SENATORS Amstutz, Randy Gardner, Jacobson, Mumper, Stivers, Harris, Spada, DiDonato, Schuler, Hagan, Robert Gardner, Schuring, Brady, Carnes, Herington, White

To amend sections 301.27, 2913.01, and 5705.41 and to

1

enact section 301.29 of the Revised Code to

2

authorize boards of county commissioners to

3

approve the use of procurement cards for certain

4

work-related purchases, to make changes pertaining

5

to the exemption of county expenditures from the

6

certification of available funds, and to make

7

changes to the County Credit Card Law.

8

BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:

Section 1. That sections 301.27, 2913.01, and 5705.41 be	9
amended and section 301.29 of the Revised Code be enacted to read	10
as follows:	11

Sec. 301.27.  (A) As used in this section:

12

(1) "Credit card" includes a gasoline and telephone credit	13
card and a telephone credit cardcards but excludes any	14
procurement card authorized under section 301.29 of the Revised	15
Code.	16

(2) "Officer" includes an individual who also is an	17
appointing authority.	18

(3) "Gasoline and oil expenses," and "minor motor vehicle	19
repair and maintenance expenses," and "emergency motor vehicle	20
repair expenses" refer to only those expenses incurred for motor	21
vehicles owned or leased by the county.	22

(B)(1) A credit card held by a board of county commissioners	23
or the office of any other county appointing authority shall be	24
used only to pay the following work-related expenses, limited to	25
the following:	26

(1)(a) Food expenses;

27

(2)(b) Transportation expenses;

28

(3)(c) Gasoline and oil expenses;

29

(4) Minor motor(d) Motor vehicle repair and maintenance	30
expenses;	31

(5) Emergency motor vehicle repair expenses;

32

(6)(e) Telephone expenses;

33

(7)(f) Lodging expenses;

34

(8)(g) Internet service provider expenses;

35

(9)(h) In the case of a public children services agency,	36
expenses for purchases for children for whom the agency is	37
providing temporary emergency care pursuant to section 5153.16 of	38
the Revised Code, children in the temporary or permanent custody	39
of the agency, and children in a planned permanent living	40
arrangement.	41

(2) No late charges or finance charges shall be allowed as an	42
allowable expense unless authorized by the board of county	43
commissioners.	44

(C) A county appointing authority may apply to the board of	45
county commissioners for authorization to have an officer or	46
employee of the appointing authority use a credit card held by	47
that appointing authority. The authorization request shall state	48
whether the card is to be issued only in the name of the office of	49
the appointing authority itself or whether the issued card also	50
shall also include the name of a specified officer or employee.	51

(D) The debt incurred as a result of the use of a credit card	52
pursuant to this section shall be paid from moneys appropriated to	53
specific appropriation line items of the appointing authority for	54
work-related expenses listed in division (B)(1) of this section.	55

(E)(1) Except as otherwise provided in division (E)(2) of	56
this section, every officer or employee authorized to use a credit	57
card held by the board or appointing authority shall submit to the	58
board by the first day of each month an estimate of the officer's	59
or employee's work-related expenses listed in division (B)(1) of	60
this section for that month along with the specific appropriation	61
line items from which those expenditures are to be made, unless	62
the board authorizes, by resolution, the officer or employee to	63
submit to the board such an estimate for a period longer than one	64
month. The board may revise the estimate and determine the amount	65
it approves, if any, not to exceed the estimated amount. The board	66
shall certify the amount of its determination to the county	67
auditor along with the necessary information for the auditor to	68
determine the appropriatespecific appropriation line itemitems	69
from which suchthe expenditures are to be made. After receiving	70
certification from the county auditor that the determined sum of	71
money is in the treasury or in the process of collection to the	72
credit of the appropriatespecific appropriation line itemitems	73
for which the credit card is approved for use, and is free from	74
previous and then-outstanding obligations or certifications, the	75
board shall authorize the officer or employee to incur debt for	76
suchthe expenses against the county's credit up to the authorized	77
amount.	78

