Ohio § 5705.41

§ 5705.41.

No subdivision or taxing unit shall: (A) Make any appropriation of money except as provided in Chapter 5705. of the Revised

Code;  provided, that the authorization of a bond issue shall be deemed to be an appropriation

of the proceeds of the bond issue for the purpose for which such bonds were issued,

but no expenditure shall be made from any bond fund until first authorized by the

taxing authority; (B)(1) Make any expenditure of money unless the fiscal officer of the subdivision or taxing

authority has certified that all of the following apply: (a) The expenditure has been appropriated as provided in Chapter 5705. of the Revised

Code; (b) The expenditure has been appropriated by the subdivision's or taxing unit's legislative

authority; (c) The expenditure is not compelled by a process authorizing management, control, distribution,

or disbursement of an appropriation or expenditure by a vote of the subdivision's

or taxing unit's residents. (2) Nothing in division (B)(1) of this section prohibits a subdivision or taxing unit

from doing either of the following: (a) Authorizing a bond issue otherwise permitted by law; (b) Soliciting public input related to the management, control, distribution, or disbursement

of funds. (C) Make any expenditure of money except by a proper warrant drawn against an appropriate

fund; (D)(1) Except as otherwise provided in division (D)(2) of this section and section 5705.44 of the Revised Code , make any contract or give any order involving the expenditure of money unless there

is attached thereto a certificate of the fiscal officer of the subdivision that the

amount required to meet the obligation or, in the case of a continuing contract to

be performed in whole or in part in an ensuing fiscal year, the amount required to

meet the obligation in the fiscal year in which the contract is made, has been lawfully

appropriated for such purpose and is in the treasury or in process of collection to

the credit of an appropriate fund free from any previous encumbrances.  This certificate need be signed only by the subdivision's fiscal officer.  Every such contract made without such a certificate shall be void, and no warrant

shall be issued in payment of any amount due thereon.  If no certificate is furnished as required, upon receipt by the taxing authority

of the subdivision or taxing unit of a certificate of the fiscal officer stating that

there was at the time of the making of such contract or order and at the time of the

execution of such certificate a sufficient sum appropriated for the purpose of such

contract and in the treasury or in process of collection to the credit of an appropriate

fund free from any previous encumbrances, such taxing authority may authorize the

drawing of a warrant in payment of amounts due upon such contract, but such resolution

or ordinance shall be passed within thirty days after the taxing authority receives

such certificate;  provided that, if the amount involved is less than one hundred

dollars in the case of counties or three thousand dollars in the case of all other

subdivisions or taxing units, the fiscal officer may authorize it to be paid without

such affirmation of the taxing authority of the subdivision or taxing unit, if such

expenditure is otherwise valid. (2) The board of county commissioners may adopt a resolution exempting county purchases

of one thousand dollars or less from the requirement of division (D)(1) of this section

that a certificate be attached to any contract or order involving the expenditure

of money.  The resolution shall state the dollar amount that is exempted from the certificate

requirement and whether the exemption applies to all purchases, to one or more specific

classes of purchases, or to the purchase of one or more specific items.  Prior to the adoption of the resolution, the board shall give written notice to

the county auditor that it intends to adopt the resolution.  The notice shall state the dollar amount that is proposed to be exempted and whether

the exemption would apply to all purchases, to one or more specific classes of purchases,

or to the purchase of one or more specific items.  The county auditor may review and comment on the proposal, and shall send any comments

to the board within fifteen days after receiving the notice.  The board shall wait at least fifteen days after giving the notice to the auditor

before adopting the resolution.  A person authorized to make a county purchase in a county that has adopted such

a resolution shall prepare and file with the county auditor, within three business

days after incurring an obligation not requiring a certificate, or within any other

period of time the board of county commissioners specifies in the resolution, a written

or electronically transferred document specifying the purpose and amount of the expenditure,

the date of the purchase, the name of the vendor, the specific appropriation items

from which the expenditures are to be made, and any additional information as the

auditor of state may prescribe. (3) Upon certification by the auditor or other chief fiscal officer that a certain sum

