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.
Structure Ohio Revised Code
Chapter 131 | Revenues and Funds
Section 131.01 | Revenues and Funds Definitions.
Section 131.02 | Collecting Amounts Due to State.
Section 131.021 | Certification of Pending Nonfinal Tax Liability to Attorney General.
Section 131.022 | Sale of Final Overdue Claims - Notice to Obligor.
Section 131.023 | Biennial Report of Collection Efforts by Attorney General.
Section 131.024 | Recovery of Unclaimed Funds.
Section 131.025 | Participation in Federal Treasury Offset Program.
Section 131.03 | Collection of Delinquent Charges.
Section 131.09 | First Mortgage Loans as Security for Deposit of Public Money.
Section 131.10 | Subordination of Liens Upon Securities Held to Insure Contractual Obligations.
Section 131.13 | Securities Accepted in Lieu of Undertaking.
Section 131.14 | Hypothecation - Release.
Section 131.15 | Safekeeping of Hypothecated Securities.
Section 131.16 | Liability of Depositor - Use of Safety Deposit Boxes.
Section 131.18 | Release and Discharge of Treasurer, Clerk, or Judge From Liability.
Section 131.19 | Finding Necessary to Release Treasurer or Clerk.
Section 131.20 | Appeal From Findings.
Section 131.21 | Judgment Fund.
Section 131.22 | Transfer of Powers From Board of Trustees of the Sinking Fund to Treasurer.
Section 131.23 | Issuing Bonds to Assist in Paying Unsecured Indebtedness and Disability Assistance.
Section 131.32 | Classifying Funds of State and Custodial Funds of State Treasurer.
Section 131.33 | Unexpended Balances.
Section 131.331 | Funds Created for Specific Agencies.
Section 131.34 | Transfers Between Funds or Between State Agencies.
Section 131.35 | Spending Federal and Certain Nonfederal Revenue.
Section 131.36 | Transfers of Funds Between Federal Government and State.
Section 131.37 | Cash Management Improvement Fund.
Section 131.38 | Annual Report Regarding Segregated Custodial Funds.
Section 131.41 | Family Services Stabilization Fund.
Section 131.43 | Budget Stabilization Fund.
Section 131.45 | Minimum Appropriation per Pupil for Primary and Secondary Educational Purposes.
Section 131.50 | State Land Royalty Fund.
Section 131.51 | Credits to Local Government Funds.
Section 131.511 | Credit to Local Government Audit Support Fund.
Section 131.55 | Aggregate General Revenue Fund Appropriations Defined.
Section 131.56 | Post-2007 Fund Appropriations Not to Exceed Limitations.
Section 131.57 | Exceptions to Aggregate General Revenue Fund Appropriation Limitations.
Section 131.58 | Exclusions From Aggregate General Revenue Fund Appropriations.
Section 131.59 | Obligation to Make Debt Service Payments Unaffected.
Section 131.60 | Appropriations Limitations Do Not Apply to Unexpended Balances.