Ohio Administrative Code 126 — Office of Budget and Management

Chapter 126-1 General Provisions

Ohio Adm.Code 126-1-02 Rates and requirements for reimbursement of travel expenses of state agents.

(A) Definitions

(1) "State agency" means every organized body, office, or agency established by the laws of the state for the exercise of any function of state government which uses money that has been appropriated to it directly, but does not include the general assembly, supreme court, court of appeals, court of claims, any agency of these, or any state university or college as defined in division (A)(1) of section 3345.12 of the Revised Code.

(2) "State agent" means any officer, member, or employee of a state agency whose compensation is paid, in whole or in part, from state funds but does not include any volunteer serving without compensation:

(3) "Travel at state expense" means travel expenses which are paid from moneys appropriated directly to a state agency by the general assembly, but does not include travel by a state agent where expenses are paid pursuant to rule 102-3-08 of the Administrative Code.

(4) "Conference" means a prearranged gathering with a formal agenda, for consultation or exchange of information or discussion that benefits the state, such as seminars, trainings, meetings, and other professional events.

(5) "Paid travel status" means the designation given to a state agent who is traveling on behalf of the state and is in an active pay status.

(6) "Ride-sharing service" means a transportation service where passengers use an online platform to request transportation from drivers using their personal vehicle for a fee.

(7) "Short-term rental" means a property that is temporarily leased for lodging in exchange for compensation through an online platform.

(8) "Commercial transportation" means taxi cabs, ride-sharing services, automobile rentals, airfare, ferries, subways, bus, trains, and other similar commercial transportation providers.

(B) Authority for travel and reimbursement

Authority for travel

All state agents traveling at state expense or on paid travel status must be approved prior to travel by the head of a state agency or their designee. Travel may be approved only for official state business. State agents must, incur only expenses for the official business of the state. The head of a state agency or their designee shall determine the appropriate mode of transportation.

(C) Travel expenses

At the agency's discretion, a state agency may make direct payment to a supplier who provides travel services for the state agent, in lieu of reimbursing the state agent for travel expenses. A direct payment shall comply with the applicable rates and requirements specified in this rule. Alternatively, subject to this rule, the state agency may choose to reimburse the state agent for travel expenses incurred. Travel expenses which a state agent may request reimbursement or direct payment by an agency under this rule include only the following, subject to the approval of the director of the office of budget and management or their designee:

(1) Automobile expenses

(a) Incurred service expenses necessary to the efficient and safe operation of a state-owned or leased vehicle when a state agent or other party has been properly approved by a state agency and endorsed onto insurance coverage through the department of administrative services.

(b) Pursuant to this paragraph, mileage expenses incurred on state business when traveling by privately owned automobile, not including ride-sharing services, when the automobile owner has been so approved and is insured under a policy of liability insurance complying with the requirements of section 4509.51 of the Revised Code. Such reimbursement shall not exceed the rates described in this rule and shall only be made to one state agent.

(i) Mileage reimbursement for state business is authorized at a rate up to the internal revenue service's business standard mileage rate, within the discretion of the director of the office of budget and management. The reimbursement rate shall not be lower than forty-five cents per mile unless the internal revenue service's rate falls below that threshold, in which case the director may reduce the rate. The director of the office of budget and management shall review the rate at least annually. State agents shall not reimbursed for mileage between their residence and assigned work location. If traveling to a location other than their assigned work location, reimbursement is limited to the distance from the residence to the alternate location, minus their normal commute distance.

(ii) This paragraph does not apply to a collective bargaining agreement that supersedes the amount contemplated in this rule.

(c) Automobile rental only if automobile rental has been approved and is more economical than any other mode of transportation or if the state agent's destination is not easily accessible by any other mode of transportation. The state agent must purchase liability insurance and loss damage waiver for accidents arising out of the operation or use of the automobile and include that cost in determining whether the automobile rental is the most economical mode of transportation.

