Vigluicci, 042221 OHAGO, 2021-007

• Case Date: April 22, 2021
• Court: Ohio

The Honorable Victor V. Vigluicci No. 2021-007 Ohio Attorney General Opinion Ohio Attorney General April 22, 2021          SYLLABUS:          The transfer of money from the county general fund to an “elections revenue fund” is not authorized unless it is approved by a county board of commissioners’ resolution.          The Honorable Victor V. Vigluicci          Portage County Prosecuting Attorney          241 South Chestnut Street          Ravenna, Ohio 44266          Dear Prosecutor Vigluicci:          You have requested an opinion regarding certain expenses of a county board of elections—expenses apportioned to subdivisions and withheld in the county general fund by the county auditor at the time of tax settlement. I have framed your question in the following manner:          May boards of elections’ expenses, which are apportioned and chargeable to each subdivision and withheld by the Auditor in the county general fund at the time of tax settlement pursuant to R.C. 3501.17(A), be directly paid into an elections revenue fund without the commissioners adopting a specific resolution authorizing the transfer of this amount from the county general fund into an elections revenue fund?          I conclude that the answer is “no”: a resolution authorizing transfer of the funds is necessary.          I          Based on your request, it is my understanding that the Board of Elections’ expenses are presently sitting in the county general fund until further action is taken. The manner in which Commissioners may appropriate or “transfer” public funds is governed by statute. 1994 Op. Att’y Gen. No. 94-007, at 2-25; See R.C. 5705.14-.16. Annual appropriations are based on the county’s revised tax budget, the official certificate of estimated resources certifying sufficient funds, and any amendments to that certificate. R.C. 5705.38(A); 1994 Op. Att’y Gen. No. 94-007, at 2-25. Every appropriation of county money must be made in accordance with R.C. Chapter 5705. R.C. 5705.41(A); 2017 Op. Att’y Gen. No. 2017-036, Slip Op. at 5; 2-356. ...