reglab/statecodes huggingface dataset:
2023 Ohio Revised Code › Title 1 | State Government › Chapter 128 | 9-1-1 Emergency Telephone Number System › Section 128.54 | Funds Established for Receipt, Distribution, and Accounting for Amounts Received From Charges and Fees.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A)(1) For the purpose of receiving, distributing, and accounting for amounts received from the wireless 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code, the following funds are created in the state treasury:
(a) The 9-1-1 government assistance fund;
(b) The 9-1-1 administrative fund;
(c) The 9-1-1 program fund;
(d) The next generation 9-1-1 fund.
(2) Amounts remitted under section 128.46 of the Revised Code shall be paid to the treasurer of state for deposit as follows:
(a) Seventy-two per cent to the 9-1-1 government assistance fund. All interest earned on the 9-1-1 government assistance fund shall be credited to the fund.
(b) One per cent to the 9-1-1 administrative fund;
(c) Two per cent to the 9-1-1 program fund;
(d) Twenty-five per cent to the next generation 9-1-1 fund.
(3) The tax commissioner shall use the 9-1-1 administrative fund to defray the costs incurred in carrying out this chapter.
(4) The steering committee shall use the 9-1-1 program fund to defray the costs incurred by the steering committee in carrying out this chapter.
(5) Annually, the tax commissioner, after paying administrative costs under division (A)(3) of this section, shall transfer any excess remaining in the 9-1-1 administrative fund to the next generation 9-1-1 fund, created under this section.
(B) At the direction of the steering committee, the tax commissioner shall transfer the funds remaining in the 9-1-1 government assistance fund to the credit of the next generation 9-1-1 fund. All interest earned on the next generation 9-1-1 fund shall be credited to the fund.
(C) From the 9-1-1 government assistance fund, the director of budget and management shall, as funds are available, transfer to the tax refund fund, created under section 5703.052 of the Revised Code, amounts equal to the refunds certified by the tax commissioner under division (D) of section 128.47 of the Revised Code.
(D) The department of administrative services may move funds between the next generation 9-1-1 fund and the 9-1-1 government assistance fund to ensure funding remains sustainable for both funds.
Last updated September 19, 2023 at 10:58 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 128 | 9-1-1 Emergency Telephone Number System › Section 128.55 | Disbursement of Government Assistance Fund Monies.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A)(1) The tax commissioner shall disburse moneys from the 9-1-1 government assistance fund, plus any accrued interest on the fund, to each county treasurer in the same proportion distributed to that county by the tax commissioner in the corresponding calendar month of the previous year. Any shortfall in distributions resulting from the timing of funds received in a previous month shall be distributed in the following month. Disbursements shall occur not later than the tenth day of the month succeeding the month in which the wireless 9-1-1 charges imposed under section 128.40 of the Revised Code and the next generation 9-1-1 access fees imposed under sections 128.41 and 128.42 of the Revised Code are remitted.
(2) The next generation 9-1-1 fund shall be administered by the department of administrative services and used exclusively to pay costs of installing, maintaining, and operating the call routing and core services statewide next generation 9-1-1 system.
(B) Immediately upon receipt by a county treasurer of a disbursement under division (A) of this section, the county shall disburse, in accordance with the allocation formula set forth in the final plan, the amount the county so received to any other subdivisions in the county and any regional councils of governments in the county that pay the costs of a public safety answering point providing wireless enhanced 9-1-1 under the plan.
(C) Nothing in this chapter affects the authority of a subdivision operating or served by a public safety answering point of a 9-1-1 system or a regional council of governments operating a public safety answering point of a 9-1-1 system to use, as provided in the final plan for the system, any other authorized revenue of the subdivision or the regional council of governments for the purposes of providing basic or enhanced 9-1-1.
Last updated September 14, 2023 at 4:37 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 128 | 9-1-1 Emergency Telephone Number System › Section 128.63 | Adoption of Rules.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
The tax commissioner may adopt rules in accordance with Chapter 119. of the Revised Code to carry out this chapter, including rules prescribing the necessary accounting for the collection fee under division (B) of section 128.46 of the Revised Code.
Last updated September 19, 2023 at 11:06 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 128 | 9-1-1 Emergency Telephone Number System › Section 128.98 | [Former r.c. 128.34, Amended and Renumbered by h.b. 33, 135th General Assembly, Effective 10/3/2023] Proceedings to Enforce Compliance.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
(A) The attorney general, upon request of the steering committee, or on the attorney general's own initiative, shall begin proceedings against a telephone company that is a wireline service provider to enforce compliance with this chapter or with the terms, conditions, requirements, or specifications of a final plan as to wireline or wireless 9-1-1.
(B) The attorney general, upon the attorney general's own initiative, or any prosecutor, upon the prosecutor's initiative, shall begin proceedings against a subdivision or a regional council of governments as to wireline or wireless 9-1-1 to enforce compliance with this chapter or with the terms, conditions, requirements, or specifications of a final plan as to wireline or wireless 9-1-1.
Last updated September 15, 2023 at 6:01 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.01 | Board of Commissioners of Sinking Fund.

