Ohio Revised Code

Ohio Rev. Code § 5705.44 (2026)

Contracts running beyond fiscal year - certificate not required on contracts payable from utility earnings

✓ current as of May 2026
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When contracts or leases run beyond the termination of the fiscal year in which they are made, the fiscal officer of the taxing authority shall make a certification for the amount required to meet the obligation of such contract or lease maturing in such fiscal year. The amount of the obligation under such contract or lease remaining unfulfilled at the end of a fiscal year, and which will become payable during the next fiscal year, shall be included in the annual appropriation measure for the next year as a fixed charge.

The certificate required by section 5705.41 of the Revised Code as to money in the treasury shall not be required for contracts on which payments are to be made from the earnings of a publicly operated water works or public utility, but in the case of any such contract made without such certification, no payment shall be made on account thereof, and no claim or demand thereon shall be recoverable, except out of such earnings. That certificate also shall not be required if requiring the certificate makes it impossible for a county board of developmental disabilities to pay the nonfederal share of medicaid expenditures that the county board is required by sections 5126.059 and 5126.0510 of the Revised Code to pay.

Notes of Decisions
Cited in 6 cases, 1995–2017 · leading case: City of St. Marys v. Auglaize Cnty. Bd. of Commissioners, 875 N.E.2d 561 (Ohio 2007).
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City of St. Marys v. Auglaize Cnty. Bd. of Commissioners, 875 N.E.2d 561 (Ohio 2007). · cites it 7× “41(D) by R.C. 5705.44. Consequently, we affirm the judgment of the court of appeals in favor of the city.”
E. Liverpool v. Buckeye Water Dist., 2012-Ohio-2821. · cites it 7× “See R.C. 5705.44. The underlying contract dispute between East Liverpool and BWD is now a final judgment that was reviewed and affirmed on appeal, and a garnishment proceeding does not serve to reopen the underlying case to allow new issues to be raised to challenge the judgment.”
City of Toledo v. Corr. Comm'n of Nw. Ohio, 2017-Ohio-9149, 103 N.E.3d 209. · cites it 4× “41(D)(1) did not apply when two political subdivisions contract with each other. {¶ 54} R.C. 5705.41(D)(1) contains two enumerated exceptions; namely, it permits a subdivision to contract without an R.”
Cocca Dev. v. Mahoning Cty. Bd. of Commrs., 2010-Ohio-3166. · cites it 4× “* * *” {¶43} R.C. 5705.44 limits a county’s authority to appropriate funds beyond a fiscal year.”
Empire Gas Corp. v. Westerville Bd. of Educ., 657 N.E.2d 790 (Ohio Ct. App. 10th Dist. 1995). · cites it 7× “R.C. 5705.44 addresses continuing contracts and provides: “When contracts or leases run beyond the termination of the fiscal year in which they are made, the fiscal officer of the taxing authority shall make a certification for the amount required to meet the obligation of such…”
Kennedy v. City of Zanesville, OH, 505 F. Supp. 2d 456 (S.D. Ohio 2007). · cites it 2× “This statute provides: Except as otherwise provided in division (D)(2) of this section and section 5705.44 of the Revised Code, [no subdivision or taxing unit shall] make any contract or give any order involving the expenditure of money unless there is attached thereto a…”
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