Ohio Code § 4123.353

Ohio Code § 4123.353. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.

§ 4123.353.

(A) A public employer, except for a board of county commissioners described in division (G) of section 4123.01 of the Revised Code , a board of a county hospital, or a publicly owned utility, who is granted the status

of self-insuring employer pursuant to section 4123.35 of the Revised Code shall do all of the following: (1) Reserve funds as necessary, in accordance with sound and prudent actuarial judgment,

to cover the costs the public employer may potentially incur to remain in compliance

with this chapter and Chapter 4121. of the Revised Code; (2) Include all activity under this chapter and Chapter 4121. of the Revised Code in

a single fund on the public employer's accounting records; (3) Within ninety days after the last day of each fiscal year, prepare and maintain a

report of the reserved funds described in division (A)(1) of this section and disbursements

made from those reserved funds. (B) A public employer who is subject to division (A) of this section shall make the reports

required by that division available for inspection by the administrator of workers'

compensation and any other person at all reasonable times during regular business

hours.

Source: official Ohio text · Last verified 2026-08-27

At a glance

  • Citation: Ohio Revised Code § 4123.353
  • Jurisdiction: Ohio
  • Code: Ohio Revised Code
  • Text: transcribed from the official source (verify below)

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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 § 4123.353?

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 § 4123.353 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 § 4123.353 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Statutes are amended, repealed, and renumbered every session.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.

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