Effective:
April 19, 1954
Latest Legislation:
Senate Bill 362 - 100th General Assembly
The board of commissioners of the sinking fund shall be composed of the governor, treasurer of state, auditor of state, secretary of state, and the attorney general. The auditor of state shall be president, and the secretary of state shall be secretary of the board. The board may appoint a clerk who shall be paid from the sinking fund.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.04 | Duties of Board of Commissioners.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When due, the board of commissioners of the sinking fund shall pay the interest on the bonded debt of the state, the certificates of bonded debt, and at all times preserve the good faith and credit of the state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.041 | Deficiency in Sinking Fund.

Effective:
July 1, 1985
Latest Legislation:
House Bill 201 - 116th General Assembly
If the principal of, or interest on, the bonded debt of the state is about to become due and the money in the state treasury to the credit of the sinking fund is insufficient for the payment thereof, the commissioners of the sinking fund shall file with the director of budget and management a written notice of the amount of the deficiency. The director shall obtain sufficient funds to eliminate the deficiency by means of the procedure set forth in section 126.06 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.05 | Composition of Sinking Fund.

Effective:
July 1, 1989
Latest Legislation:
House Bill 111 - 118th General Assembly
The sinking fund of the state shall consist of the proceeds of sales of lands appropriated by congress for the support of schools or for ministerial purposes, except as otherwise provided by law, the proceeds of any sale of public works or of any part thereof, except as otherwise provided by law, and the moneys raised by taxation as required by Section 7 of Article VIII, Ohio Constitution.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.06 | Application of Sinking Fund.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
Funds belonging to the sinking fund shall be applied to the payment of the principal and interest of the bonded debt of the state, and to the expenses of such payment.
Last updated September 11, 2023 at 1:14 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.09 | Payment of Interest.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th General Assembly
Interest on the bonded debt of the state shall be paid to the owner of bonds or certificates evidencing such debt, or to such owner's agent, attorney, or legal representative.
Last updated August 30, 2023 at 8:58 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.17 | Issuance of New Certificates.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The board of commissioners of the sinking fund, at periods, previous to and near the time when any portion of the bonded debt of the state becomes payable, according to the terms expressed upon the face of the certificates thereof and in accordance with law, shall issue certificates of the bonded debt of the state of such numbers and in such amount as will be sufficient from the proceeds thereof to redeem so much of the bonded debt about to become payable as has not been provided for by the application thereto of the sinking fund established and fixed by the constitution of this state and raised by law. Such certificates shall be made redeemable and payable at such times as the board deems most advantageous for the final redemption and payment. The time and place of the final redemption and payment of the principal and of the payment of interest thereon by the state, and the rate of interest, shall be expressed on such certificates. The faith of the state is irrevocably pledged that the value of the certificates of the bonded debt authorized by this section to be issued shall not be impaired or diminished by the general assembly or other authorities of the state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.21 | Records Subject to Examination.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The books, records, documents, accounts, vouchers, and the business of the board of commissioners of the sinking fund, and everything belonging or appertaining thereto, shall at all times be subject to examination by any committee or commission appointed by the general assembly, or by either branch thereof, or by the governor, or treasurer of state, in person, or any person appointed by them, or either of them. When any person, other than a member of the board, is appointed by the governor to examine the state treasury, such person and the treasurer of state shall make a careful and thorough examination of the business and proceedings of the board, and of all their books, records, documents, vouchers, and everything belonging or appertaining thereto, and make a report thereof to the governor, who shall communicate the same to the general assembly.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 129 | Board of Commissioners of Sinking Fund › Section 129.22 | Semiannual Report.