(2) In lieu of following the procedure set forth in division	79
(E)(1) of this section, a board of county commissioners may adopt	80
a resolution authorizing an officer or employee of an appointing	81
authority to use a county credit card to pay for specific classes	82
of the work-related expenses listed in division (B)(1) of this	83
section, or use a specific credit card for any of those	84
work-related expenses listed in division (B)(1) of this section,	85
without submitting an estimate of those expenses to the board as	86
required by division (E)(1) of this section. Prior to adopting the	87
resolution, the board shall notify the county auditor. The	88
resolution shall specify whether the officer's or employee's	89
exemption extends to the use of a specific credit card, which card	90
shall be identified by its number, or to one or more specific	91
work-related uses from the classes of uses permitted under	92
division (B)(1) of this section. Before any credit card exempted	93
for specific uses may be used to make purchases for uses other	94
than those specific uses listed in the resolution, the procedures	95
outlined in division (E)(1) of this section must be followed or	96
the use shall be considered an unauthorized use. Use of any credit	97
card under division (E)(2) of this section shall be limited to the	98
amount appropriated and encumbered in a specific appropriation	99
line item for the permitted use or uses designated in the	100
authorizing resolution, or, in the case of a resolution that	101
authorizes use of a specific credit card, for each of the	102
permitted uses listed in division (B) of this section, but only to	103
the extent the moneys in such appropriationsthose specific	104
appropriation line items are not otherwise encumberencumbered.	105

(F)(1) Any time a county credit card approved for use for an	106
authorized amount under division (E)(1) of this section is used	107
for more than that authorized amount, the appointing authority may	108
request the board of county commissioners to authorize after the	109
fact the expenditure of any amount charged beyond the originally	110
authorized amount if, upon the board's request, the county auditor	111
certifies that sum of money is in the treasury or in the process	112
of collection to the credit of the appropriate appropriation line	113
item for which the credit card was used, and is free from previous	114
and then-outstanding obligations or certifications. If the card is	115
used for more than the amount originally authorized and if for any	116
reason that amount is not authorized after the fact, then the	117
county treasury shall be reimbursed for any amount spent beyond	118
the originally authorized amount in the following manner:	119

(a) If the card is issued in the name of a specific officer	120
or employee, then that officer or employee is liable in person and	121
upon any official bond the officer or employee has given to the	122
county to reimburse the county treasury for the amount charged to	123
the county beyond the originally authorized amount.	124

(b) If the card wasis issued to the office of the appointing	125
authority, then the appointing authority is liable in person and	126
upon any official bond the appointing authority has given to the	127
county for the amount charged to the county beyond the originally	128
authorized amount.	129

(2) Any time a county credit card authorized for use under	130
division (E)(2) of this section is used for more than the amount	131
appropriated under that division, the appointing authority may	132
request the board of county commissioners to issue a supplemental	133
appropriation or make a transfer to the proper line item account	134
as permitted in section 5705.40 of the Revised Code, to cover the	135
amount charged beyond the originally appropriated amount. If the	136
card is used for more than the amount originally appropriated and	137
if for any reason that amount is not appropriated or transferred	138
as permitted by this section, then the county treasury shall be	139
reimbursed for any amount spent beyond the originally appropriated	140
amount in the following manner:	141

(a) If the card is issued in the name of a specific officer	142
or employee, then that officer or employee is liable in person and	143
upon any official bond the officer or employee has given to the	144
county for reimbursing the county treasury for any amount charged	145
on the card beyond the originally appropriated amount.	146

(b) If the card is issued in the name of the office of the	147
appointing authority, then the appointing authority is liable in	148
person and upon any official bond the appointing authority has	149
given to the county for reimbursement for any amount charged on	150
the card beyond the originally appropriated amount.	151

(3) Whenever any officer or employee who is authorized to use	152
a credit card held by the board or the office of any other county	153
appointing authority suspects the loss, theft, or possibility of	154
unauthorized use of the county credit card the officer or employee	155
is authorized to use, the officer or employee shall so notify the	156
county auditor and either the officer's or employee's appointing	157
authority or the board immediately and in writing.	158

(4) If the county auditor determines there has been a credit	159
card expenditure beyond the appropriated or authorized amount as	160
provided in division (E) of this section, the auditor immediately	161
shall notify the board of county commissioners of this fact. When	162
the board of county commissioners determines, on its own or after	163
notification from the county auditor, that the county treasury	164
should be reimbursed for credit card expenditures beyond the	165
appropriated or authorized amount as provided in divisions (F)(1)	166
and (2) of this section, it shall give written notice to the	167
county auditor and to the officer or employee or appointing	168
authority liable to the treasury as provided in those divisions	169
(F)(1) and (2) of this section. If, within thirty days after	170
issuance of thisthe written notice, the county treasury is not	171
reimbursed for the amount shown on the written notice, the	172
prosecuting attorney of the county shall recover that amount from	173
the officer or employee or appointing authority who is liable	174
under this section by civil action in any court of appropriate	175
jurisdiction.	176

(G) Use of a county credit card for any use other than those	177
permitted under division (B)(1) of this section is a violation of	178
law for the purposes of section 2913.21 of the Revised Code.	179

Sec. 301.29. (A) As used in this section:

