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signed by the judge or accompanied by an affi davit of the judge listing the department and classes judged. A separate affi davit shall be required for each department. (b) Index of exhibitors and their addresses, with amounts paid on premiums opposite each name. The total of each index sheet shall be shown on the bottom of the sheet. and the total of the index shall correspond with the total of premiums awarded as shown by judging sheets. (c) One voucher claim for state aid. (d) One premium book. 4. One copy of the annual fi nancial report shall reach the offi ce of the department before the end of the calendar year in which the fair is held. State aid received for the current year shall be included as a receipt in such statements . 5. Before submitting its fi nancial report, every fair association, society or board shall have its accounts audited by either a certifi ed public accountant, a county auditor, or an auditing committee. If audited by an auditing committee, at least one of the committee members shall be familiar with the records and procedures. The society or board shall submit to the department at the time the fi nancial report is submitted, a statement of the type of audit conducted including the date and names of those making the audit, or a copy of the audit report. 6. A copy of the fi nancial report as published in a newspaper of general circulation in the county in which the fair was held shall be submitted to the department prior to December 31st of the year in which the fair was held. The fi nancial statement shall include all receipts, disbursements, accounts receivable and accounts payable in connection with the operation of the fair, and shall show the fi nancial condition of the fair organization before and after the fair. HISTORY: Cr Register, April 1976, No. 244, eff. 5-1-76;am. 3 (c), Register, March,1980, No 291, eff. 4-1-80. ATCP 10.87 FAIRS AND EXHIBITIONS (1) ORGANIZER RESPONSIBILITIES. The organizer of a fair or exhibition shall do all of the following: (a) Comply with this section, and take reasonable steps to ensure that all exhibitors comply. (b) Obtain, review, and keep in writing all of the information required under sub. (2) (b). The organizer may keep the written information in electronic form. The organizer shall keep the information for at least 5 years, and shall make it available to the department for inspection and copying upon request. (c) Appoint a licensed veterinarian to do all of the following on behalf of the organizer, if the fair or exhibition lasts for more than 24 hours: 1. Conduct a daily inspection of the exhibited animals. 2. Review information under sub. (2) (b) on behalf of the organizer. Note: A “fair,” as defi ned in s. ATCP 10.01 (41), means a state, county, or district fair. An “exhibition,” as defi ned in s. ATCP 10.01 (37), means an organized fair, swap meet, rodeo, trail ride, show, or other organized event at which animals owned by different persons are brought together and exhibited on the same premises. An “exhibition” does not include any of the following: • An animal market. • An exhibition operated by an institution accredited by the association of zoos and aquariums. • A wild animal exhibition operated pursuant to a permit from the Wisconsin department of natural resources. (2) EXHIBITOR RESPONSIBILITIES. A person who exhibits an animal at a fair or exhibition shall do all of the following: (a) Comply with applicable requirements under this chapter related to the movement and exhibition of animals. (b) Provide all of the following to the organizer of the fair or exhibition: 1. The exhibitor’s name and address. 2. Identifi cation of animals exhibited, including number, type, and description. 3. Appropriate and reliable documentation to show compliance with disease testing and other health requirements under this section. Note: Documentation may include certifi cates of veterinary inspection or other appropriate and reliable documentation. 4. The livestock premises code, if any, of the premises from which the animals originate. 5. Appropriate and reliable documentation, if requested by the organizer of the fair or exhibition, to show that the animals were lawfully imported or moved to the fair or exhibition. 43