Ohio Revised Code

Ohio Rev. Code § 307.55 (2026)

Allowance and payment of claims against county

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(A) No claims against the county shall be paid otherwise than upon the allowance of the board of county commissioners, upon the warrant, including an electronic warrant authorizing direct deposit for payment of a county obligation in accordance with division (F) of section 9.37 of the Revised Code, of the county auditor, except in those cases in which the amount due is fixed by law or is authorized to be fixed by some other person or tribunal, in which case it shall be paid upon the warrant of the auditor upon the proper certificate of the person or tribunal allowing the claim.

(B) No public money shall be disbursed by the board or any of its members, but shall be disbursed by the county treasurer, upon the warrant, including an electronic warrant authorizing direct deposit for payment of a county obligation in accordance with division (F) of section 9.37 of the Revised Code, of the auditor specifying the name of the party entitled to such money, on what account, and upon whose allowance, if not fixed by law.

Notes of Decisions
Cited in 2 cases, 1956–1994 · leading case: Pancake v. Wakefield, 140 N.E.2d 887 (Ohio Ct. App. 1956).
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Pancake v. Wakefield, 140 N.E.2d 887 (Ohio Ct. App. 1956). · cites it 4× “third defense of which is that plaintiff’s right of action, if any, is barred for the reason that the plaintiff did not present his claim to the board of county commissioners for allowance or rejection as required by Section 2460, General Code (Section 307.55, Revised Code).…”
Istenes v. Lake Cnty. Auditor, 647 N.E.2d 534 (Ohio Ct. App. 11th Dist. 1994). “55, all claims against the county are paid either upon the allowance of the county commissioners upon the warrant of the county auditor, or by the warrant of the auditor upon the certificate of some other person or tribunal which may allow the claim.”
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