180

(1) "Officer" includes an individual who also is an	181
appointing authority.	182

(2) "Procurement card" means a financial transaction device	183
as defined in section 301.28 of the Revised Code and as authorized	184
under this section, but excludes any credit card authorized under	185
section 301.27 of the Revised Code.	186

(B) A procurement card held by a board of county	187
commissioners or the office of any other county appointing	188
authority shall be used only to pay work-related expenses. No late	189
charges or finance charges shall be allowed as an allowable	190
expense unless authorized by the board of county commissioners.	191

(C)(1) In any county that chooses to use procurement cards,	192
the board of county commissioners shall, by resolution, adopt a	193
policy with the advice of the county auditor, for the county's use	194
of those cards. The resolution shall include provisions that limit	195
the use of a procurement card to payment for one or more specific	196
work-related or specific classes of work-related expenses, and	197
limit procurement card transactions to a specific number of	198
transactions per day, month, quarter, or other specified period as	199
authorized in division (F)(2) of this section, by supplier or	200
work-related expense. In addition, the resolution shall limit a	201
procurement card to daily and monthly spending limits.	202

The resolution also shall contain a list of administrative	203
controls that the board determines, after consulting with the	204
county auditor, will be sufficient for use of a procurement card.	205
Those administrative controls shall include at a minimum the	206
following:	207

(a) An aggregate amount that may be incurred through use of	208
each card within a day, week, or month;	209

(b) Classes of permissible goods and services that may be	210
purchased with a procurement card;	211

(c) In case a procurement card is misused, a procedure for	212
revocation of the card.	213

(2) The county auditor shall develop internal accounting	214
controls in consultation with the auditor of state for the	215
implementation of this section.	216

(3) If a board of county commissioners adopts a policy under	217
division (C)(1) of this section, it shall advertise a request for	218
proposals from issuers of procurement cards in a newspaper of	219
general circulation within the county at least once a week for two	220
consecutive weeks. The advertisement shall specify the purpose of	221
the request, the type of procurement card or cards sought, and the	222
date by which proposals must be received. That date shall not be	223
less than ten days after the last day of the second week in which	224
the request is advertised.	225

The board also may post the advertisement by electronic	226
means, including posting the advertisement on the county's	227
internet site on the world wide web. If the advertisement is	228
posted on the county web site, the board may eliminate the second	229
newspaper publication otherwise required by this division if the	230
first notice published in a newspaper of general circulation meets	231
all of the following:	232

(a) It is published at least two weeks before the date	233
required for the receipt of the proposals.	234

(b) It includes a statement that the notice is posted on the	235
county's internet site on the world wide web.	236

(c) It includes the county's internet address on the world	237
wide web.	238

(d) It provides instruction for accessing the advertisement	239
on the county web site.	240

The board shall determine upon the advice of the county	241
auditor and county treasurer whether to contract with any one or	242
more issuers that submit a timely proposal. Before entering into a	243
contract, the board shall adopt a resolution stating the	244
contract's intent and guidelines consistent with divisions (C)(1)	245
and (2) of this section for the use of each procurement card.	246

(D) A county appointing authority may apply to the board of	247
county commissioners for authorization to have an officer or	248
employee of the appointing authority use a procurement card held	249
by that appointing authority. The authorization request shall	250
state whether the card is to be issued only in the name of the	251
office of the appointing authority or whether the issued card also	252
shall include the name of a specified officer or employee.	253

(E) The debt incurred as a result of the use of a procurement	254
card under this section shall be paid from moneys appropriated to	255
specific appropriation line items of the appointing authority.	256

(F)(1) Except as otherwise provided in division (F)(2) of	257
this section, every officer or employee authorized to use a	258
procurement card held by the board or appointing authority shall	259
submit to the board by the first day of each month an estimate of	260
the officer's or employee's work-related expenses for that month,	261
unless the board authorizes, by resolution, the officer or	262
employee to submit to the board such an estimate for a period	263
longer than one month. The board may revise the estimate and	264
determine the amount it approves, if any, not to exceed the	265
estimated amount. The board shall certify the amount of its	266
determination to the county auditor along with the specific	267
appropriation line items from which the expenditures are to be	268
made. After receiving certification pursuant to division (D) of	269
section 5705.41 of the Revised Code that the specific	270
appropriation line item for which the procurement card is approved	271
for use is free from previous and then-outstanding obligations or	272
certifications, the board shall authorize the officer or employee	273
to incur debt for the expenses against the county's credit up to	274
the authorized amount.	275

