Warren County commissioners press agricultural society after state audit flags late payments and internal-control lapses

Warren County commissioners heard from leaders of the Warren County Agricultural Society during a work session after a state auditor27s report rated financial control failures at the county-owned fairgrounds but found no evidence of theft.

The society27s new executive committee, elected in August 2025, told commissioners it has paid outstanding bills, replaced key staff, hired a bookkeeper to reconstruct 2024 records in QuickBooks and voted to hold individuals named in the audit personally accountable for findings for recovery. "We inherited the mess. We did not create it," said Chris Lutmer, president of the Warren County Agricultural Society, during the presentation.

Why it matters: The 94-acre Warren County Fairgrounds is a long-standing community asset and a county-owned property that has received millions of taxpayer dollars in past capital support. Commissioners said they need clearer, segregated accounting to determine whether the society27s business units (the annual fair, the event center, horse boarding and other rentals) are financially viable without ongoing county subsidies.

What presenters told commissioners Garrett Garden, who addressed the auditors27 findings, said the society27s board voted not to absolve people named in the 20192023 audit of their repayment obligations and has pursued recoveries. He said the society has paid outstanding credit-card and utility bills and is rebuilding accounting records so future audits will reflect corrected balances. The society also reported recruiting for a new treasurer and a new office manager following recent resignations.

Audit specifics and repayments Commissioners and presenters discussed the audit27s line-item amounts in detail. A commissioner recited the auditor27s totals during questioning: unsupported expenditures of $453.55, roughly $8,448 in interest and late credit-card charges, and $11,003.23 in late or disconnect fees for utility accounts. Society representatives said the ag society had paid or was pursuing repayment of these sums and that many individuals named in the findings are no longer involved with the board or staff.

Horse boarding and other operations Commissioners pressed the society about long-standing problems in the horse-boarding operation, including collection practices and an aging accounts-receivable summary showing nearly $46,000 past-due in total balances and about $42,000 current. Society leaders said they had established a policy in 2025 to pursue attorney collection and, where necessary, legal remedies including liens. They also said they are evaluating separate metering and cost-allocation to track exactly what each barn or business unit costs.

Event center, county investments and oversight Several commissioners questioned whether the event center 2D built after a $3 million settlement years ago 2D is generating returns that justify county investment or ongoing underwriting. Commissioners asked the society to produce separate profit-and-loss statements for at least the event center and the horse-boarding operation so the county can determine whether taxpayers are subsidizing non-fair enterprises.

Next steps and follow-up Society leaders agreed to attempt the requested segregation of financials (current-year and as much historical reconstruction as feasible) and to return to commissioners with updated reports; the society requested roughly three months to deliver the segmented data and suggested meeting after the fair if more time was required. Commissioners proposed a joint work session with the full ag society board to review the documentation and governance changes.

Votes at a glance The work session followed routine agenda business in which the board also approved a cooperative agreement contribution for a CareFlight helicopter (county contribution described as $600,000 over three years). Commissioners recorded a roll call with multiple abstentions on that item; other listed routine resolutions presented at the meeting (radio-system upgrade proposal, roadway paving contract, water/sewer fee update, OPERS data letter, and an emergency PLC parts replacement) were introduced and moved on the consent/regular agenda.

What to watch for Commissioners asked for clear, segregated financial statements for the fair, the event center and horse-boarding, and for documentation showing progress on the auditor27s corrective actions. The board said it will consider additional discretionary county funding only after it reviews audited or board-approved financial statements and the society27s follow-up reporting.

The work session ended with commissioners thanking the society for its presentation and asking staff to schedule a follow-up meeting; the board then adjourned.