The Auditor of State's office intends for these forms to assist when auditing an agricultural society.
- Audit Preparation Checklist (PDF)
- Annual Report Shell (PDF)
To be submitted to Ohio Department of Agriculture, Office of Fairs, 8995 East Main Street, Reynoldsburg, Ohio 43068 and the Auditor of State’s Office via the Hinkle Annual Financial Data Reporting System.
- Auditor of State Advisory Memo 2002-003, Audits of Agricultural Societies
Note: Advisory Memo 2002-003 includes useful explanations of wagering, purse and junior fair transactions. However, Appendix F to ADAM 2002-03 includes examples of outdated AOS planning, internal control and risk assessment practice aids. We strongly prefer CPA firms to use their own planning, control and risk assessment guidance, to avoid blending two audit documentation methods within one audit. Below is an Ag Society Audit Program; however, the use of this program is optional. We are providing it because of the unique nature of pari-mutuel wagering, race purses and junior fair boards and junior fair livestock sales committee transactions. CPA firms may find the substantive procedures described herein to be useful.
- Agricultural Society Audit Program Dec 2014 (PDF)