(2) In lieu of following the procedure set forth in division	276
(F)(1) of this section, a board of county commissioners may adopt	277
a resolution authorizing an officer or employee of an appointing	278
authority to use a county procurement card to pay for specific	279
classes of work-related expenses, or to use a specific procurement	280
card for any work-related expenses, without submitting an estimate	281
of those expenses to the board as required by division (F)(1) of	282
this section. Prior to adopting the resolution, the board shall	283
notify the county auditor. The resolution shall specify whether	284
the officer's or employee's exemption extends to the use of a	285
specific procurement card, which card shall be identified by its	286
number, or to one or more specific work-related uses. Before any	287
procurement card issued for specific uses may be used to make	288
purchases for uses other than those specific uses listed in the	289
resolution, the procedures outlined in division (F)(1) of this	290
section must be followed or the use shall be considered an	291
unauthorized use. Use of any procurement card under division	292
(F)(2) of this section shall be limited to the amount appropriated	293
and encumbered in a specific appropriation line item for the	294
permitted use or uses designated in the authorizing resolution,	295
or, in the case of a resolution that authorizes use of a specific	296
procurement card, for any work-related expense, but only to the	297
extent the moneys in those specific appropriation line items are	298
not otherwise encumbered.	299

(3) A procurement card shall not be used in any manner that	300
circumvents the competitive bidding requirements of section 307.86	301
of the Revised Code.	302

(G)(1) Any time a county procurement card approved for use	303
for an authorized amount under division (F)(1) of this section is	304
used for more than that authorized amount, the appointing	305
authority may request the board of county commissioners to	306
authorize after the fact the expenditure of any amount charged	307
beyond the originally authorized amount if, upon the board's	308
request, the county auditor certifies that sum of money is in the	309
treasury or in the process of collection to the credit of the	310
appropriate appropriation line item for which the procurement card	311
was used, and is free from previous and then-outstanding	312
obligations or certifications. If the card is used for more than	313
the amount originally authorized and if for any reason that amount	314
is not authorized after the fact, the county treasury shall be	315
reimbursed for any amount spent beyond the originally authorized	316
amount in the following manner:	317

(a) If the card is issued in the name of a specific officer	318
or employee, the officer or employee is liable in person and upon	319
any official bond the officer or employee has given to the county	320
to reimburse the county treasury for the amount charged to the	321
county beyond the originally authorized amount.	322

(b) If the card is issued to the office of the appointing	323
authority, the appointing authority is liable in person and upon	324
any official bond the appointing authority has given to the county	325
for the amount charged to the county beyond the originally	326
authorized amount.	327

(2) Any time a county procurement card authorized for use	328
under division (F)(2) of this section is used for more than the	329
amount appropriated under that division, the county treasury shall	330
be reimbursed for any amount spent beyond the originally	331
appropriated amount in the following manner:	332

(a) If the card is issued in the name of a specific officer	333
or employee, the officer or employee is liable in person and upon	334
any official bond the officer or employee has given to the county	335
for reimbursing the county treasury for any amount charged on the	336
card beyond the originally appropriated amount.	337

(b) If the card is issued in the name of the office of the	338
appointing authority, the appointing authority is liable in person	339
and upon any official bond the appointing authority has given to	340
the county for reimbursement for any amount charged on the card	341
beyond the originally appropriated amount.	342

(3) Whenever any officer or employee who is authorized to use	343
a procurement card held by the board or the office of any other	344
county appointing authority suspects the loss, theft, or	345
possibility of unauthorized or unlawful use of the card, the	346
officer or employee shall notify the county auditor and the	347
officer's or employee's appointing authority or the board	348
immediately and in writing.	349

(4) If the county auditor determines there has been a	350
procurement card expenditure beyond the appropriated or authorized	351
amount as provided in division (F) of this section, or for an	352
unlawful purpose, the auditor immediately shall notify the board	353
of county commissioners. When the board determines, on its own or	354
after notification from the county auditor, that the county	355
treasury should be reimbursed for procurement card expenditures	356
beyond the appropriated or authorized amount as provided in	357
divisions (G)(1) and (2) of this section, it shall give written	358
notice to the county auditor and to the officer or employee or	359
appointing authority liable to the treasury as provided in those	360
divisions. If, within thirty days after issuance of this written	361
notice, the county treasury is not reimbursed for the amount shown	362
on the written notice, the prosecuting attorney of the county	363
shall recover that amount from the officer or employee or	364
appointing authority who is liable under this section by civil	365
action in any court of appropriate jurisdiction.	366

(H) Use of a county procurement card for any use other than	367
those permitted under division (B) of this section is a violation	368
of law for the purposes of section 2913.21 of the Revised Code.	369