(2) Commercial transportation expenses

(a) Travel expenses by commercial transportation at the most efficient available rate. When any segment of travel by commercial transportation exceeds eight hours, the head of the state agency may approve business class travel for the state agent.

(b) Travel within the state of Ohio by common air carrier at the most efficient available rate is approved for elected officials, directors, assistant directors, deputy directors, board and commission members, and heads of state agencies. State employees not listed in this paragraph are approved to travel within the state of Ohio by common air carrier at the lowest available rate only if flying is more economical than other modes of travel.

(c) Commercial transportation travel insurance when approved by the head of the state agency.

(d) Tips/gratuities for a ride-share service or taxi that does not exceed fifteen per cent of the total cost of the ride.

(3) Meal and incidental expenses/per diem

(a) Inside the continental U.S.

(i) Meals and incidental per diem for state agents is authorized only when overnight lodging is required, subject to this rule. Per diem rates are based on the U.S. general services administration (GSA) rates, adjusted by lodging location. Per diem is intended to offset, not fully cover these expenses, and amounts shall be adjusted for departure and return based on travel time.

(a) Standard per diem applies to a full twenty-four hour travel day within the continental U.S. When on paid travel status for less than twenty-four hours, per diem is pro-rated by twenty-five per cent for each six-hour period of travel up to one hundred per cent for eighteen hours or more of travel. For example, zero to six hours equals twenty-five per cent per diem.

(b) If a state agent is approved to travel out of state by air and returns the same day, meals and incidental per diem are authorized, pro-rated as outlined in this paragraph.

(ii) If the state agent is in paid travel status in the continental U.S. for more than one week, including a weekend, miscellaneous living expenses will be reimbursed when such expense is reasonable as determined by the head of the state agency or their designee.

(iii) State agencies may choose to reimburse the state agent for meal and incidental expenses provided the reimbursement complies with this rule.

(b) Outside the continental U.S.

(i) A state agent traveling outside the continental U.S, or otherwise on paid travel status outside the continental U.S., including international conferences, shall be entitled to reimbursement of meals when such cost is reasonable as determined by the head of the state agency or their designee.

(ii) If the state agent is outside the continental U.S. on paid travel status for more than one week, including a weekend, miscellaneous living expenses will be reimbursed when such expense is reasonable as determined by the head of the state agency or their designee.

(c) Conferences

If a conference provides a meal, the state agent shall not be reimbursed or receive per diem for that meal and any reimbursement for a registration fee shall be adjusted accordingly. However if a meal is not provided, a state agent shall receive per diem or reimbursement at the rate prescribed by the GSA. The state agent has the responsibility of specifying the number and type of meals. If the state agent has dietary restrictions and the event does not honor the state agent's request for an alternative meal, the state agent is not required to deduct the applicable meal allowance from per diem.

(4) Lodging

(a) Inside the continental U.S.

In accordance with the per diem rates established by the GSA, reimbursement of expenses incurred while on official travel status within the continental U.S. is authorized per state agent per calendar day for lodging in commercial establishments or short-term rentals at actual cost up to the maximum allowable lodging rate for that location, plus applicable taxes on the entire room. Alternatively, an agency may choose to pay in advance for lodging expenses provided the payment does not exceed the rates set forth in this rule.

(b) Outside the continental U.S.

Reimbursement for lodging in commercial establishments or short-term rentals is authorized per state agent per calendar day at actual cost when such cost is reasonable as determined by the head of a state agency or their designee.

(c) Conferences

Lodging at the event site or lodging at a hotel identified in a conference registration materials as one of the event hotels may be reimbursed or paid for at actual cost, provided such cost is reasonable as determined by the head of a state agency or their designee.

(d) Limits

Overnight lodging will only be reimbursed or paid with state funds when the state agent is traveling at a location greater than forty-five miles from both the state agent's residence and their assigned work location as determined by their state agency. However, when traveling for conference purpose, the limit is thirty miles.

