Fair board still undergoing investigative audit

FINDLAY — Public statements made by the Hancock County Agricultural Society last week appear to conflict with information confirmed by the Ohio State Auditor's Office regarding the nature of the board's ongoing audit. The state released results of a regular financial audit of the fair board's 2023-24 records on May 7. However, the board is also the subject of a separate investigative audit, according to the state auditor's office. Marc Kovac, communications specialist for the agency, has confirmed the office's Special Investigations Unit has an ongoing investigation into the fair board's financial documents. He said he could not comment on the specifics until the investigation is complete. The confirmation contrasts with statements made by fair board treasurer John Livingston during last week's regular board meeting. Livingston told members the agricultural society was not under an investigative audit and described the review as routine. "What was conducted was a normal audit," he said. "We were in a normal audit cycle. It was not an investigative audit as reported; it was a regular audit. We'll be ready for a regular audit in 2027." According to press secretary David Roorbach, the state conducts three types of audits: financial, performance and special investigations. Investigative audits, conducted by the Special Investigative Unit, are launched when fraud, waste or abuse is suspected. Forensic accountants and attorneys may scrutinize specific transactions and if criminal activity is found, the auditor's office works with local law enforcement to pursue charges. The fair board has faced heightened financial scrutiny since its 2022 audit revealed hundreds of thousands of dollars in financial errors. The newly released 2023-24 audit again identified material weakness, citing multiple errors in the 2024 financial statements. Auditors also found approximately $35,000 in cash reconciliation errors. The agricultural society issued a statement late last week saying it was "pleased" with the results of the financial audit. At last week's meeting, before the audit was publicly released, Livingston said he was satisfied with the findings, but noted he had been instructed not to discuss details. "We were given very strict orders that we cannot talk about the audit until it is made final and posted on their website," he said. "But all I can tell you is that I have a big smile on my face … I'm glad it's over." The Ohio Department of Agriculture has also confirmed it has an investigation into the Hancock County Agricultural Society's activities. Bryan Levin, ODA public information officer, said he is unable to comment on specifics until that investigation is complete.