(D)(1) Except as otherwise provided in division (D)(2) of | 19 |
this section, make any contract or give any order involving the | 20 |
expenditure of money unless there is attached thereto a | 21 |
certificate of the fiscal officer of the subdivision that the | 22 |
amount required to meet the obligation or, in the case of a | 23 |
continuing contract to be performed in whole or in part in an | 24 |
ensuing fiscal year, the amount required to meet the obligation
in | 25 |
the fiscal year in which the contract is made, has been
lawfully | 26 |
appropriated for such purpose and is in the treasury or
in process | 27 |
of collection to the credit of an appropriate fund
free from any | 28 |
previous encumbrances. This certificate need be
signed only by | 29 |
the subdivision's fiscal officer. Every such
contract made | 30 |
without such a certificate shall be void, and no
warrant shall be | 31 |
issued in payment of any amount due thereon. If
no certificate is | 32 |
furnished as required, upon receipt by the
taxing authority of the | 33 |
subdivision or taxing unit of a
certificate of the fiscal officer | 34 |
stating that there was at the
time of the making of such contract | 35 |
or order and at the time of
the execution of such certificate a | 36 |
sufficient sum appropriated
for the purpose of such contract and | 37 |
in the treasury or in
process of collection to the credit of an | 38 |
appropriate fund free
from any previous encumbrances, such taxing | 39 |
authority may
authorize the drawing of a warrant in payment of | 40 |
amounts due upon
such contract, but such resolution or ordinance | 41 |
shall be passed
within thirty days
from the receipt of
after the | 42 |
taxing authority receives such
certificate; provided
that, if the | 43 |
amount involved is less than
one hundred dollars in
the case of | 44 |
counties or one thousand
dollars in the case of all
other | 45 |
subdivisions or taxing units, the
fiscal officer may
authorize it | 46 |
to be paid without such
affirmation of the taxing
authority of the | 47 |
subdivision or taxing
unit, if such expenditure
is otherwise | 48 |
valid. | 49 |
(2) Annually, the board of county commissioners may adopt
a | 50 |
resolution exempting for the current fiscal year county
purchases | 51 |
of seven hundred fifty dollars or less from the
requirement of | 52 |
division (D)(1) of this section that a certificate
be attached to | 53 |
any contract or order involving the expenditure of
money. The | 54 |
resolution shall state the dollar amount that is
exempted from the | 55 |
certificate requirement and whether the
exemption applies to all | 56 |
purchases, to one or more specific
classes of purchases, or to the | 57 |
purchase of one or more specific
items. Prior to the adoption of | 58 |
the resolution, the board shall
give written notice to the county | 59 |
auditor that it intends to
adopt the resolution. The notice shall | 60 |
state the dollar amount
that is proposed to be exempted and | 61 |
whether the exemption would
apply to all purchases, to one or more | 62 |
specific classes of
purchases, or to the purchase of one or more | 63 |
specific items. The
county auditor may review and comment on the | 64 |
proposal, and shall
send any comments to the board within fifteen | 65 |
days after
receiving the notice. The board shall wait at least | 66 |
fifteen days
after giving the notice to the auditor before | 67 |
adopting the
resolution. A person authorized to make a county | 68 |
purchase in a
county that has adopted such a resolution shall | 69 |
prepare and file
with the county auditor, within three business | 70 |
days after
incurring an obligation not requiring a certificate, a | 71 |
written
document specifying the purpose and amount of the | 72 |
expenditure,
the date of the purchase, the name of the vendor, and | 73 |
such
additional information as the auditor of state may prescribe. | 74 |
(3) Upon certification by the auditor or other chief
fiscal | 75 |
officer that a certain sum of money, not in excess of five | 76 |
thousand dollars, has been lawfully appropriated, authorized, or | 77 |
directed for a certain purpose and is in the treasury or in the | 78 |
process of collection to the credit of a specific line-item | 79 |
appropriation account in a certain fund free from previous and | 80 |
then outstanding obligations or certifications, then for such | 81 |
purpose and from such line-item appropriation account in such | 82 |
fund, over a period not exceeding three months and not extending | 83 |
beyond the end of the fiscal year, expenditures may be made, | 84 |
orders for payment issued, and contracts or obligations calling | 85 |
for or requiring the payment of money made and assumed; provided, | 86 |
that the aggregate sum of money included in and called for by
such | 87 |
expenditures, orders, contracts, and obligations shall not
exceed | 88 |
the sum so certified. Such a certification need be signed
only by | 89 |
the fiscal officer of the subdivision or the taxing
district and | 90 |
may, but need not, be limited to a specific vendor.
