Ohio § 5705.36

§ 5705.36.

(A)(1) On or about the first day of each fiscal year, the fiscal officer of each subdivision

and other taxing unit shall certify to the county auditor the total amount from all

sources available for expenditures from each fund set up in the tax budget or, if

adoption of a tax budget was waived under section 5705.281 of the Revised Code , from each fund created by or on behalf of the taxing authority.  The amount certified shall include any unencumbered balances that existed at the

end of the preceding year. A school district's certification shall separately show the amount of any notes and

unpaid and outstanding expenses on the preceding thirtieth day of June that are to

be paid from property taxes that are to be settled during the current fiscal year

under divisions (C) and (D) of section 321.24 of the Revised Code .  The budget commission, taking into consideration the balances and revenues to be

derived from taxation and other sources, shall revise its estimate of the amounts

that will be credited to each fund from such sources, and shall certify to the taxing

authority of each subdivision an amended official certificate of estimated resources. (2) Subject to divisions (A)(3) and (4) of this section, upon a determination by the

fiscal officer of a subdivision that the revenue to be collected by the subdivision

will be greater or less than the amount included in an official certificate, the fiscal

officer may certify the amount of the deficiency or excess to the commission, and

if the commission determines that the fiscal officer's certification is reasonable,

the commission shall certify an amended official certificate reflecting the deficiency

or excess. (3) Upon a determination by the fiscal officer of a subdivision that the revenue to be

collected by the subdivision will be greater than the amount included in an official

certificate and the legislative authority intends to appropriate and expend the excess

revenue, the fiscal officer shall certify the amount of the excess to the commission,

and if the commission determines that the fiscal officer's certification is reasonable,

the commission shall certify an amended official certificate reflecting the excess. (4) Upon a determination by the fiscal officer of a subdivision that the revenue to be

collected by the subdivision will be less than the amount included in an official

certificate and that the amount of the deficiency will reduce available resources

below the level of current appropriations, the fiscal officer shall certify the amount

of the deficiency to the commission, and the commission shall certify an amended certificate

reflecting the deficiency. (5) The total appropriations made during the fiscal year from any fund shall not exceed

the amount set forth as available for expenditure from such fund in the official certificate

of estimated resources, or any amendment thereof, certified prior to the making of

the appropriation or supplemental appropriation. (B) At the time of settlement of taxes against which notes have been issued under division (D) of section 133.10 of the Revised Code and at the time a tax duplicate is delivered pursuant to section 319.28 or 319.29 of the Revised Code , the county auditor shall determine whether the total amount to be distributed to

each school district from such settlement or duplicate, when combined with the amounts

to be distributed from any subsequent settlement, will increase or decrease the amount

available for appropriation during the current fiscal year from any fund.  The county auditor shall certify this finding to the budget commission, which shall

certify an amended official certificate reflecting the finding or certify to the school

district that no amended certificate needs to be issued.