Ohio Revised Code Search
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Section 126.023 | [Former R.C. 126.021, amended and renumbered by H.B. 33, 135th General Assembly, effective 10/3/2023] Accounting duties of director of budget and management.
... Whenever, pursuant to section 126.06 of the Revised Code, the department of development files with the director of budget and management its estimate of proposed expenditures for the succeeding biennium, the department shall request, and the director of budget and management shall approve the request for, the following general revenue fund appropriations for operating the construction compliance section of the depar... |
Section 126.03 | Capital plan - agency recommendations for acquisition of real estate and construction of public improvements.
...(A) The director of budget and management shall: (1) Prepare biennially a capital plan and, with the concurrence of the governor, submit it to the general assembly. The capital plan shall contain recommendations as to the acquisition of real estate and the construction of public improvements. The capital plan shall extend through a period of at least six years in the future and shall identify the projects wh... |
Section 126.05 | Monthly statements showing condition of general revenue fund.
...On or before the tenth day of each month, the director of budget and management shall furnish to the governor statements in such form as the governor requires showing the condition of the general revenue fund. The statements shall provide a summary of the status of appropriations to enable the governor to exercise and maintain effective supervision and control over the expenditures of the state. The director shall al... |
Section 126.06 | Availability of money in total operating fund.
... The total operating fund consists of all funds in the state treasury except the auto registration distribution fund, local motor vehicle license tax fund, development bond retirement fund, facilities establishment fund, gasoline excise tax fund, higher education improvement fund, highway improvement bond retirement fund, highway capital improvement fund, improvements bond retirement fund, mental health facilities im... |
Section 126.07 | Certification of balance statement in all contracts.
... Except as provided in division (B) of section 126.21 of the Revised Code, no contract, agreement, or obligation involving the expenditure of money chargeable to an appropriation, nor any resolution or order for the expenditure of money chargeable to an appropriation, shall be valid and enforceable unless the director of budget and management first certifies that there is a balance in the appropriation not alre... |
Section 126.071 | Monetary settlement; Consultation with director of budget and management.
...No state agency shall agree to any monetary settlement that obligates payment from any fund within the state treasury without consulting with the director of budget and management. |
Section 126.08 | Director of budget and management - powers and duties.
...The director of budget and management may exercise control over the financial transactions of state agencies, including approving, disapproving, voiding, or invalidating encumbrances or transactions, except those in the judicial and legislative branches, by: (A) Requiring encumbrancing documents or any other financial information to be submitted to the director to evaluate the legality of an expenditure, except... |
Section 126.09 | Monthly distribution schedule of subsidies.
...In order to comply with Sections 1 and 3 of Article VIII, Ohio Constitution, the director of budget and management may determine the monthly distribution schedule of any subsidies appropriated by the general assembly. In each period that he finds it necessary to adjust the normal distribution of any such subsidies, he shall first notify the controlling board of the need for such action, and explain the reasons theref... |
Section 126.11 | Coordination and approval of scheduling sales of certain obligations.
...(A)(1) The director of budget and management shall, upon consultation with the treasurer of state, coordinate and approve the scheduling of initial sales of publicly offered securities of the state and of publicly offered fractionalized interests in or securitized issues of public obligations of the state. The director shall from time to time develop and distribute to state issuers an approved sale schedule for each ... |
Section 126.12 | Recovering statewide indirect costs.
...(A)(1) The office of budget and management shall prepare and administer a statewide indirect cost allocation plan that provides for the recovery of statewide indirect costs from any fund of the state. The director of budget and management may make transfers of statewide indirect costs from the appropriate fund of the state to the general revenue fund on an intrastate transfer voucher. The director, for reasons ... |
Section 126.13 | Designating program or activity for performance review.
...As soon as practical after the enactment of any act containing appropriations for current expenses, the director of budget and management shall designate which programs or activities receiving appropriations for current expenses in the act shall be subject to performance reviews. The director shall notify in writing the head of each affected agency of the designations, the requirement to prepare a separate program pe... |
Section 126.14 | Controlling board to approve release of appropriation for purchase of real estate or other capital project.
...The release of any money appropriated for the purchase of real estate shall be approved by the controlling board. The release of money appropriated for all other capital projects is also subject to the approval of the controlling board, except that the director of budget and management may approve the release of money appropriated for specific projects in accordance with the requirements of this section and exc... |
Section 126.141 | Contingency reserve for capital appropriations.
...Any request for release of capital appropriations by the director of budget and management or the controlling board for facilities projects shall contain a contingency reserve, the amount of which shall be determined by the public authority, for payment of unanticipated project expenses. Any amount deducted from the encumbrance for a contractor's contract as an assessment for liquidated damages shall be added ... |
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.
...(A) This section is in implementation of division (D) of Section 17 of Article VIII, Ohio Constitution, for purposes of issuing direct obligations of the state subject to that section. (B) For purposes of the computation of debt service under Section 17 of Article VIII, Ohio Constitution, there shall be included debt service payable on bonds that are direct obligations of the state issued under Article VIII, Ohio Co... |
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) Reconci... |
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.
... The services 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 budge... |
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.
...In the exercise of any power mentioned in this 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.
...(A) Whenever any state agency, whether in the executive, legislative, or judicial branch of government, is scheduled to terminate its operations on a specified date, the agency 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 ni... |
Section 126.30 | Interest on late payments for goods and services.
... (A) Any state agency that purchases, leases, or otherwise acquires any equipment, materials, goods, supplies, or services from any person and fails to make payment for the equipment, materials, goods, supplies, or services by the required payment date shall pay an interest charge to the person in accordance with division (E) of this section, unless the amount of the interest charge is less than ten dollars. Except a... |