Effective:
November 5, 1969
Latest Legislation:
Senate Bill 150 - 108th General Assembly
The commissioners of the sinking fund shall, in order to comply with the requirements of Section 11, Article VIII, Ohio Constitution, semiannually make a full and detailed report of their proceedings to the governor and to the general assembly, to include the following:
(A) The principal amount of obligations issued and sold during the semiannual period under authority of Sections 1, 2, and 2a to 2i, inclusive, of Article VIII, Ohio Constitution, and under such other sections of Article VIII thereof which may hereafter be adopted, the purposes for which they were issued, their dates, the dates and amounts of payment of principal and interest, the interest rates on such issues, and the interest rate estimated for such issues prior to sale;
(B) The total amount of obligations outstanding under authority of each of such sections at the end of the semiannual period and the amount authorized but not issued;
(C) The amount of obligations which were retired during the semiannual period, the tax or other source from which moneys were transferred for such purpose, the amount of anticipatory notes retired by issuance of bonds, and the amount of such notes retired by issuance of renewal notes;
(D) The amounts of money, dates upon which it must be made available, and proposed sources of payment, in order to make payments during the next semiannual period of principal and interest on the obligations outstanding at the end of the semiannual period;
(E) The amounts credited to the several bond retirement funds created in connection with such obligations during the semiannual period and the balances in such funds at the end of the semiannual period, the amount, if any, in such funds which is restricted to payment of principal of specified issues of notes or bonds, and the specified issues of notes or bonds with respect to which such amount is so restricted;
(F) The status of investments of such bond retirement funds;
(G) A description of such other transactions and proceedings as may be necessary in order to provide a full and detailed report of the activities of the commissioners in connection with obligations authorized under Sections 1, 2, and 2a to 2i, inclusive, of Article VIII, Ohio Constitution, and under such other sections of Article VIII thereof which may hereafter be adopted.
The reports required by this division shall each be for semiannual periods ending on the thirtieth day of june and the thirty-first day of december of each year, and shall be submitted to the governor and the general assembly no later than forty-five days after the end of each semiannual period.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.021 | Certification of Pending Nonfinal Tax Liability to Attorney General.

Effective:
May 6, 2005
Latest Legislation:
House Bill 16 - 126th General Assembly
(A) As used in this section, "tax" means all taxes and fees, including any penalties, additional charges, and interest charges, administered by the tax commissioner. "Tax" excludes any taxes and fees that are paid to a county auditor or treasurer.
(B) Any pending tax liability that the commissioner determines is owed to the state, but that is not final, may be certified to the attorney general pursuant to, and for purposes of, section 131.02 of the Revised Code if a party who may owe the tax liability has filed for bankruptcy and the tax liability is a prepetition bankruptcy debt. Nothing in this section and section 131.02 of the Revised Code shall make final, or alter the procedures and processes the party must follow to appeal, a tax liability that is pending appeal. The commissioner shall notify the attorney general of any adjustments made to a pending tax liability certified under section 131.02 of the Revised Code to reflect the final tax liability.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.023 | Biennial Report of Collection Efforts by Attorney General.

