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Agricultural Societies
Agricultural Society Links
- Uniform System of Accounting for Agricultural Societies
- Audit Preparation Checklist (xls)
- Annual Report Shell (xls)(To be submitted to Ohio Department of Agriculture and the Auditor of State Local Government Services Division)
- Biennial Financial Statement Shell (xlsx) (Includes summarized financial data from the Annual Reports and should be presented to the Auditor of State for
the biennial audit)
- While
not required, if you wish to prepare cash-basis
GASB 34 financial statements in accordance with Bulletin 2005-002, please contact your regional office for assistance with the biennial financial statement shells. Note: preparing cash-basis GASB 34
financial statements may increase the cost of your audit.
- Notes to the Biennial Financial Statements Shell (docx) (To be presented to the Auditor of State for the biennial audit)
- Ohio Compliance Supplement Manual
- Auditor of State Bulletins
- 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 However, Appendix F to ADAM 2002-03 includes examples of outdated AOS planning, internal control and risk assessment practice aids.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.)
- Laws Of Ohio Pertaining To Agricultural Societies (pdf) (Prepared by the Ohio Department of Agriculture)
- Ohio's Open Government Resource Manual
- Slides of OFMA Convention Training Sessions
- A Primer on Internal Controls & Auditing ($10.00 Book available from the AGA, which has layman’s language to explain various internal control best practices.)