Agricultural Societies

The Auditor of State's office intends for these forms to assist when auditing an agricultural society.

  • Audit Preparation Checklist (PDF)
  • These links will access versions of the Annual Financial Report. To be submitted to Ohio Department of Agriculture, Office of Fairs, 8995 East Main Street, Reynoldsburg, OH 43068.

    2018 Annual Financial Report

    2019 Annual Financial Report

    You can also look for the latest annual financial report on the “Forms” page of the Ohio Department of Agriculture website at the following link:
    Department of Agriculture Forms


    Please complete the financial statement and notes located at under Agricultural Society for filing with the Auditor of State’s Office via the Hinkle Annual Financial Data Reporting System. Instructions are also located at this web link.

  • 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  However, Appendix F to ADAM 2002-03 includes examples of outdated AOS planning, internal control and risk assessment practice aids.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 June 2019 (PDF)