Effective:
September 28, 2006
Latest Legislation:
House Bill 390 - 126th General Assembly
Not later than April 30, 2007, and not later than that date every other year thereafter, the attorney general shall prepare and file a report with the clerk of the house of representatives, the clerk of the senate, and the chairpersons of the respective standing committees of the senate and house of representatives that are primarily responsible for considering tax assessment and collection matters. The report shall address the tax collection efforts of the office of the attorney general for the previous two calendar years. In particular, the report shall specify what types of debts have been collected, what types of debts are outstanding, and generally what actions have been taken on the outstanding debts owed to the state.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.024 | Recovery of Unclaimed Funds.

Effective:
September 29, 2011
Latest Legislation:
House Bill 153 - 129th General Assembly
(A) The attorney general may, not later than the first day of February of each year, send to the director of commerce a request containing the name, address, and social security number of any person who owes a claim that has been certified to the attorney general under section 131.02 of the Revised Code and request that the director provide information to the attorney general as required in division (B) of this section. If the information the director provides identifies or results in identifying unclaimed funds held by the state for an obligor in default, the attorney general may file a claim under section 169.08 of the Revised Code to recover the unclaimed funds. If the director allows the claim, the director shall pay the claim directly to the attorney general. The director shall not disallow a claim made by the attorney general because the attorney general is not the owner of the unclaimed funds according to the report made under section 169.03 of the Revised Code.
(B) The director of commerce shall provide the attorney general, not later than the first day of March of each year, the name, address, social security number, if the social security number is available, and any other identifying information for any individual included in a request sent by the attorney general pursuant to division (A) of this section who has unclaimed funds delivered or reported to the state under Chapter 169. of the Revised Code.
(C) The attorney general, in consultation with the department of commerce, may adopt rules under Chapter 119. of the Revised Code to aid in the implementation of this section.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.025 | Participation in Federal Treasury Offset Program.

Effective:
September 30, 2021
Latest Legislation:
House Bill 110 - 134th General Assembly
The attorney general shall enter into an agreement with the United States secretary of the treasury to participate in the federal treasury offset program for the collection of the following debts certified to the attorney general pursuant to section 131.02 of the Revised Code:
(A) State income tax obligations pursuant to 26 U.S.C. 6402(e);
(B) Covered unemployment compensation debts pursuant to 26 U.S.C. 6402(f).
For the purpose of this section, "state income tax" includes taxes levied pursuant to Chapter 718. of the Revised Code to the extent that such taxes qualify for the federal treasury offset program under 26 U.S.C. 6402(e). Notwithstanding section 718.01 of the Revised Code, for the sole purpose of meeting the requirements of the federal treasury offset program, the attorney general is the tax administrator, as defined in that section, respecting delinquencies arising from taxes levied pursuant to Chapter 718. of the Revised Code once delinquency is certified to the attorney general for collection under section 131.02 of the Revised Code.
Last updated July 20, 2021 at 10:12 AM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.03 | Collection of Delinquent Charges.