Sec. 2913.01.  As used in this chapter, unless the context	370
requires that a term be given a different meaning:	371

(A) "Deception" means knowingly deceiving another or causing	372
another to be deceived by any false or misleading representation,	373
by withholding information, by preventing another from acquiring	374
information, or by any other conduct, act, or omission that	375
creates, confirms, or perpetuates a false impression in another,	376
including a false impression as to law, value, state of mind, or	377
other objective or subjective fact.	378

(B) "Defraud" means to knowingly obtain, by deception, some	379
benefit for oneself or another, or to knowingly cause, by	380
deception, some detriment to another.	381

(C) "Deprive" means to do any of the following:

382

(1) Withhold property of another permanently, or for a period	383
that appropriates a substantial portion of its value or use, or	384
with purpose to restore it only upon payment of a reward or other	385
consideration;	386

(2) Dispose of property so as to make it unlikely that the	387
owner will recover it;	388

(3) Accept, use, or appropriate money, property, or services,	389
with purpose not to give proper consideration in return for the	390
money, property, or services, and without reasonable justification	391
or excuse for not giving proper consideration.	392

(D) "Owner" means, unless the context requires a different	393
meaning, any person, other than the actor, who is the owner of,	394
who has possession or control of, or who has any license or	395
interest in property or services, even though the ownership,	396
possession, control, license, or interest is unlawful.	397

(E) "Services" include labor, personal services, professional	398
services, public utility services, common carrier services, and	399
food, drink, transportation, entertainment, and cable television	400
services and, for purposes of section 2913.04 of the Revised Code,	401
include cable services as defined in that section.	402

(F) "Writing" means any computer software, document, letter,	403
memorandum, note, paper, plate, data, film, or other thing having	404
in or upon it any written, typewritten, or printed matter, and any	405
token, stamp, seal, credit card, badge, trademark, label, or other	406
symbol of value, right, privilege, license, or identification.	407

(G) "Forge" means to fabricate or create, in whole or in part	408
and by any means, any spurious writing, or to make, execute,	409
alter, complete, reproduce, or otherwise purport to authenticate	410
any writing, when the writing in fact is not authenticated by that	411
conduct.	412

(H) "Utter" means to issue, publish, transfer, use, put or	413
send into circulation, deliver, or display.	414

(I) "Coin machine" means any mechanical or electronic device	415
designed to do both of the following:	416

(1) Receive a coin, bill, or token made for that purpose;

417

(2) In return for the insertion or deposit of a coin, bill,	418
or token, automatically dispense property, provide a service, or	419
grant a license.	420

(J) "Slug" means an object that, by virtue of its size,	421
shape, composition, or other quality, is capable of being inserted	422
or deposited in a coin machine as an improper substitute for a	423
genuine coin, bill, or token made for that purpose.	424

(K) "Theft offense" means any of the following:

425

(1) A violation of section 2911.01, 2911.02, 2911.11,	426
2911.12, 2911.13, 2911.31, 2911.32, 2913.02, 2913.03, 2913.04,	427
2913.041, 2913.05, 2913.06, 2913.11, 2913.21, 2913.31, 2913.32,	428
2913.33, 2913.34, 2913.40, 2913.42, 2913.43, 2913.44, 2913.45,	429
2913.47, former section 2913.47 or 2913.48, or section 2913.51,	430
2915.05, or 2921.41 of the Revised Code;	431

(2) A violation of an existing or former municipal ordinance	432
or law of this or any other state, or of the United States,	433
substantially equivalent to any section listed in division (K)(1)	434
of this section or a violation of section 2913.41, 2913.81, or	435
2915.06 of the Revised Code as it existed prior to July 1, 1996;	436

(3) An offense under an existing or former municipal	437
ordinance or law of this or any other state, or of the United	438
States, involving robbery, burglary, breaking and entering, theft,	439
embezzlement, wrongful conversion, forgery, counterfeiting,	440
deceit, or fraud;	441

(4) A conspiracy or attempt to commit, or complicity in	442
committing, any offense under division (K)(1), (2), or (3) of this	443
section.	444

(L) "Computer services" includes, but is not limited to, the	445
use of a computer system, computer network, computer program, data	446
that is prepared for computer use, or data that is contained	447
within a computer system or computer network.	448

(M) "Computer" means an electronic device that performs	449
logical, arithmetic, and memory functions by the manipulation of	450
electronic or magnetic impulses. "Computer" includes, but is not	451
limited to, all input, output, processing, storage, computer	452
program, or communication facilities that are connected, or	453
related, in a computer system or network to an electronic device	454
of that nature.	455