(5) Miscellaneous expenses

(a) Conference registration fees.

(b) Miscellaneous transportation expenses such as parking charges, road tolls, and other reasonably incurred transportation expenses directly related to authorized travel. Such expenses are to be listed separately on a state agent's travel expense reimbursement request if the state agent is seeking reimbursement for those expenses.

(c) Miscellaneous business expenses such as telephone, facsimile, internet, and other similar charges paid by the state agent for official state business, provided that there are no free alternatives to such services.

(d) Miscellaneous living expenses such as laundry, dry cleaning, and postage when a state agent is on travel status for more than five consecutive days.

(D) Non-payable or reimbursable expenses

"Non-Reimbursable travel expenses" include but are not be limited to:

(1) Alcoholic beverages purchased by the state agent.

(2) Entertainment expenses purchased by the state agent.

(3) Personal expenses incurred during travel that are primarily for the benefit of the state agent and not directly related to the official purpose of the travel.

(4) Political expenses paid by the state agent.

(5) Travel insurance expenses paid by the state agent; for purposes of this paragraph, the use of the term "travel insurance expense" does not mean liability coverage and loss damage waiver expenses incurred in renting an automobile pursuant to paragraph (C)(1) of this rule or approved commercial travel insurance approved pursuant to paragraph (C)(2) of this rule.

(6) The cost of traffic fines and parking tickets.

(7) Unused reservations for commercial transportation, automobile rentals, or lodging unless the state agency is satisfied that the failure to cancel or use the reservation was unavoidable. State agency approval is required as supporting documentation and may be subject to the approval of the director of budget and management or their designee.

(8) Any amount equal to a promotion or credit used to pay for a travel expense.

(9) Any transportation expense for travel undertaken for the purpose of obtaining meals that are discretionary in nature.

(E) Reimbursement requirements

A state agent seeking reimbursement for travel expenses shall submit all supporting documents under this rule and a travel expense reimbursement request in a format specified by the office of budget and management to the head of their state agency or designee within ninety days of the last date of travel, unless the terms of an applicable collectively bargained agreement differs. All amounts shall be recorded in U.S. dollars. Approval by the head of a state agency or their designee, submitted in a format specified by the office of budget and management with all supporting documents, shall certify that the reimbursement of the state agent's travel expenses is proper. The request may be denied by the state agency or office of budget and management for a state agent's failure to submit a request in a timely, accurate, or truthful manner. Reimbursement for approved travel expenses shall be made by the state agency via deposit in U.S. dollars into the system offered by the office of budget and management for payment and/or reimbursement of travel expenses or in a matter determined by the head of a state agency or their designee with approval from the office of budget and management, but at no time shall a state agent claim or be reimbursed more than is allowable under this rule. Supporting documents shall include the following as applicable:

(1) Receipts

A state agent shall obtain and provide all required receipts for travel charges which they are seeking reimbursement under this rule to their state agency in a manner and format specified by the office of budget and management. Required receipts for reimbursement shall include:

(a) Any receipt for a miscellaneous living or business expense.

(b) Any receipt for commercial transportation expenses.

(c) Any service expense incurred in connection with the operation of a state vehicle.

(d) Itemized receipts for all lodging expenses.

(e) Itemized receipts when a gratuity is automatically included.

(f) Any other receipt for expenses exceeding thirty dollars.

(2) Supporting documentation

Upon request of a head of a state agency or their designee or the office of budget and management, the state agent shall provide the following documents that validate expense claims. Such documents shall include but are not limited to the following:

(a) Conference materials and meeting agendas.

(b) Currency exchange rates when requesting payment or reimbursement for foreign goods or services. Such rates shall be evidenced by a foreign exchange currency receipt, bank or credit card statement, or the exchange rate issued by an authoritative source as determined by the office of budget and management.

(c) Documentation if a conference or professional event does not honor a state agent's request for an alternative meal.

