OAG 1994-007.

• Case Date: March 18, 1994
• Court: Ohio

Ohio Attorney General Opinions 1994. OAG 1994-007. March 18, 1994OPINION NO. 1994-007The Honorable Michael G. SpahrWashington County Prosecuting Attorney205 Putnam Street Marietta,Ohio 45750 Dear Prosecutor Spahr: You have requested an opinion whether bodies receiving their appropriations from the board of county commissioners as the taxing authority of a county must obtain permission from the board of county commissioners to transfer funds from one item to another item within the appropriated budget.

A Board of County Commissioners Must Pass an Annual Appropriation Measure Based on the Revised Tax Budget and the Official Certificate of Estimated Resources

The manner in which appropriations of public funds are made by a board of county commissioners is governed by statute. The appropriations are based on the revised tax budget and the official certificate of estimated resources, or amendments of that certificate. R.C. 5705.38(A). A tax budget must be adopted annually by the taxing authority of each subdivision. R.C. 5705.28(A). For purposes of R.C. Chapter 5705, a county is a "subdivision," and the "taxing authority" of the county is the board of county commissioners. R.C. 5705.01(A), (C). Thus, a board of county commissioners must adopt an annual tax budget on behalf of the county. The tax budget must present, "in such detail as is prescribed by the auditor of state," a large quantity of information, including "[a] statement of the necessary current operating expenses for the ensuing fiscal year for each department and division of the subdivision, classified as to personal services and other expenses, and the fund from which such expenditures are to be made." R.C. 5705.29(A)(1) (emphasis added).(fn1) After its adoption by the board of county commissioners, the tax budget must be submitted to the county auditor, R.C. 5705.30, who presents to the county budget commission(fn2) "the annual tax budgets submitted to him under [R.C. 5705.01-.47]." R.C. 5705.31. The county budget commission then, inter alia, "adjust[s] the estimated amounts required from the general property tax for each fund, as shown by budgets, so as to bring the tax levies required therefor within the limitations specified in [R.C. 5705.01-.47], for such levies, but no levy shall be reduced below a minimum fixed by law. The commission may revise and adjust the estimate of balances and receipts from all sources for each fund and shall determine the total appropriations that may be made therefrom." R.C. 5705.32 (emphasis added). The budget commission then certifies its...