Ohio Code § 5705.40

§ 5705.40.

Any appropriation ordinance or measure may be amended or supplemented, provided that

such amendment or supplement shall comply with all provisions of law governing the

taxing authority in making an original appropriation and that no appropriation for

any purpose shall be reduced below an amount sufficient to cover all unliquidated

and outstanding contracts or obligations certified from or against the appropriation.  Transfers may be made by resolution or ordinance from one appropriation item to

another, except that a board of county commissioners shall, at the request of the

county board of elections, adopt a resolution to transfer funds from one appropriation

item of the board of elections to another appropriation item of the board of elections

unless the board of county commissioners determines that the transfer is sought for

the purpose of providing employee bonuses or salary increases other than increases

necessary to reimburse employees for overtime worked.  At the close of each fiscal year, the unencumbered balance of each appropriation

shall revert to the respective fund from which it was appropriated and shall be subject

to future appropriations, provided that funds unexpended at the end of such fiscal

year previously appropriated for the payment of obligations unliquidated and outstanding,

or previously appropriated pursuant to section 321.261 of the Revised Code for the collection of delinquent taxes, need not be reappropriated. The annual appropriation measure, or an amendment or supplement thereto, may contain

an appropriation for contingencies not to exceed the amount authorized by section 5705.29 of the Revised Code and in the case of a school district may also include a voluntary contingency reserve

balance in the amount authorized by such section.  By a two-thirds vote of all members of the taxing authority of a subdivision or

taxing unit, expenditures may be authorized in pursuance of such contingency appropriation

or voluntary contingency reserve balance for any lawful purpose for which public funds

may be expended, if such purpose could not have reasonably been foreseen at the time

of the adoption of the appropriation measure or, in the case of a voluntary contingency

reserve balance, if the board of education requests payment of any portion of such

balance.