(d) Any additional reasonable form of verification of an expense if necessary for verification or if supporting documentation is not available.

(3) A travel expense report.

(F) Agency contractors

State agencies desiring to reimburse travel, lodging, and meal expenses should negotiate such reimbursement with the contractor or supplier when negotiating the cost of the contract, but shall not negotiate rates higher than those authorized by this rule.

(G) Exceptions may be requested by submitting a written request to the director of budget and management by the head of a state agency or their designee. State agents should make every effort to request an exception prior to travel taking place. The director of the office of budget and management may grant exceptions to this rule only for travel by law enforcement officials, insurance examiners, state agents on continuous travel status for two or more consecutive days, state agents requiring special travel arrangements due to a disability, and state agents whose workday is other than eight a.m. to five p.m. or if state agents whose in-state travel and lodging arrangements are economically advantageous to the state. Other exceptions may be granted upon a written request submitted to the director of budget and management by the head of a state agency or their designee prior to the expense being incurred or, at the director's discretion, after the expense has been incurred. No exception shall remain in effect for more than one fiscal year.

(H) Amendment to this rule

An amendment to this rule applies to travel on or after the effective date of the amendment.

Last updated December 5, 2025 at 8:34 AM

History

• Effective: November 13, 2025
• Promulgated Under: 111.15

Ohio Adm.Code 102-3-08

(A) The purpose of the rule is to set standards and conditions for the furnishing and acceptance of travel, meals, and lodging expenses or reimbursements, to public officials or employees, from sources other than the agency that the official or employee serves, for travel to conferences, seminars, and similar events, as defined in this rule and in appendix 1 to this rule.

(B) This rule applies to any public official or employee who is subject to the jurisdiction of the Ohio ethics commission as provided in division (F) of section 102.01 of the Revised Code. This includes officials or employees of any state department, board, commission, or university, any county, city, village, township, public library, port authority, regional transit authority, or other public agency. It does not include judicial officers and employees, or members or employees of the general assembly, and employees of the legislative service commission.

(C) As used in this rule:

(1) "Travel expenses" are transportation, meal, and lodging expenses paid for or reimbursed to a public official or employee. Travel expenses include, but are not limited to, payments or reimbursements for lodging, meals, food, or beverages, air, train, or cab fare, car rentals, and parking.

(2) "Conference" is a prearranged gathering with a formal agenda, for consultation or exchange of information or discussion that benefits the state or a political subdivision of the state including a meeting of a national, state, or regional organization.

(3) "Seminar" is a meeting on a particular subject or related subjects, usually with one or more instructors or experts, for education, discussion, study, or exchange of information.

(4) "Person" is an individual, corporation, tax-exempt or non-profit organization, business trust, estate, trust, partnership, association, or governmental agency or instrumentality.

(5) A person is "interested in matters before" a public agency if the person has a definite and direct financial interest in a matter that is before the agency.

(D) A public official or employee may accept travel expenses or reimbursements if the travel is connected with a conference, seminar, or similar event that is related to the public official's or employee's official duties and is not of such a character as to manifest a substantial and improper influence on the traveler with respect to that person's duties.

(E) Travel expenses or reimbursements provided under paragraph (D) of this rule are not of such a character as to manifest a substantial and improper influence on a public official or employee if both of these factors are met:

(1) Before the official or employee agrees to travel to the conference, seminar, or similar event, the agency that the official serves or employee works for determines that:

(a) The travel is related to the official's or employee's official duties; and

(b) The travel expenses are ordinary, customary, and necessary. Travel expenses are ordinary, customary, and necessary if they do not exceed the lesser of: (i) the amount of travel expenses that the official's or employee's agency allows to be reimbursed for travel to the destination; or (ii) the per diem rate set by the United States general services administration for travel to the destination that is in effect at the time of the travel.

