Ohio Code § 5705.38

§ 5705.38.

(A) This division does not apply to school district appropriation measures.  On or about the first day of each fiscal year, the taxing authority of each subdivision

or other taxing unit shall pass an appropriation measure, and thereafter during the

year it may pass any supplemental appropriation measures as it finds necessary, based

on the revised tax budget or the official certificate of estimated resources or amendments

of the certificate.  If it desires to postpone the passage of the annual appropriation measure until

an amended certificate is received based on the actual balances, it may pass a temporary

appropriation measure for meeting the ordinary expenses of the taxing unit until no

later than the first day of April or, in the case of the city of Cincinnati, the first

day of October, of the current year, and the appropriations made in the temporary

measure shall be chargeable to the appropriations in the annual appropriation measure

for that fiscal year when passed. (B) A board of education shall pass its annual appropriation measure by the first day

of October.  If, by the first day of October, a board has not received either the amended certificates

of estimated resources required by division (B) of section 5705.36 of the Revised Code or certifications that no amended certificates need be issued, the adoption of the

annual appropriation measure shall be delayed until the amended certificates or certifications

are received.  Prior to the passage of the annual appropriation measure, the board may pass a temporary

appropriation measure for meeting the ordinary expenses of the district until it passes

an annual appropriation measure, and appropriations made in the temporary measure

shall be chargeable to the appropriations in the annual appropriation measure for

that fiscal year when passed.  During the fiscal year and after the passage of the annual appropriation measure,

a district may pass any supplemental appropriation measures as it finds necessary,

based on the revised tax budget or the official certificate of estimated resources

or amendments of the certificate. (C) Appropriation measures shall be classified so as to set forth separately the amounts

appropriated for each office, department, and division, and, within each, the amount

appropriated for personal services.  In the case of a municipal university, the board of directors of which have assumed,

in the manner provided by law, custody and control of the funds of the university,

funds shall be appropriated as a lump sum for the use of the university.