117-10-01 Financial reporting and accounting: county agricultural societies and independent agricultural societies.

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

R.C. 119.032 review dates: 11/30/2010 and 11/30/2015

Promulgated Under: 119.03

Statutory Authority: 117.43

Rule Amplifies: 117.43

Prior Effective Dates: 1/1/2001