(2) The source of the payment for or reimbursement of the public official's or employee's travel expenses is one of the following:

(a) A person that is not doing or seeking to do business with, regulated by, or interested in matters before the public agency that the official or employee serves; or

(b) Any governmental agency; or

(c) A statewide, multi-state, or regional consortium or collaborative, of which the public agency is a member, that was created for the purpose of fulfilling or advancing the agency's statutory mandate and that does not receive more than twenty-five per cent of its financial support from any persons that are doing or seeking to do business with, regulated by, or interested in matters before the public agency that the official or employee serves; or

(d) A person using funds that were provided to him or her by grant, contract, or gift, from a person described in paragraph (E)(2)(c) of this rule if the grant or contract agreement states, or gift terms stipulate, that the funds will be used for travel expenses of public officials and employees.

(F) A public official or employee who receives travel expenses or reimbursements under this rule must disclose their source and amount either:

(1) On the annual financial disclosure statement he or she is required to file by section 102.02 of the Revised Code or as a condition of employment if he or she is required to disclose sources and amounts of travel expenses; or

(2) To the public agency he or she serves.

(G) A public official or employee who accepts travel expenses or reimbursements in compliance with division (I) of section 102.03 of the Revised Code and this rule does not violate divisions (D) or (E) of section 102.03 and division (A) of section 2921.43 of the Revised Code.

(H) Any person who provides travel expenses to a public official or employee in compliance with division (I) of section 102.03 of the Revised Code and this rule does not violate division (F) of section 102.03 and division (A) of section 2921.43 of the Revised Code.

View Appendix

Last updated October 10, 2023 at 2:49 PM

History

• Effective: October 31, 2013
• Promulgated Under: 111.15

Ohio Adm.Code 126-1-03 Reimbursement of interviewing and relocation expenses.

(A) Interviewing travel expenses

A state agency may reimburse within the reimbursement rates and terms allowed by this rule the interviewing travel expenses of a person who is interviewing for a position identified in division (A) of section 126.32 of the Revised Code.

(1) Reimbursable expenses

The following interviewing travel expenses may be reimbursed:

(a) Transportation expenses for the same expenses and at the same rates and terms as those authorized for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(b) Meal and incidental expenses at the same rates and terms as those authorized for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(c) Lodging expenses if the residence of the person interviewing is more than forty-five miles from the interview site at the same rates and terms as those authorized for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(2) Obtaining reimbursement of interviewing expenses

To reimburse interviewing expenses, the agency conducting the interview must:

(a) Obtain from the person being interviewed a statement itemizing expenses for travel, meals, and lodging;

(b) Obtain from the person being interviewed receipts for every expense that reimbursement is sought under this rule; and

(c) Within sixty days of the interview, submit to the office of budget and management a voucher with the statement itemizing interviewing expenses, all required receipts, and a position description, personnel action, or job posting indicating that the position for which the person is interviewing is a position identified in division (A) of section 126.32 of the Revised Code. This time frame may be extended by the head of the interviewing state agency or his/her designee if mitigating circumstances exist, but in no case may this time frame exceed one hundred twenty days from the date of the last expense incurred.

(3) Interviewing expenses may not be directly billed to the state agency.

(4) The approval of the voucher for the interviewing expenses constitutes the agency's certification of the propriety and reasonableness of the reimbursement of the interviewing expenses.

(5) At no time shall a person claim or be reimbursed more than his/her actual expenses.

(B) Relocation expenses

(1) A state agency may reimburse within the reimbursement rates and terms allowed by this rule the moving, temporary living, and travel expenses of a person who is appointed to a position identified in division (B) of section 126.32 of the Revised Code if the appointment requires a permanent change of residence.

(2) Reimbursable expenses

The following moving, temporary living, and travel expenses may be reimbursed:

(a) The actual and necessary expenses of moving the appointee and the members of the appointee's immediate family residing in the appointee's household to the new location, including:

(i) The expenses of moving the household goods and personal effects of the appointee and of the appointee's immediate family residing in the appointee's household from the former residence to the new residence.