of money, not in excess of an amount established by resolution or ordinance adopted

by a majority of the members of the legislative authority of the subdivision or taxing

unit, has been lawfully appropriated, authorized, or directed for a certain purpose

and is in the treasury or in the process of collection to the credit of a specific

line-item appropriation account in a certain fund free from previous and then outstanding

obligations or certifications, then for such purpose and from such line-item appropriation

account in such fund, over a period not extending beyond the end of the fiscal year,

expenditures may be made, orders for payment issued, and contracts or obligations

calling for or requiring the payment of money made and assumed;  provided, that the

aggregate sum of money included in and called for by such expenditures, orders, contracts,

and obligations shall not exceed the sum so certified.  Such a certification need be signed only by the fiscal officer of the subdivision

or the taxing district and may, but need not, be limited to a specific vendor.  An itemized statement of obligations incurred and expenditures made under such certificate

shall be rendered to the auditor or other chief fiscal officer before another such

certificate may be issued, and not more than one such certificate shall be outstanding

at a time. In addition to providing the certification for expenditures as specified in this division,

a subdivision also may make expenditures, issue orders for payment, and make contracts

or obligations calling for or requiring the payment of money made and assumed for

specified permitted purposes from a specific line-item appropriation account in a

specified fund for a sum of money upon the certification by the fiscal officer of

the subdivision that this sum of money has been lawfully appropriated, authorized,

or directed for a permitted purpose and is in the treasury or in the process of collection

to the credit of the specific line-item appropriation account in the specified fund

free from previous and then-outstanding obligations or certifications;  provided that

the aggregate sum of money included in and called for by the expenditures, orders,

and obligations shall not exceed the certified sum.  The purposes for which a subdivision may lawfully appropriate, authorize, or issue

such a certificate are the services of an accountant, architect, attorney at law,

physician, professional engineer, construction project manager, consultant, surveyor,

or appraiser by or on behalf of the subdivision or contracting authority;  fuel oil,

gasoline, food items, roadway materials, and utilities;  and any purchases exempt

from competitive bidding under section 125.04 of the Revised Code and any other specific expenditure that is a recurring and reasonably predictable

operating expense.  Such a certification shall not extend beyond the end of the fiscal year or, in the

case of a board of county commissioners that has established a quarterly spending

plan under section 5705.392 of the Revised Code , beyond the quarter to which the plan applies.  Such a certificate shall be signed by the fiscal officer and may, but need not,

be limited to a specific vendor.  An itemized statement of obligations incurred and expenditures made under such a

certificate shall be rendered to the fiscal officer for each certificate issued.  More than one such certificate may be outstanding at any time. In any case in which a contract is entered into upon a per unit basis, the head of

the department, board, or commission for the benefit of which the contract is made

shall make an estimate of the total amount to become due upon such contract, which

estimate shall be certified in writing to the fiscal officer of the subdivision.  Such a contract may be entered into if the appropriation covers such estimate, or

so much thereof as may be due during the current year.  In such a case the certificate of the fiscal officer based upon the estimate shall

be a sufficient compliance with the law requiring a certificate. Any certificate of the fiscal officer attached to a contract shall be binding upon

the political subdivision as to the facts set forth therein.  Upon request of any person receiving an order or entering into a contract with any

political subdivision, the certificate of the fiscal officer shall be attached to

such order or contract.  “ Contract ” as used in this section excludes current payrolls of regular employees and officers. (E) Taxes and other revenue in process of collection, or the proceeds to be derived from

authorized bonds, notes, or certificates of indebtedness sold and in process of delivery,

shall for the purpose of this section be deemed in the treasury or in process of collection

and in the appropriate fund.  This section applies neither to the investment of sinking funds by the trustees

of such funds, nor to investments made under sections 731.56 to 731.59 of the Revised Code . No district authority shall, in transacting its own affairs, do any of the things

prohibited to a subdivision by this section, but the appropriation referred to shall

become the appropriation by the district authority, and the fiscal officer referred

to shall mean the fiscal officer of the district authority.