Ohio Code § 302.20
Ohio Code § 302.20. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 302.20.
If established under this chapter, the department of finance shall: (A) Maintain a complete system of accounts of the financial transactions of the county
and of the department and shall determine the form of the financial records and accounts
to be kept by a county department, office, or agency. The accounting system shall be so designed as to avoid the keeping of duplicate
records of tax and other financial transactions insofar as is consistent with proper
accounting control. (B) Examine and determine the regularity, legality, and correctness of each expenditure,
claim, voucher, or payroll against the county, and the county auditor shall draw warrants
on the county treasurer for the payment of such expenditure, claim, voucher, or payroll
when approved by the department of finance and only when so approved. (C) Transfer temporarily deputies or employees from one office or department of the county
to another to promote efficiency and economy, except that any transfers of employees
of an elected officer shall be made only with the consent of such officer, and except
that no persons appointed by the sheriff may at any time be so transferred.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 302.20
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 302.20?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 302.20 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 302.20 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.