Ohio Rev. Code » Chapter 131
Ohio Revised Code

Ohio Rev. Code § 131.01 (2026)

Revenues and funds definitions

✓ current as of May 2026
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Effective:
September 30, 2025
Latest Legislation:
House Bill 96 - 136th General Assembly
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As used in Chapters 113., 117., 123., 124., 125., 126., 127., and 131. of the Revised Code, and any statute that uses the terms in connection with state accounting or budgeting:

(A) "Account" means any record, element, or summary in which financial transactions are identified and recorded as debit or credit transactions in order to summarize items of a similar nature or classification.

(B) "Accounting procedure" means the arrangement of all processes which discover, record, and summarize financial information to produce financial statements and reports and to provide internal control.

(C) "Accounting system" means the total structure of records and procedures which discover, record, classify, and report information on the financial position and operations of a governmental unit or any of its funds and organizational components.

(D) "Allocation" means a portion of an appropriation which is designated for expenditure by specific organizational units or for special purposes, activities, or objects that do not relate to a period of time.

(E) "Allotment" means all or part of an appropriation which may be encumbered or expended within a specific period of time.

(F) "Appropriation" means an authorization granted by the general assembly to make expenditures and to incur obligations for specific purposes.

(G) "Assets" means resources owned, controlled, or otherwise used or held by the state which have monetary value.

(H) "Budget" means the plan of financial operation embodying an estimate of proposed expenditures and obligations for a given period and the proposed means of financing them.

(I) "Check" means a negotiable financial instrument, payable upon demand, directing a financial institution to transfer money from the payer's account to the payee.

(J) "Direct deposit" is a form of electronic funds transfer in which money is electronically deposited into the account of a person or entity at a financial institution.

(K) "Disbursement" means a payment made for any purpose.

(L) "Electronic benefit transfer" means the electronic delivery of benefits through automated teller machines, point of sale terminals, or other electronic media pursuant to section 5101.33 of the Revised Code.

(M) "Electronic funds transfer" means the electronic movement of funds via automated clearing house or wire transfer.

(N) "Encumbrancing document" means a document reserving all or part of an appropriation.

(O) "Expenditure" means a reduction of the balance of an appropriation after legal requirements have been met.

(P) "Fund" means an independent fiscal and accounting entity with a self-balancing set of accounts recording cash or other resources, together with all related liabilities, obligations, reserves, and fund balances which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special rules, restrictions, or limitations.

(Q) "Lapse" means the automatic termination of an appropriation at the end of the fiscal period for which it was appropriated.

(R) "Reappropriation" means an appropriation of a previous appropriation that is continued in force in a succeeding appropriation period. "Reappropriation" shall be equated with and incorporated in the term "appropriation."

(S) "Stored value card" means a payment card that may have money loaded and stored on the card and accessed through automated teller machines, point of sale terminals, or other electronic media. "Stored value card" does not include any payment card linked to, and that can access money in, an external account maintained by a financial institution.

(T) "Voucher" means the document used to transmit a claim for payment and evidentiary matter related to the claim.

(U) "Warrant" means an order drawn upon the treasurer of state by the director of budget and management, or an authorized person at a state entity that has a custodial account in the custody of the treasurer of state, directing the treasurer of state to pay a specified amount to one or more specified payees. A variety of payment instruments may be used, including but not limited to paper warrants or checks, stored value cards, direct deposit to the payee's bank account, or the drawdown of funds by electronic benefit transfer, and the resulting electronic transfer to or by the ultimate payees.

The terms defined in this section shall be used, on all accounting forms, reports, formal rules, and budget requests produced by a state agency, only as defined in this section.

Last updated July 16, 2025 at 3:04 PM

Notes of Decisions
Cited in 5 cases, 1999–2013 · leading case: State ex rel. LetOhioVote.org v. Brunner, 2009 Ohio 4900 (Ohio 2009).
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State ex rel. LetOhioVote.org v. Brunner, 2009 Ohio 4900 (Ohio 2009). · cites it 2× “{¶ 27} Intervening respondents also contend either that the VLT provisions themselves are an appropriation or that when read in pari materia with the constitutional requirement that any funds raised by the state lottery can be used only to support education, this legislation is…”
State ex rel. DeBrosse v. Cool, 716 N.E.2d 1114 (Ohio 1999). · cites it 2× “Respondents’ reliance on the R.C. 131.01(F) definition of “appropriation” is misplaced because that definition does not apply to municipal ordinances.”
State of Ohio, Ex Rel. Coyne v. Cingle, Unpublished Decision (10-9-2003), 2003 Ohio 5383 (Ohio Ct. App. 2003). · cites it 2× “7833-1993, codified as Section 131.01(f). This ordinance provided the mayor with sick time which accrued at a rate of four and six-tenths (4.”
State ex rel. Ohio Civ. Serv. Emps. Assn. v. State, 2013 Ohio 4505 (Ohio Ct. App. 2013). “The trial court found the prison privatization provisions were not themselves appropriations, but concluded there was no disunity of subject since prison privatization was a "connected subject to an appropriations bill.”
Cuyahoga Cnty. Bd. of Commissioners v. State, 832 N.E.2d 745 (Ohio Ct. App. 2005). “{¶ 23} Finally, the state argues that the common pleas court violated the separation of'powers doctrine when it ordered the state to transfer the $60 million back to the Title XX account.”
— Ohio Rev. Code § 131.01(F) — 4 cases
State ex rel. LetOhioVote.org v. Brunner, 2009 Ohio 4900 (Ohio 2009). “{¶ 27} Intervening respondents also contend either that the VLT provisions themselves are an appropriation or that when read in pari materia with the constitutional requirement that any funds raised by the state lottery can be used only to support education, this legislation is…”
State ex rel. DeBrosse v. Cool, 716 N.E.2d 1114 (Ohio 1999). “Respondents’ reliance on the R.C. 131.01(F) definition of “appropriation” is misplaced because that definition does not apply to municipal ordinances.”
State ex rel. Ohio Civ. Serv. Emps. Assn. v. State, 2013 Ohio 4505 (Ohio Ct. App. 2013). “The trial court found the prison privatization provisions were not themselves appropriations, but concluded there was no disunity of subject since prison privatization was a "connected subject to an appropriations bill.”
Cuyahoga Cnty. Bd. of Commissioners v. State, 832 N.E.2d 745 (Ohio Ct. App. 2005). “{¶ 23} Finally, the state argues that the common pleas court violated the separation of'powers doctrine when it ordered the state to transfer the $60 million back to the Title XX account.”
— Ohio Rev. Code § 131.01(f) — 1 case
State of Ohio, Ex Rel. Coyne v. Cingle, Unpublished Decision (10-9-2003), 2003 Ohio 5383 (Ohio Ct. App. 2003). “7833-1993, codified as Section 131.01(f). This ordinance provided the mayor with sick time which accrued at a rate of four and six-tenths (4.”
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