Ohio Administrative Code
Title 117 - Auditor of State
Chapter 117-10 - County and Independent Agricultural Societies
Section 117-10-01 - Financial reporting and accounting: county agricultural societies and independent agricultural societies
Current through all regulations passed and filed through September 16, 2024
Each county agricultural society and independent agricultural society shall, for financial reporting and accounting purposes:
(A) Record and report all financial transactions on a fiscal year basis beginning on December 1 and ending November 30 for each fiscal year.
(B) Record and report all financial transactions in accordance with appendix A of the auditor of state manual, "Uniform System of Accounting for Agricultural Societies."
Replaces: 117-20-01
Five Year Review (FYR) Dates:
11/06/2015 and
11/06/2020
Promulgated
Under: 117.20
Statutory
Authority: 117.43
Rule
Amplifies: 117.43
Prior
Effective Dates: 1/1/2001