Commissioner unconvinced by local audit of fair board

FINDLAY — A local CPA firm said it has found no evidence of fraud in the Hancock County Agricultural Society's financial records, but Hancock County Commissioner Jeff Hunker remains unconvinced. At a recent budget and finance committee meeting, John Livingston, fair board treasurer, said Clifton, Larson, Allen, a private, Findlay-based CPA firm, has reviewed the books. The firm was hired by the fair board after accusations of fraud were raised. "They found zero fraud in the books in 2023 and 2024," Livingston said. "(CLA) said the books are in order and they do not understand why the state auditor has not started." On Monday, Hunker said he had previously had a meeting with executive members of the fair board to review financial records and said he walked away not feeling satisfied with the answers to his questions. Hunker said the commissioners don't have authority over the fair board, but they do have a responsibility to understand how taxpayer money is being utilized by the board. "Obviously, the audit is going to determine what happens with the commissioners' (decision), but until that point, until something's known … We'll have to make a decision based on what we know," said Hunker. Hunker said he would like to see the audit completed by Dec. 1, but is not confident there is enough time left to complete the audit. "Time is of the essence to help their case," Hunker said. The commissioners voted in August to withhold the fair board's most recent $74,494 quarterly payment from the county's hotel-motel "bed-tax" until the state auditor's office can complete its audit of the fair board's 2023-24 financial records. The commissioners are expected to decide on whether to renew a bed-tax renewal agreement with the society based on the results of the audit. The agreement is up for renewal at the end of the year. As defined by an Ohio Department of Taxation webpage, the lodging tax, also called the hotel-motel or bed tax, is a tax paid by the "operators of hotels, motels, rooming houses and other facilities providing lodging accommodations for transient guests."