Additional Audit Guidance for Agricultural Societies
The Auditor of State's office intends for these forms to assist when auditing an agricultural society.
To submit an Annual Financial Report to the Ohio Department of Agriculture, use the links below for the appropriate version.
Ohio Department of Agriculture
Office of Fairs
8995 E. Main Street
Reynoldsburg, OH 43068
For the latest annual financial report go to the Ohio Department of Agriculture › Forms
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.
- Agricultural Society Memo (pdf)
- Parimutuel Wagering
- Race Purse
- Junior Fair Board and Junior Fair Livestock Sale Committee
- Agricultural Society Audit Program — Jan 2022 (pdf)
- Agricultural Society Audit Program — Mar 2020 (pdf)
This memo provides audit and accounting guidance for the following issues specific to agricultural societies: