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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 126.15 | Adjusting capital or operating budgets.

...If the director of budget and management determines that adjustments to the capital or operating budgets are required because of the reorganization of administrative agencies, the transfer of programs, the creation of new funds, the modification of capital projects, or the consolidation of funds, as authorized by an act of the general assembly, the director may both require the head of the administering agency to cer...

Section 126.16 | Implementing constitutional provision for purposes of issuing direct obligations of state.

...relates, the total office of budget and management estimated revenues of the state for the general revenue fund and from net state lottery proceeds during the particular fiscal year, and any other financial data necessary or appropriate for the purpose of the computations under division (A) of Section 17 of Article VIII, Ohio Constitution, and this section. Those determinations and certifications shall be filed with ...

Section 126.21 | Accounting duties of director of budget and management.

...(A) The director of budget and management shall do all of the following: (1) Keep all necessary accounting records; (2) Prescribe and maintain the accounting system of the state and establish appropriate accounting procedures and charts of accounts; (3) Establish procedures for the use of written, electronic, optical, or other communications media for approving and reviewing payment vouchers; (4) Reconcil...

Section 126.22 | Director - accounting powers.

...The director of budget and management may: (A) Perform accounting services for and design and implement accounting systems with state agencies; (B) Provide other accounting services, including the maintenance and periodic auditing of the financial records of and submission of vouchers by state agencies, provision of assistance in the analysis of the financial position of state agencies, and preparation and submissi...

Section 126.23 | Reports on state funds.

...The director of budget and management shall furnish to the president of the senate, the speaker of the house of representatives and the legislative budget office of the legislative service commission monthly reports of revenues, disbursements and expenses, transfers, lapses, and balances for each fund of the state. A daily report of fiscal transactions shall be provided to the legislative budget office.

Section 126.24 | OAKS support organization fund.

...The OAKS support organization fund is hereby created in the state treasury for the purpose of paying the operating, development, and upgrade expenses of the state's enterprise resource planning system. The fund shall consist of transfers received pursuant to division (A)(2) of section 126.12 of the Revised Code and agency payroll charge revenues that are designated to support the operating, development, and upg...

Section 126.25 | User charges - state accounting fund.

... provided by the director of budget and management under sections 126.21 and 126.42 of the Revised Code shall be supported by charges. The director shall determine a rate that is sufficient to defray the expense of those services and the manner by which those charges shall be collected. All money collected from the charges shall be deposited in the state treasury to the credit of the accounting and budgeting fund, wh...

Section 126.26 | Director as chairperson of gubernatorial transition committee - powers and duties.

...The director of budget and management, when serving as chairperson of the gubernatorial transition committee appointed under section 107.29 of the Revised Code, shall: (A) Make available to the governor-elect all the information the office of budget and management has concerning the income and revenues of the state and the state budget, and assign one or more employees of the office to assist the governor-elect in t...

Section 126.27 | Filing budget estimates with governor-elect.

...Each state agency for which direct appropriations are proposed shall, not later than the first day of December in each year that a new governor is elected, file with the governor-elect its budget estimates. The estimates shall include the details set forth in divisions (A) to (D) of section 126.02 of the Revised Code.

Section 126.28 | Powers to take testimony and produce evidence.

...his chapter, the director of budget and management may compel the attendance and testimony of witnesses, administer oaths, examine such persons as he considers necessary, and compel the production of records. The orders and subpoenas issued by the director under this section may be enforced by proceedings in contempt upon application to any court of common pleas.

Section 126.29 | Agency scheduled to terminate operations.

...shall notify the director of budget and management not earlier than one hundred twenty days prior to the specified termination date and, if feasible, not later than ninety days prior to such date. If notice cannot feasibly be given at least ninety days prior to such date, notice shall be given as soon after the ninetieth day prior to the termination date as possible. The director shall: (1) Encumber, from the approp...

Section 126.30 | Interest on late payments for goods and services.

...charges, and the director of budget and management of the attorney general's decision, stating the amount of interest charges that each state agency should have paid. The director shall transfer from the appropriate funds of any other state agency that should have paid all or part of the interest charges to the appropriate funds of the state agency that paid the interest charges an amount necessary to implement the a...

Section 126.301 | Statute of limitations.