Effective:
December 19, 1986
Latest Legislation:
House Bill 1053 - 116th General Assembly
Any officer, employee, or agent certifying a claim to the attorney general pursuant to section 131.02 of the Revised Code shall supply to the attorney general, upon demand, all papers and information necessary for the commencement and prosecution of any proceedings to collect the delinquent charges. The attorney general, in addition to the powers otherwise reposed in him, shall have such further powers to enforce payment as are given by law to officers, boards, or commissions originally certifying such charges. Whenever the attorney general collects any money upon such claim, he shall pay it to the treasurer of state or to such other custodian to whom it is payable and notify the officer, employee, or agent who originally certified the claim that such collection has been made.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.10 | Subordination of Liens Upon Securities Held to Insure Contractual Obligations.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
A political subdivision, taxing unit, board of library trustees, or board of directors of a municipal university of this state holding securities under authority of any section of the Revised Code to insure the faithful performance of depository contracts of banks which subsequent to the execution of such contracts are operated by a conservator, state or national, the possession of which is assumed by the superintendent of banks, a receiver appointed by the comptroller of the currency, or other person lawfully in charge of the business and affairs of a closed bank, may subordinate its lien upon such securities to that of a subsequent pledgee of such securities who agrees to advance funds upon such securities. The entire proceeds realized from such subsequent pledge shall be applied by the conservator, the superintendent of banks, the receiver appointed by the comptroller of the currency, or other person lawfully in charge of the business and affairs of a closed bank to reduce the deposit liability of such bank to the political subdivision, taxing unit, board of library trustees, or board of directors of a municipal university. As a part of such transaction such political subdivision, taxing unit, board of library trustees, or board of directors of a municipal university may deliver to such pledgee such securities to be held by it until the lien of such pledgee is satisfied and may consent to the liquidation of such securities in such manner as is agreed upon with such pledgee.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.11 | Security Required for County Funds Deposited by Certain Public Officials; Service Charge.

Effective:
January 1, 2018
Latest Legislation:
House Bill 49 - 132nd General Assembly
No money held or controlled by any probate court, juvenile court, clerk of the court of common pleas, clerk of a county court, sheriff, county recorder, director of a county department of job and family services, clerk or bailiff of a municipal court, prosecuting attorney, resident or division deputy director of highways, or treasurer of a university receiving state aid, in excess of that covered by federal deposit insurance as hereinafter described, shall be deposited in any bank or trust company until there is a hypothecation of securities as provided for in section 135.18 of the Revised Code, or until there is executed by the bank or trust company selected, a good and sufficient undertaking, payable to the depositor, in such sum as the depositor directs, but not less than the excess of the sum that is deposited in the depository, at any one time over and above the portion or amount of the sum as is at any time insured by the federal deposit insurance corporation created pursuant to "The Banking Act of 1933," or by any other agency or instrumentality of the federal government, pursuant to such acts or any acts of congress amendatory thereof.
Any funds or securities in the possession or custody of any county official in an official capacity or any funds or securities the possession or custody of which is charged to any county official, including funds or securities in transit to or from any bank or trust company, may be insured by the board of county commissioners in such amount as is found necessary in the public interest. All costs of such insurance shall be paid by the county as provided in section 307.55 of the Revised Code.
With respect to any insured or secured deposit mentioned in this section which is active as defined by section 135.01 of the Revised Code, any depositor named in this section may pay a service charge which is the same as that customarily made by the institution or institutions receiving money on deposit subject to check in the city or village where the bank or trust company accepting such active deposit is located.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.12 | Continuous Undertaking - New Undertaking on Increase or Decrease of Deposits - Release.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
The undertaking provided for in section 131.11 of the Revised Code shall be continuous in form and shall remain in full force as to all deposits secured by it until they have been totally withdrawn, including all interest thereon. In case the deposits are increased or decreased or the federal deposit insurance is decreased or increased, the depository may furnish and substitute for said undertaking a good and sufficient new undertaking not less than the excess of the sum then on deposit over the amount of such insurance or in an amount which together with securities legally hypothecated is not less than the excess of the sum so on deposit over the amount of such insurance. Any depository which has furnished more than one undertaking for any deposit may, if such deposit is reduced or if the amount of insurance thereon is increased, obtain the release and surrender of any undertaking if there remain in force to secure said deposit an undertaking and securities, or either, not less than the excess of the sum then on deposit over and above the amount of such insurance. The depositor may release any undertaking and surrender it to the depository upon the total withdrawal of any deposit, or upon the reduction of any deposit and upon the furnishing and acceptance of any new undertaking or securities substituted therefor.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.13 | Securities Accepted in Lieu of Undertaking.

