Chapter 113-1 Payments

(A) As used in agency 113 of the Administrative Code:

(1) “State entity” includes any state department, agency, board, or commission that deposits funds in the state treasury or places funds in the custody of the treasurer.

(2) “Warrant” means a payment instrument used by certain state entities to pay obligations.

(3) “Revenue pay-in document” means a form prescribed by the treasurer or the director of budget and management used by state entities to deposit funds into the state treasury or custodial accounts.

(4) “ACH” means automated clearing house transfers.

Effective: 06/28/2007

R.C. 119.032 review dates: 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 113.08

Rule Amplifies: 113.08

(A) Fees and moneys to be paid timely

Within two business days of receipt by a state entity or deposit into a state entity’s banking account established by the treasurer, every state entity shall pay to the treasurer all moneys, checks and drafts, wires and revenue from financial transaction devices received for the state, or for the use of any such state entity, from taxes, assessments, licenses, premiums, fees, penalties, fines, costs, sales, rentals, or otherwise. A separate revenue pay-in document supporting the deposit will be submitted concurrently with every deposit. In order to provide efficient processing of deposits, the procedures shall be followed as provided in this rule.

(B) Currency preparation

(1) All cash must be placed at the front of any deposit made into the state treasury.

(C) Check preparation and designation of payment

(1) Payee shall be written as: “Ohio Treasurer Richard Cordray” and for his successors as “Ohio Treasurer first name.” No checks received for payment of state fees, taxes, or other charges are to be returned because of the designation of payment and no state entity shall discard any forms or expend any funds to update forms merely to comply with the designation of payment.

(2) Foreign checks must state that they are payable in U.S. dollars or U.S. funds. Any foreign check that does not have this language will be returned to the state entity and deducted from the revenue pay-in document.

(3) All checks must have a proper routing number and account number on the bottom of the check. Any check that does not have this information will be returned to the state entity and deducted from the revenue pay-in document.

(4) Written and legal amounts must match. If either amount is not readable, it should be clarified in red.

(5) Signature line or lines must be signed.

(6) Checks presented shall have a valid date and shall be presented before their stale date.

(7) All staples and stubs shall be removed from all checks.

(8) If the check has an amount limit, the check may not exceed that limit.

(9) Checks shall not be folded or mutilated when bundled. All checks must be presented in good condition when deposited into the state treasury.

(D) Revenue pay-in document preparation

(1) List and label adjustments, bad checks, cash, and checks separately in the “detailed description of revenue by source” section of the state entity’s pay-in document.

(2) When a revenue pay-in document includes wires or adjustments, other than bad checks, the state entity shall submit a photocopy of the revenue pay-in document with the original.

(3) The state entity shall indicate in the detailed description section of the pay-in form, the total cash, if any, accompanying the pay-in document.

(4) If a revenue pay-in document does not balance to the checks accompanying it, the treasurer’s office shall modify the revenue pay-in document to accurately reflect the dollar amount of the checks received. A good faith effort will be made to contact the state entity to determine which revenue source should be modified to bring the revenue pay-in document in balance with the checks. If no response from the state entity is received, the first revenue source reflected on the revenue pay-in document will be modified to bring it into balance with the checks.

(E) Batch preparation

(1) Checks shall be sent in bundles of not more than one hundred.

(2) No more than five hundred checks shall be submitted on a revenue pay-in document.

(3) Each bundle of checks shall be accompanied by an itemized list tape; each check must be separately listed on the itemized list tape.

(4) If a state entity is submitting more than one bundle of checks, a list tape with the grand total of all bundles shall be submitted. In compiling the tape, the agency shall:

(a) Subtotal the checks before adding any cash amount;

(b) Subtotal, again, before subtracting bad checks and adjustments;

(c) Indicate, on the tape, the amounts which represent checks, cash, bad checks, and adjustments.

(d) Show that the grand total matches the pay-in amount.

Replaces: 113-1-01

Effective: 06/28/2007

R.C. 119.032 review dates: 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 113.08

Rule Amplifies: 113.08

Prior Effective Dates: 2-21-86(Emergency); 5-3-86; 7-5-96; 9-28-00

(A) Upon the return of a deposit item, the treasurer shall give written or electronic mail notice of such return to the state entity which submitted the item for deposit. The state entity shall reimburse the state treasury for the amount of the returned item. Reimbursement may be by cash exchange, check exchange, negative revenue receipt, reduction of revenue receipt or electronic funds transfer. If reimbursement is not otherwise made, the treasurer shall reduce the state entity’s next revenue pay-in document by the amount of the returned item or prepare a revenue modification document in the amount of the returned item.

(B) For state entity bank accounts so designated by the treasurer, the treasurer may instruct the bank to return checks that were not accepted for deposit directly to the state entity. In this case, the state entity is to deduct the returned item from the pay-in document for the state entity’s deposit in that account for the same business day.

Replaces: 113-1-02

Effective: 06/28/2007

R.C. 119.032 review dates: 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 113.08

Rule Amplifies: 113.08

Prior Effective Dates: 2-21-86 (Emergency); 5-3-86; 7-5-96; 9-28-00

(A) All payments out of the state treasury shall be by order of the director of budget and management by warrant or electronic transfer of funds.

(B) The treasurer shall honor any warrant upon the showing of proper identification, as determined by the treasurer.

Replaces: 113-1-03

Effective: 06/28/2007

R.C. 119.032 review dates: 06/18/2012

Promulgated Under: 111.15

Statutory Authority: 113.11

Rule Amplifies: 113.11

Prior Effective Dates: 2-21-86 (Emergency); 5-3-86; 9-28-00