(N) "Computer system" means a computer and related devices,	456
whether connected or unconnected, including, but not limited to,	457
data input, output, and storage devices, data communications	458
links, and computer programs and data that make the system capable	459
of performing specified special purpose data processing tasks.	460

(O) "Computer network" means a set of related and remotely	461
connected computers and communication facilities that includes	462
more than one computer system that has the capability to transmit	463
among the connected computers and communication facilities through	464
the use of computer facilities.	465

(P) "Computer program" means an ordered set of data	466
representing coded instructions or statements that, when executed	467
by a computer, cause the computer to process data.	468

(Q) "Computer software" means computer programs, procedures,	469
and other documentation associated with the operation of a	470
computer system.	471

(R) "Data" means a representation of information, knowledge,	472
facts, concepts, or instructions that are being or have been	473
prepared in a formalized manner and that are intended for use in a	474
computer, computer system, or computer network. For purposes of	475
section 2913.47 of the Revised Code, "data" has the additional	476
meaning set forth in division (A) of that section.	477

(S) "Cable television service" means any services provided by	478
or through the facilities of any cable television system or other	479
similar closed circuit coaxial cable communications system, or any	480
microwave or similar transmission service used in connection with	481
any cable television system or other similar closed circuit	482
coaxial cable communications system.	483

(T) "Gain access" means to approach, instruct, communicate	484
with, store data in, retrieve data from, or otherwise make use of	485
any resources of a computer, computer system, or computer network,	486
or any cable service or cable system both as defined in section	487
2913.04 of the Revised Code.	488

(U) "Credit card" includes, but is not limited to, a card,	489
code, device, or other means of access to a customer's account for	490
the purpose of obtaining money, property, labor, or services on	491
credit, or for initiating an electronic fund transfer at a	492
point-of-sale terminal, an automated teller machine, or a cash	493
dispensing machine. It also includes a county procurement card	494
issued under section 301.29 of the Revised Code.	495

(V) "Electronic fund transfer" has the same meaning as in 92	496
Stat. 3728, 15 U.S.C.A. 1693a, as amended.	497

(W) "Rented property" means personal property in which the	498
right of possession and use of the property is for a short and	499
possibly indeterminate term in return for consideration; the	500
rentee generally controls the duration of possession of the	501
property, within any applicable minimum or maximum term; and the	502
amount of consideration generally is determined by the duration of	503
possession of the property.	504

(X) "Telecommunication" means the origination, emission,	505
dissemination, transmission, or reception of data, images,	506
signals, sounds, or other intelligence or equivalence of	507
intelligence of any nature over any communications system by any	508
method, including, but not limited to, a fiber optic, electronic,	509
magnetic, optical, digital, or analog method.	510

(Y) "Telecommunications device" means any instrument,	511
equipment, machine, or other device that facilitates	512
telecommunication, including, but not limited to, a computer,	513
computer network, computer chip, computer circuit, scanner,	514
telephone, cellular telephone, pager, personal communications	515
device, transponder, receiver, radio, modem, or device that	516
enables the use of a modem.	517

(Z) "Telecommunications service" means the providing,	518
allowing, facilitating, or generating of any form of	519
telecommunication through the use of a telecommunications device	520
over a telecommunications system.	521

(AA) "Counterfeit telecommunications device" means a	522
telecommunications device that, alone or with another	523
telecommunications device, has been altered, constructed,	524
manufactured, or programmed to acquire, intercept, receive, or	525
otherwise facilitate the use of a telecommunications service or	526
information service without the authority or consent of the	527
provider of the telecommunications service or information service.	528
"Counterfeit telecommunications device" includes, but is not	529
limited to, a clone telephone, clone microchip, tumbler telephone,	530
or tumbler microchip; a wireless scanning device capable of	531
acquiring, intercepting, receiving, or otherwise facilitating the	532
use of telecommunications service or information service without	533
immediate detection; or a device, equipment, hardware, or software	534
designed for, or capable of, altering or changing the electronic	535
serial number in a wireless telephone.	536

(BB)(1) "Information service" means, subject to division	537
(BB)(2) of this section, the offering of a capability for	538
generating, acquiring, storing, transforming, processing,	539
retrieving, utilizing, or making available information via	540
telecommunications, including, but not limited to, electronic	541
publishing.	542

(2) "Information service" does not include any use of a	543
capability of a type described in division (BB)(1) of this section	544
for the management, control, or operation of a telecommunications	545
system or the management of a telecommunications service.	546

(CC) "Elderly person" means a person who is sixty-five years	547
of age or older.	548