Effective:
June 11, 1968
Latest Legislation:
Senate Bill 321 - 107th General Assembly
In place of the undertaking provided for in section 131.11 of the Revised Code, the depositor may accept as security for money deposited, to the extent such money is not covered by federal deposit insurance, the securities listed in section 135.18 of the Revised Code and any securities expressly made eligible as security for public deposits under any other law of this state.
Deposits may be made in the depositories up to ninety per cent of the market value of such securities. No service charge shall be made against any such deposit, or collected from or paid by any such depositor, unless such service charge is the same as is customarily imposed by institutions receiving money on deposit subject to check, in the municipal corporation in which the depository is located, in which event the depositor may pay the service charge from operating funds of his office. The depositor may accept such securities as partial security and require an undertaking for the remainder of the full amount of security required by law, and in such undertaking such acceptance and the extent thereof shall be set forth.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.14 | Hypothecation - Release.

Effective:
December 16, 1964
Latest Legislation:
House Bill 5 - 105th General Assembly
The hypothecation of the securities referred to in section 131.13 of the Revised Code shall be the proper legal transfer thereof as collateral which shall stipulate that such securities shall be the property of the depositor in case of any default on the part of the bank in its capacity as depository, and the negotiation or release thereof shall require the signature of the depositor except when the securities have been deposited with a trustee for safekeeping and eligible securities are substituted therefor as provided in section 131.15 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.16 | Liability of Depositor - Use of Safety Deposit Boxes.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
When any depositor enumerated in section 131.11 of the Revised Code has fully complied with sections 131.11 to 131.16, inclusive, of the Revised Code, and is not guilty of malfeasance or nonfeasance in the matters enumerated, and a depository selected by him defaults, such depositor shall not be liable for loss resulting therefrom.
In the event that all banks in the county of such depositor refuse to take any of such deposits, the depositor may rent safety deposit boxes for the safekeeping of any part of his funds, particularly the excess funds not covered by federal deposit insurance. Charges for such safety deposit boxes shall be paid by the depositor out of his fee funds.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.18 | Release and Discharge of Treasurer, Clerk, or Judge From Liability.

Effective:
June 20, 2008
Latest Legislation:
Senate Bill 185 - 127th General Assembly
When a loss of public funds, entrusted to a county or municipal corporation treasurer or to a clerk of the court of common pleas, clerk of the court of appeals, clerk of the municipal court, clerk of the county court, judge of the probate court as clerk of such court, judge of the juvenile court as clerk of such court, or to a township or school district treasurer, or a fiscal officer of the board of trustees of a public library by virtue of the treasurer's, clerk's, judge's, or fiscal officer's office, results from fire, robbery, burglary, flood, or inability of a bank to refund public money lawfully in its possession belonging to such public funds, the board of county commissioners, board of township trustees, the legislative authority of the municipal corporation, the board of education, or the board of library trustees, respectively, may release and discharge such treasurer, clerk, judge, or fiscal officer from all personal liability to or demands of such county, township, municipal corporation, school district, or public library, for the loss so created unless the loss resulted from the treasurer's, clerk's, judge's, or fiscal officer's negligence or other wrongful act.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.19 | Finding Necessary to Release Treasurer or Clerk.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
Before the release and discharge provided in section 131.18 of the Revised Code is effected, the board of county commissioners, board of township trustees, legislative authority of the municipal corporation or board of education shall find that the treasurer or clerk was entrusted by law with the care of public funds, and that the loss thereof was not occasioned by his fault or negligence, and an entry of such findings shall be made upon the record book of the proceedings of such legislative authority or board.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.20 | Appeal From Findings.

Effective:
January 16, 1980
Latest Legislation:
House Bill 44 - 113th General Assembly
Within five days after a finding of release and discharge is made pursuant to section 131.19 of the Revised Code, a taxpayer of the county, township, municipal corporation, or school district may appeal therefrom to the court of common pleas of the county. Until such appeal is finally determined, the finding and other proceedings shall not effect a release and discharge. Notice in writing of the intention to appeal shall be filed with the clerk, treasurer, or auditor of the board or legislative authority making the finding within five days. Within thirty days after such finding, a transcript thereof and of the other proceedings shall be filed in the court and docketed as other cases.
The court shall proceed to try and determine the question whether public funds were lost by the fault or negligence of the treasurer or clerk. If it is found that the funds were so lost, the finding of the board or legislative authority ordering the discharge shall be vacated. If it is found that the funds were not so lost, the finding shall remain in full force and the court shall cause its judgment to be certified to the board or legislative authority making such finding.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.21 | Judgment Fund.

