AGO 1993-070.

• Case Date: December 22, 1993
• Court: Ohio

Ohio Attorney General Opinions 1993. AGO 1993-070. December 22, 1993OPINION NO. 1993-070The Honorable Robert L. Becker Licking County Prosecuting Attorney20 South Second Street Newark, Ohio 43055 Dear Prosecutor Becker: You have requested an opinion on the following question:

Are the Licking County Commissioners authorized by the Ohio Revised Code to operate a "cafeteria" benefit plan as described by Internal Revenue Code Section 125, a part of which involves a flexible benefit account which permits an employee or elected official to choose to waive coverage and, instead of receiving medical benefits, receive a cash payment in an amount less than the cost of the insurance premium[?](fn1) (Footnote added.)

Authority of Board of County Commissioners to Prescribe Fringe Benefits, Including Health Care Coverage, for County Officers and Employees

It is well settled that a board of county commissioners is a creature of statute with only those powers expressly granted by statute or necessarily implied from such express powers. State ex rel. Shriver v. Board of Commissioners, 148 Ohio St. 277, 74 N.E.2d 248 (1947). It is, therefore, necessary to determine whether any statute authorizes a board of county commissioners to provide the type of benefit you describe for county employees or for county officers.(fn2)

R.C. 305.171

The provision of health care and insurance benefits for county officers and employees is governed by R.C. 305.171, which states in pertinent part:

(A) The board of county commissioners of any county may contract for, purchase, or otherwise procure and pay all or any part of the cost of group insurance policies that may provide benefits including, but not limited to, hospitalization, surgical care, major medical care, disability, dental care, eye care, medical care, hearing aids, or prescription drugs, and that may provide sickness and accident insurance, group legal services, or group life insurance, or a combination of any of the foregoing types of insurance or coverage for county officers and employees and their immediate dependents from the funds or budgets from which the officers or employees are compensated for services, issued by an insurance company, a medical care corporation organized under [R.C. Chapter 1737], or a dental care corporation organized under [R.C. Chapter 1740].

(B) The board also may negotiate

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