Additional Audit Guidance for Agricultural Societies
The Auditor of State's office intends for these forms to assist when auditing an agricultural society.
For the latest annual financial report go to Ohio Department of Agriculture › Forms
Submit to:
Ohio Department of Agriculture
Office of Fairs
8995 E. Main St.
Reynoldsburg, OH 43068
Ohio Department of Agriculture
Office of Fairs
8995 E. Main St.
Reynoldsburg, OH 43068
REMINDER: THIS VERSION IS NOT FOR FILING WITH THE AUDITOR OF STATE’S OFFICE.
Regulatory Cash Basis Financial Statements (commonly referred to as “AOS basis”) — Instructions for completing the financial statement and notes can be found under Agricultural Society on the Regulatory Cash Basis page. These are required for filing with the Auditor of State’s Office through the Hinkle Annual Financial Data Reporting System.
Audits of Agricultural Societies Memo
This memo provides audit and accounting guidance for the following issues specific to agricultural societies:
- Parimutuel Wagering
- Race Purse
- Junior Fair Board and Junior Fair Livestock Sale Committee