Effective: October 1, 1953 Latest Legislation: House Bill 1 – 100th General Assembly The board of trustees of the sinking fund of any county or municipal corporation or the board of commissioners of the sinking fund of any school district shall continue to exercise the powers provided in sections 327.01 to 327.08, inclusive, 739.04 to […]
Effective: December 31, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly The various political subdivisions of this state may issue bonds, and any indebtedness created by that issuance shall not be subject to the limitations or included in the calculation of indebtedness prescribed by sections 133.05, 133.06, 133.07, and 133.09 of the Revised […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly The director of budget and management may, for external financial reporting purposes, classify the funds of the state and the custodial funds of the treasurer of state in a manner required or permitted by generally accepted accounting principles.
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) No state agency shall incur an obligation which exceeds the agency’s current appropriation authority. Except as provided in division (D) of this section, unexpended balances of appropriations shall, at the close of the period for which the appropriations are made, revert […]
Effective: July 1, 1985 Latest Legislation: House Bill 201 – 116th General Assembly No state agency shall receive financial benefit from an appropriation made or fund created for the support of another.
Effective: September 29, 2015 Latest Legislation: House Bill 64 – 131st General Assembly (A) No moneys shall be transferred between funds or between state agencies on an intrastate transfer voucher, or by any other procedure, unless such a transfer is a payment for goods or services or a service subscription or unless such a transfer […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) With respect to federal revenue received into any fund of the state, except for those funds listed in division (D) of section 127.14 of the Revised Code: (1) No state agency may make expenditures of any federal revenue, whether the revenue […]
Effective: July 1, 1992 Latest Legislation: Senate Bill 351 – 119th General Assembly The director of budget and management shall: (A) Enter into an agreement with the United States secretary of the treasury establishing procedures and requirements regarding the transfer of funds between the federal government and this state pursuant to the “Cash Management Improvement […]
Effective: July 1, 1992 Latest Legislation: Senate Bill 351 – 119th General Assembly There is hereby created in the state treasury the cash management improvement fund. The director of budget and management shall transfer money between the fund and other state funds as provided in the plan approved under section 131.36 of the Revised Code. […]
Effective: October 16, 2009 Latest Legislation: House Bill 1 – 128th General Assembly (A) As used in this section, “segregated custodial fund” means a fund of a state agency that is established by law that consists of moneys, claims, bonds, notes, other obligations, stocks, and other securities, receipts or other evidences of ownership, and other […]
Effective: June 30, 1999 Latest Legislation: House Bill 283 – 123rd General Assembly If a state agency determines that all or a portion of a fee, fine, penalty, or other nontax payment made to the agency is not owed, the agency may refund, from the fund to which the payment was credited, the amount that […]
Effective: September 26, 2003 Latest Legislation: House Bill 95 – 125th General Assembly There is hereby created in the state treasury the family services stabilization fund. The fund shall consist of moneys deposited into it pursuant to acts of the general assembly. The director of budget and management, with advice from the director of job […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly There is hereby created in the state treasury the budget stabilization fund. All investment earnings of the fund shall be credited to the fund. It is the intent of the general assembly to maintain an amount of money in the budget stabilization […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) As used in this section: (1) “Surplus revenue” means the excess, if any, of the total fund balance over the required year-end balance. (2) “Total fund balance” means the sum of the unencumbered balance in the general revenue fund on the […]
Effective: March 27, 2020 Latest Legislation: House Bill 197 – 133rd General Assembly (A) The amount the general assembly appropriates from the general revenue fund each year per pupil for primary and secondary educational purposes shall be not less than the amount it appropriated per pupil for those purposes for the base year, adjusted for […]
Effective: September 30, 2021 Latest Legislation: House Bill 110 – 134th General Assembly (A) There is hereby created in the state treasury the state land royalty fund consisting of money credited to it under section 155.33 of the Revised Code. Any investment proceeds earned on money in the fund shall be credited to the fund. […]
Effective: September 29, 2017 Latest Legislation: House Bill 49 – 132nd General Assembly (A) On or before the seventh day of each month, the director of budget and management shall credit to the local government fund one and sixty-six one-hundredths per cent of the total tax revenue credited to the general revenue fund during the […]
Effective: October 17, 2019 Latest Legislation: House Bill 166 – 133rd General Assembly (A) In addition to the amounts credited to the local government fund under section 131.51 of the Revised Code, the director of the office of budget and management shall credit monthly to the local government audit support fund a portion of total […]
Effective: September 5, 2006 Latest Legislation: Senate Bill 321 – 126th General Assembly As used in sections 131.55 to 131.58 of the Revised Code, “aggregate general revenue fund appropriations” has the same meaning as under section 107.032 of the Revised Code.
Effective: September 5, 2006 Latest Legislation: Senate Bill 321 – 126th General Assembly The general assembly shall not make aggregate general revenue fund appropriations for fiscal year 2008 and each fiscal year thereafter that exceed the state appropriation limitation determined for the respective fiscal year under section 107.033 of the Revised Code.