Rule 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."