An itemized | 91 |
statement of obligations incurred and expenditures
made under such | 92 |
certificate shall be rendered to the auditor or
other chief fiscal | 93 |
officer before another such certificate may be
issued, and not | 94 |
more than one such certificate shall be
outstanding at a time. | 95 |
In addition to providing the certification for expenditures | 96 |
of five thousand dollars or less as provided in this division, a | 97 |
subdivision also may make expenditures, issue orders for
payment, | 98 |
and
make contracts or obligations calling for or requiring the | 99 |
payment of money made and assumed for specified permitted
purposes | 100 |
from a specific line-item appropriation account in a
specified | 101 |
fund for a sum of money
exceeding five thousand dollars
upon the | 102 |
certification by the fiscal officer of the
subdivision that this | 103 |
sum of
money has been lawfully appropriated, authorized, or | 104 |
directed for
a permitted purpose and is in the treasury or in the | 105 |
process of
collection to the credit of the specific line-item | 106 |
appropriation
account in the specified fund free from previous and | 107 |
then-outstanding obligations or certifications; provided that the | 108 |
aggregate sum of money included in and called for by the | 109 |
expenditures, orders, and obligations shall not exceed the | 110 |
certified sum. The purposes for which a subdivision may
lawfully | 111 |
appropriate, authorize, or issue such a certificate are the | 112 |
services of an accountant, architect, attorney at law, physician, | 113 |
professional engineer, construction project manager, consultant, | 114 |
surveyor, or appraiser by or on behalf of the subdivision or | 115 |
contracting authority; fuel oil, gasoline, food items, roadway | 116 |
materials, and utilities; and any purchases exempt from | 117 |
competitive bidding under section 125.04 of the Revised Code and | 118 |
any other specific expenditure that is a recurring and reasonably | 119 |
predictable operating expense. Such a certification shall not | 120 |
extend beyond the end of the fiscal year or, in the case of
a | 121 |
board of
county commissioners that has established a quarterly | 122 |
spending plan
under section 5705.392 of the Revised Code, beyond | 123 |
the quarter to
which the plan applies. Such a certificate shall | 124 |
be signed by
the fiscal officer and may, but need not, be
limited | 125 |
to a
specific vendor. An itemized statement of obligations | 126 |
incurred
and expenditures made under such a certificate shall be | 127 |
rendered
to the fiscal officer for each certificate
issued. More | 128 |
than one
such certificate may be outstanding at any time. | 129 |
In any case in which a contract is entered into upon a per | 130 |
unit basis, the head of the department, board, or commission for | 131 |
the benefit of which the contract is made shall make an estimate | 132 |
of the total amount to become due upon such contract, which | 133 |
estimate shall be certified in writing to the fiscal officer of | 134 |
the subdivision. Such a contract may be entered into if the | 135 |
appropriation covers such estimate, or so much thereof as may be | 136 |
due during the current year. In such a case the certificate of | 137 |
the fiscal officer based upon the estimate shall be a sufficient | 138 |
compliance with the law requiring a certificate. | 139 |
Taxes and other revenue in process of collection, or the | 147 |
proceeds to be derived from authorized bonds, notes, or | 148 |
certificates of indebtedness sold and in process of delivery, | 149 |
shall for the purpose of this section be deemed in the treasury
or | 150 |
in process of collection and in the appropriate fund. This | 151 |
section applies neither to the investment of sinking funds by the | 152 |
trustees of such funds, nor to investments made under sections | 153 |
731.56 to 731.59 of the Revised Code. | 154 |