...Except for unclaimed funds under Chapter 169. of the Revised Code, an action against the state or an agency thereof for failure to make any distribution or other payment shall be brought within five years after the cause of action has accrued.

Section 126.31 | Travel and other expenses.

...d by rule of the director of budget and management adopted in accordance with section 111.15 of the Revised Code. Not later than the thirtieth day of September each year, the director of budget and management shall submit to the president and minority leader of the senate and the speaker and minority leader of the house of representatives a summary of all out-of-state travel expenditures reimbursed by any state agenc...

Section 126.32 | Job interview and relocation expenses.

...d by rule of the director of budget and management, but the state agency shall not reimburse the person for travel expenses incurred for those trips by members of the person's immediate family. With the prior written approval of the director, the maximum thirty-day period for temporary living expenses may be extended for a person appointed to a position under section 122.05 of the Revised Code. The director of devel...

Section 126.35 | Warrants or electronic fund transfers for payments - electronic benefit transfers.

...(A) The director of budget and management shall draw warrants or process electronic funds transfers against the treasurer of state pursuant to all requests for payment that the director has approved under section 126.07 of the Revised Code. (B) Unless a cash assistance payment is to be made by electronic benefit transfer, payment by the director of budget and management to a participant in the Ohio works first progr...

Section 126.36 | Replacement of lost or destroyed warrant.

...If the director of budget and management is satisfied, by affidavit or otherwise, that any warrant on the state treasury drawn by the director has been lost or destroyed prior to its presentation for payment, the director may issue to the proper person a replacement of the lost or destroyed warrant; provided, that before issuing the replacement, the director shall require that the person making application therefor e...

Section 126.37 | Stale warrants for payment.

...(A) The director of budget and management shall void any warrant the director draws on the state treasury that is not presented for payment to the treasurer of state within ninety days after the date of issuance. (B) If a warrant voided pursuant to division (A) of this section was drawn against an appropriation of the current fiscal year and the holder of the voided warrant presents the warrant for reissuance, in t...

Section 126.38 | Furnishing earnings statement with each pay warrant.

...The director of budget and management shall furnish an earnings statement with each pay warrant issued to a state employee paid on a payroll voucher. The statement shall include a summary of the earnings information provided to the director pursuant to section 125.21 of the Revised Code.

Section 126.40 | Forgery recovery fund.

...e director of the office of budget and management. The director shall use the fund to pay costs associated with the reissue of state warrants to payees whose warrants were fraudulently redeemed.

Section 126.41 | Cybersecurity and fraud advisory board.

...(A)(1) The cybersecurity and fraud advisory board is created. The board shall examine and develop recommendations with regard to best practices in, shared experiences regarding, and future efforts to improve cybersecurity and fraud prevention with respect to the information technology systems and shared services used across state agencies. (2) The board shall not examine open vulnerabilities, security protocols, or...

Section 126.42 | [Former R.C. 125.22, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Support services for boards and commissions.

... the contrary, the office of budget and management shall perform routine support for the following boards and commissions: (1) Architects board; (2) State chiropractic board; (3) State cosmetology and barber board; (4) Accountancy board; (5) State dental board; (6) Ohio occupational therapy, physical therapy, and athletic trainers board; (7) State board of registration for professional engineers ...

Section 126.45 | Office of internal audit.

...by created in the office of budget and management to direct internal audits of state agencies or divisions of state agencies to improve their operations in the areas of risk management, internal controls, and governance. The director of budget and management, with the approval of the governor, shall appoint for the office of internal audit a chief internal auditor who meets the qualifications specified in divi...

Section 126.46 | State audit committee.

...the governor shall have the program and management expertise required to perform the duties of the committee's chairperson. Each member of the committee shall be external to the management structure of state government and shall serve a three-year term. Each term shall commence on the first day of July and end on the thirtieth day of June. Any member may continue in office subsequent to the expiration date of the ...

Section 126.47 | Annual internal audit plan.

...ernal audit in the office of budget and management has an annual internal audit plan that identifies the internal audits of state agencies or divisions of state agencies scheduled for the next fiscal year. The chief internal auditor of the office of internal audit shall submit the plan to the state audit committee for review and comment before the beginning of each fiscal year. The chief internal auditor may submit a...