Effective:
October 1, 1953
Latest Legislation:
House Bill 1 - 100th General Assembly
All moneys collected from taxes or other sources for the payment of final judgments against a political subdivision, other than condemnation of property cases, shall go into a separate fund of the subdivision, to be known as the "judgment fund." The treasurer of the subdivision shall receive all taxes, assessments, and moneys collected for the payment of final judgments against the subdivision or proceeds of bonds issued for such purpose and invest and disburse them in the manner provided by law. Such treasurer shall have charge of and provide for the payment of all such judgments.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.22 | Transfer of Powers From Board of Trustees of the Sinking Fund to Treasurer.

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 739.11, inclusive, and 3315.02 to 3315.05, inclusive, of the Revised Code, and provided in all other laws relating to its powers, until all outstanding bonds of such county, municipal corporation, or school district issued previous to January 1, 1922, to be retired by means of a sinking fund, are paid. It shall then be abolished and its functions and powers relating to the purchase and sale of securities; receipt, deposit, and investment of taxes, assessments, and other funds raised for the payment of bonds and funded debts; the application of such funds to the payment of bonds and other indebtedness; and all its other powers and functions as set forth in such laws shall be transferred to the treasurer of the county, municipal corporation, or school district, and all moneys, securities, and other assets then in the custody and possession of such board shall be transferred and delivered to such treasurer. Thereafter all said moneys, securities and assets, all moneys received by the county, municipal corporation, or school district for the payment of the interest and principal of its bonds or other funded debts, all inheritance taxes, and all other taxes and revenues which were theretofore payable into its sinking fund shall be paid to its treasurer and placed and held by him in a separate fund to be known as the "bond payment fund." Said fund shall be applied by such treasurer to the purposes for which the sinking fund had theretofore been applicable, subject to the law relating to transfer to other funds.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.32 | Classifying Funds of State and Custodial Funds of State Treasurer.

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.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.33 | Unexpended Balances.

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 to the funds from which the appropriations were made, except that the director of budget and management shall transfer such unexpended balances from the first fiscal year to the second fiscal year of an agency's appropriations to the extent necessary for voided warrants to be reissued pursuant to division (C) of section 126.37 of the Revised Code.
Except as provided in this section, appropriations made to a specific fiscal year shall be expended only to pay liabilities incurred within that fiscal year.
(B) All payrolls shall be charged to the allotments of the fiscal quarters in which the applicable payroll vouchers are certified by the director of budget and management in accordance with section 126.07 of the Revised Code. As used in this division, "payrolls" means any payment made in accordance with section 125.21 of the Revised Code.
(C) Legal liabilities from prior fiscal years for which there is no reappropriation authority shall be discharged from the unencumbered balances of current appropriations.
(D)(1) Federal grant funds obligated by the department of job and family services for financial allocations to county family services agencies and local boards may, at the discretion of the director of job and family services, be available for expenditure for the duration of the federal grant period of obligation and liquidation, as follows:
(a) At the end of the state fiscal year, all unexpended county family services agency and local board financial allocations obligated from federal grant funds may continue to be valid for expenditure during subsequent state fiscal years.
(b) The financial allocations described in division (D)(1)(a) of this section shall be reconciled at the end of the federal grant period of availability or as required by federal law, regardless of the state fiscal year of the appropriation.
(2) The director of job and family services may adopt rules in accordance with section 111.15 of the Revised Code, as if they were internal management rules, as necessary to implement division (D) of this section.
(3) As used in division (D) of this section:
(a) "County family services agency" has the same meaning as in section 307.981 of the Revised Code.
(b) "Local board" has the same meaning as in section 6301.01 of the Revised Code.
Last updated September 25, 2023 at 3:05 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.34 | Transfers Between Funds or Between State Agencies.