(DD) "Disabled adult" means a person who is eighteen years of	549
age or older and has some impairment of body or mind that makes	550
the person unfit to work at any substantially remunerative	551
employment that the person otherwise would be able to perform and	552
that will, with reasonable probability, continue for a period of	553
at least twelve months without any present indication of recovery	554
from the impairment, or who is eighteen years of age or older and	555
has been certified as permanently and totally disabled by an	556
agency of this state or the United States that has the function of	557
so classifying persons.	558

(EE) "Firearm" and "dangerous ordnance" have the same	559
meanings as in section 2923.11 of the Revised Code.	560

(FF) "Motor vehicle" has the same meaning as in section	561
4501.01 of the Revised Code.	562

(GG) "Dangerous drug" has the same meaning as in section	563
4729.01 of the Revised Code.	564

(HH) "Drug abuse offense" has the same meaning as in section	565
2925.01 of the Revised Code.	566

Sec. 5705.41.  No subdivision or taxing unit shall:

567

(A) Make any appropriation of money except as provided in	568
Chapter 5705. of the Revised Code; provided, that the	569
authorization of a bond issue shall be deemed to be an	570
appropriation of the proceeds of the bond issue for the purpose	571
for which such bonds were issued, but no expenditure shall be made	572
from any bond fund until first authorized by the taxing authority;	573

(B) Make any expenditure of money unless it has been	574
appropriated as provided in such chapter;	575

(C) Make any expenditure of money except by a proper warrant	576
drawn against an appropriate fund;	577

(D)(1) Except as otherwise provided in division (D)(2) of	578
this section and section 5705.44 of the Revised Code, make any	579
contract or give any order involving the expenditure of money	580
unless there is attached thereto a certificate of the fiscal	581
officer of the subdivision that the amount required to meet the	582
obligation or, in the case of a continuing contract to be	583
performed in whole or in part in an ensuing fiscal year, the	584
amount required to meet the obligation in the fiscal year in which	585
the contract is made, has been lawfully appropriated for such	586
purpose and is in the treasury or in process of collection to the	587
credit of an appropriate fund free from any previous encumbrances.	588
This certificate need be signed only by the subdivision's fiscal	589
officer. Every such contract made without such a certificate shall	590
be void, and no warrant shall be issued in payment of any amount	591
due thereon. If no certificate is furnished as required, upon	592
receipt by the taxing authority of the subdivision or taxing unit	593
of a certificate of the fiscal officer stating that there was at	594
the time of the making of such contract or order and at the time	595
of the execution of such certificate a sufficient sum appropriated	596
for the purpose of such contract and in the treasury or in process	597
of collection to the credit of an appropriate fund free from any	598
previous encumbrances, such taxing authority may authorize the	599
drawing of a warrant in payment of amounts due upon such contract,	600
but such resolution or ordinance shall be passed within thirty	601
days after the taxing authority receives such certificate;	602
provided that, if the amount involved is less than one hundred	603
dollars in the case of counties or three thousand dollars in the	604
case of all other subdivisions or taxing units, the fiscal officer	605
may authorize it to be paid without such affirmation of the taxing	606
authority of the subdivision or taxing unit, if such expenditure	607
is otherwise valid.	608

(2) Annually, the board of county commissioners may adopt a	609
resolution exempting for the current fiscal year county purchases	610
of seven hundred fiftyone thousand dollars or less from the	611
requirement of division (D)(1) of this section that a certificate	612
be attached to any contract or order involving the expenditure of	613
money. The resolution shall state the dollar amount that is	614
exempted from the certificate requirement and whether the	615
exemption applies to all purchases, to one or more specific	616
classes of purchases, or to the purchase of one or more specific	617
items. Prior to the adoption of the resolution, the board shall	618
give written notice to the county auditor that it intends to adopt	619
the resolution. The notice shall state the dollar amount that is	620
proposed to be exempted and whether the exemption would apply to	621
all purchases, to one or more specific classes of purchases, or to	622
the purchase of one or more specific items. The county auditor may	623
review and comment on the proposal, and shall send any comments to	624
the board within fifteen days after receiving the notice. The	625
board shall wait at least fifteen days after giving the notice to	626
the auditor before adopting the resolution. A person authorized to	627
make a county purchase in a county that has adopted such a	628
resolution shall prepare and file with the county auditor, within	629
three business days after incurring an obligation not requiring a	630
certificate, or within any other period of time the board of	631
county commissioners specifies in the resolution, a written or	632
electronically transferred document specifying the purpose and	633
amount of the expenditure, the date of the purchase, the name of	634
the vendor, the specific appropriation line items from which the	635
expenditures are to be made, and suchany additional information	636
as the auditor of state may prescribe.	637