"Household goods and personal effects" include but are not limited to household furnishings, appliances, clothing, household pets, and/or personal automobiles. Any items for use in the operation of a business are not considered to be "household goods and personal effects" and shall not be moved at state expense.

(ii) The actual cost of in-transit storage if the expense is necessary and reasonable.

(iii) Expenses incurred to move the appointee and the appointee's immediate family residing in the appointee's household from the former residence to the new residence. All expenses shall be at the same rate and terms as transportation expenses authorized for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(iv) Meal and incidental expenses incurred during the move for the appointee and the appointee's immediate family residing in the appointee's household, including the day that the appointee's furniture is removed from the former residence and the day that the furniture arrives at the new location at the same rate and terms as those established for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(v) Lodging expenses for the appointee and the appointee's immediate family residing in the appointee's household if an overnight stay is required during the move, including the day that the appointee's furniture is removed from the former residence until the day that the furniture arrives at the new location at the same rate and terms as those established for reimbursement to state agents in accordance with rule 126-1-02 of the Administrative Code.

(vi) If the appointee is appointed to a position in a foreign office under section 122.05 of the Revised Code, the actual and necessary expenses of storing the appointee's household goods and personal effects and those of the appointee's immediate family residing in the appointee's household for all or part of the time the new job location remains the appointee's main job location and upon completion of the assignment, the actual and necessary expenses of moving the appointee and the appointee's immediate family residing in the appointee's household, back to the United States.

(b) Temporary living expenses incurred by the appointee and the appointee's immediate family residing in the appointee's household until the appointee moves his/her permanent residence to the new location but not for a period that exceeds thirty consecutive days. Temporary living expenses that may be reimbursed are:

(i) Lodging expenses at the same reimbursement rates and terms authorized for state agents in accordance with rule 126-1-02 of the Administrative Code.

(ii) Meals and incidental expenses at the same reimbursement rates and terms authorized for state agents in accordance with rule 126-1-02 of the Administrative Code.

(iii) Reasonable miscellaneous living expenses at the same reimbursement rates and terms authorized for state agents in accordance with rule 126-1-02 of the Administrative Code.

(iv) Except for those appointees appointed to a position in a foreign office under section 122.05 of the Revised Code, transportation expenses at the same reimbursement rates authorized for state agents in accordance with rule 126-1-02 of the Administrative Code for the appointee between the new location and the former residence limited to the rate of one trip for each seven days that the appointee receives temporary living expenses. Members of the appointee's family are not eligible for reimbursement of transportation expenses during this period.

(v) With prior written approval of the director budget and management, a state agency may extend the period of time for temporary living expenses under this paragraph for a person appointed to a position under section 122.05 of the Revised Code for a reasonable amount of time as determined by the director.

(3) Obtaining reimbursement of moving and temporary living and related travel expenses

(a) For an appointee to be reimbursed for moving expenses:

(i) The appointee must obtain three written price quotations of actual and necessary moving and storage expenses;

(ii) The appointee must submit the three written price quotations, the invoice for moving and storage, and all receipts for every expense that reimbursement is sought to the appointing state agency; and

(iii) Within sixty days of the date that the household goods and personal effects of the appointee and the appointee's immediate family residing in the appointee's household arrived at the appointee's new residence the appointing agency must submit to the office of budget and management a voucher with the three written price quotations, the invoice for moving and storage, all required receipts, and a position description, personnel action, or job posting indicating that the appointee was appointed to a position identified in division (B) of section 126.32 of the Revised Code. This time frame may be extended by the head of the state agency or his/her designee if mitigating circumstances exist, but in no case may this time frame exceed one hundred twenty days from the date that the household goods and personal effects arrived at the appointee's new residence.

(iv) Moving and storage of household goods and personal effects shall be reimbursed at actual cost but not more than the lowest responsive and responsible written price quotation.