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 is required or authorized by law.
(B)(1) Any state agency that has provided goods or services or a service subscription to another state agency may certify to the director of budget and management both of the following:
(a) That the goods or services have been delivered or that the service subscription has been initiated;
(b) The amount that is due for the goods and services or the service subscription.
(2) A providing agency may make such certification only if it does not receive payment from the receiving agency within thirty days after:
(a) Delivering the goods or services or initiating the service subscription;
(b) Submitting an invoice requesting payment for the goods and services or the service subscription.
(C) If the director determines that all or part of the certified amount should have been paid by the receiving agency and that the receiving agency has an unobligated balance in an appropriation for the payment, the director may transfer the amount that should have been paid from the appropriate fund of the receiving agency to the appropriate fund of the providing agency on an intrastate transfer voucher.
(D) For the purposes of this section, "service subscription" means an ongoing service provided to a state agency by another state agency for which an estimated payment is made in advance and final payment due is determined based on actual use.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.36 | Transfers of Funds Between Federal Government and State.

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 Act of 1990," 104 Stat. 1058, 31 U.S.C. 6501;
(B) Present to the controlling board for its approval, and implement, a plan for complying with the agreement. The plan shall identify state funds entitled to investment earnings under the agreement, funds to be created by the board, and transfers of cash to be made to implement the agreement.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.37 | Cash Management Improvement Fund.

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. He shall also pay from the fund to the federal government amounts of interest and refunds due the federal government pursuant to the agreement entered into under section 131.36 of the Revised Code.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.39 | Refunds.

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 is not owed. If the agency lacks sufficient unencumbered appropriations to make the refund, the agency may request the controlling board for authority to make the refund. The board may authorize the agency to make the refund upon a determination that the refund is due and that sufficient unencumbered money remains in the fund.
This section does not supersede any authority to refund a payment that an agency has under any other law.
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.41 | Family Services Stabilization Fund.

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 and family services, may transfer moneys in the family services stabilization fund to the general revenue fund for the department of job and family services. Moneys may be transferred due to identified shortfalls for family services activities, such as higher caseloads, federal funding changes, and unforeseen costs due to significant state policy changes. Before transfers are authorized, the director of budget and management shall exhaust the possibilities for transfers of moneys within the department of job and family services to meet the identified shortfall. Transfers shall not be used to fund policy changes not contemplated by acts of the general assembly. Any investment earnings of the family services stabilization fund shall be credited to that fund.
Last updated September 26, 2023 at 3:45 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.43 | Budget Stabilization Fund.

Effective:
October 3, 2023
Latest Legislation:
House Bill 33 - 135th 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 fund that amounts to approximately ten per cent of the general revenue fund revenues for the preceding fiscal year. The governor shall include in the state budget the governor submits to the general assembly under section 107.03 of the Revised Code proposals for transfers between the general revenue fund and the budget stabilization fund for the ensuing fiscal biennium. The balance in the fund may be combined with the balance in the general revenue fund for purposes of cash management.
Last updated September 21, 2023 at 3:13 PM
2023 Ohio Revised Code › Title 1 | State Government › Chapter 131 | Revenues and Funds › Section 131.45 | Minimum Appropriation per Pupil for Primary and Secondary Educational Purposes.

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 changes in prices as measured by the consumer price index (all urban consumers, all items) prepared by the bureau of labor statistics of the United States department of labor. The base year is fiscal year 1999.
(B) Appropriations of the net proceeds of any state lottery under Section 6 of Article XV of the Ohio Constitution shall be in addition to appropriations made pursuant to this section.
(C) For the purposes of this section, appropriations for primary and secondary educational purposes includes amounts appropriated to reimburse school districts for property tax reductions required by law.