COLUMBUS — The Hamilton County Agricultural Society has been declared “unauditable” for the period Dec. 1, 2021, through Nov. 30, 2023, due to inadequate financial statements and records to complete an audit.

The Auditor of State’s Office informed Agricultural Society President Crystal Holthaus and Treasurer Tonya Eisner-Elliott of the declaration in a letter, noting missing accounting ledgers, book-to-bank reconciliations, and other financial statements.

Within 90 days from the date of the letter, Hamilton County Agricultural Society must revise its financial records and provide the data necessary to complete the audit. Failure to bring accounts, records, and reports into an auditable condition may result in legal action pursuant to Ohio Rev. Code Section 117.42. This action may result in the Attorney General issuing a subpoena for Holthaus and Eisner-Elliott to explain their failure to bring accounts, records, and reports into an auditable condition. Additionally, the Attorney General may file suit to compel the preparation and/or production of the necessary information to complete an audit.

Should assistance in correcting these deficiencies be needed, the Society may contact the Auditor of State’s Local Government Services division or an independent accounting firm to obtain the necessary help. However, the Auditor of State’s Office will not consider a failure to act in a timely manner or the inability to meet auditors’ schedule as a mitigating factor to extend the 90-day period.

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The Auditor of State’s Office, one of five independently elected statewide offices in Ohio, is responsible for auditing more than 5,900 state and local government agencies. Under the direction of Auditor Keith Faber, the office also provides financial services to local governments, investigates and prevents fraud in public agencies, and promotes transparency in government.

Public Affairs
Contact: Marc Kovac
press@ohioauditor.gov