(3) Upon certification by the auditor or other chief fiscal	638
officer that a certain sum of money, not in excess of five	639
thousand dollars, has been lawfully appropriated, authorized, or	640
directed for a certain purpose and is in the treasury or in the	641
process of collection to the credit of a specific line-item	642
appropriation account in a certain fund free from previous and	643
then outstanding obligations or certifications, then for such	644
purpose and from such line-item appropriation account in such	645
fund, over a period not exceeding three months and not extending	646
beyond the end of the fiscal year, expenditures may be made,	647
orders for payment issued, and contracts or obligations calling	648
for or requiring the payment of money made and assumed; provided,	649
that the aggregate sum of money included in and called for by such	650
expenditures, orders, contracts, and obligations shall not exceed	651
the sum so certified. Such a certification need be signed only by	652
the fiscal officer of the subdivision or the taxing district and	653
may, but need not, be limited to a specific vendor. An itemized	654
statement of obligations incurred and expenditures made under such	655
certificate shall be rendered to the auditor or other chief fiscal	656
officer before another such certificate may be issued, and not	657
more than one such certificate shall be outstanding at a time.	658

In addition to providing the certification for expenditures	659
of five thousand dollars or less as provided in this division, a	660
subdivision also may make expenditures, issue orders for payment,	661
and make contracts or obligations calling for or requiring the	662
payment of money made and assumed for specified permitted purposes	663
from a specific line-item appropriation account in a specified	664
fund for a sum of money upon the certification by the fiscal	665
officer of the subdivision that this sum of money has been	666
lawfully appropriated, authorized, or directed for a permitted	667
purpose and is in the treasury or in the process of collection to	668
the credit of the specific line-item appropriation account in the	669
specified fund free from previous and then-outstanding obligations	670
or certifications; provided that the aggregate sum of money	671
included in and called for by the expenditures, orders, and	672
obligations shall not exceed the certified sum. The purposes for	673
which a subdivision may lawfully appropriate, authorize, or issue	674
such a certificate are the services of an accountant, architect,	675
attorney at law, physician, professional engineer, construction	676
project manager, consultant, surveyor, or appraiser by or on	677
behalf of the subdivision or contracting authority; fuel oil,	678
gasoline, food items, roadway materials, and utilities; and any	679
purchases exempt from competitive bidding under section 125.04 of	680
the Revised Code and any other specific expenditure that is a	681
recurring and reasonably predictable operating expense. Such a	682
certification shall not extend beyond the end of the fiscal year	683
or, in the case of a board of county commissioners that has	684
established a quarterly spending plan under section 5705.392 of	685
the Revised Code, beyond the quarter to which the plan applies.	686
Such a certificate shall be signed by the fiscal officer and may,	687
but need not, be limited to a specific vendor. An itemized	688
statement of obligations incurred and expenditures made under such	689
a certificate shall be rendered to the fiscal officer for each	690
certificate issued. More than one such certificate may be	691
outstanding at any time.	692

In any case in which a contract is entered into upon a per	693
unit basis, the head of the department, board, or commission for	694
the benefit of which the contract is made shall make an estimate	695
of the total amount to become due upon such contract, which	696
estimate shall be certified in writing to the fiscal officer of	697
the subdivision. Such a contract may be entered into if the	698
appropriation covers such estimate, or so much thereof as may be	699
due during the current year. In such a case the certificate of the	700
fiscal officer based upon the estimate shall be a sufficient	701
compliance with the law requiring a certificate.	702

Any certificate of the fiscal officer attached to a contract	703
shall be binding upon the political subdivision as to the facts	704
set forth therein. Upon request of any person receiving an order	705
or entering into a contract with any political subdivision, the	706
certificate of the fiscal officer shall be attached to such order	707
or contract. "Contract" as used in this section excludes current	708
payrolls of regular employees and officers.	709

(E) Taxes and other revenue in process of collection, or the	710
proceeds to be derived from authorized bonds, notes, or	711
certificates of indebtedness sold and in process of delivery,	712
shall for the purpose of this section be deemed in the treasury or	713
in process of collection and in the appropriate fund. This section	714
applies neither to the investment of sinking funds by the trustees	715
of such funds, nor to investments made under sections 731.56 to	716
731.59 of the Revised Code.	717

No district authority shall, in transacting its own affairs,	718
do any of the things prohibited to a subdivision by this section,	719
but the appropriation referred to shall become the appropriation	720
by the district authority, and the fiscal officer referred to	721
shall mean the fiscal officer of the district authority.	722

Section 2. That existing sections 301.27, 2913.01, and	723
5705.41 of the Revised Code are hereby repealed.	724