(b) For an appointee to be reimbursed for meal, lodging, travel or temporary living expenses, the appointing agency must:

(i) Obtain from the appointee a statement itemizing expenses for meals, lodging, and transportation or temporary living expenses;

(ii) Obtain from the appointee receipts for every expense that reimbursement is sought under this rule; and

(iii) Within sixty days of the last expense incurred under this paragraph, submit to the office of budget and management a voucher with the statement itemizing expenses, all required receipts, and a position description, personnel action, or job posting indicating that the appointee was appointed to a position identified in division (B) of section 126.32 of the Revised Code. This time frame may be extended by the head of the state agency or his/her designee if mitigating circumstances exist, but in no case may this time frame exceed one hundred twenty days from the date of the last expense incurred.

(c) With prior approval of the office of budget and management, moving and temporary living expenses may be directly billed to the appointing agency pursuant to this paragraph. Arrangements for direct billing must be made by the appointee with the appointing state agency prior to the appointee incurring any expense. Any reimbursable moving and temporary living expenses that are not directly billed are eligible for reimbursement as described in this rule. With the agreement of the appointing state agency, the following expenses may be billed by the service provider directly to the appointing state agency:

(i) Charges for moving and storage of household goods and personal effects of the appointee and the appointee's immediate family residing in the appointee's household.

(ii) Air fare for travel from the former residence to the new residence for the appointee and the appointee's immediate family residing in the appointee's household.

(iii) Other expenses for which the appointing state agency obtains prior permission from the state accounting section of the office of budget and management to directly bill the expense to the state agency.

(d) The approval of the voucher for the expenses constitutes the appointing agency's certification of the propriety and reasonableness of the reimbursement of the moving, temporary living, and travel expenses.

(C) Non-reimbursable expenses

A state agency shall not reimburse a person being interviewed or appointed under this rule for those expenses defined as "non-reimbursable travel expense" pursuant to rule 126-1-02 of the Administrative Code.

(D) Within the limitations of section 126.32 of the Revised Code, exceptions may be requested by submitting a written request to the director of budget and management by the head of a state agency or his/her designee prior to the expense being incurred. Other exceptions may be granted upon a written request submitted to the director of budget and management by the head of a state agency or his/her designee prior to the expense being incurred or, at the director's discretion, after the expense has been incurred. No exception shall remain in effect for more than one fiscal year.

(E) Amendment to this rule

An amendment to this rule applies to an interview or relocation that occurs on or after the effective date of the amendment.

Last updated May 12, 2022 at 11:57 AM

History

• Effective: July 27, 2017
• Promulgated Under: 111.15

Ohio Adm.Code 126-1-04 Rule governing the office of budget and management personal information systems.

(A) The personal information systems for the office of budget and management are hereby established according to the requirements of Chapter 1347. of the Revised Code for the purpose of carrying out the provisions of that chapter.

(B) The director of the office of budget and management shall designate one employee to be directly responsible for each of the office's personal information systems. Each such employee shall:

(1) Inform other employees who have any responsibility for the operation or maintenance of the personal information system, or for the use of the personal information maintained in the system, of the applicable requirements under Chapter 1347 of the Revised Code and under this rule.

(2) Assure that the collection, maintenance and use of personal information in the systems is:

(a) Accurate, timely and complete; and,

(b) Necessary and relevant to the functions that, by statute, rule or other legal authority, the office is required or authorized to perform.

(3) Upon the director's approval, eliminate personal information from the system when it is no longer necessary and relevant to the functions the office is required or authorized to perform.

(C) Employees of the office of budget and management shall inform a person who is asked to supply personal information for a system:

(1) Whether the person is legally required to supply the information or may refuse to do so; and,

(2) When the information will be placed in an interconnected or combined system, the identity of other agencies or organizations that have access to information in the system, and any other relevant information about the system.

(D) Upon the request and proper identification of any person who is the subject of information contained in the personal information system, employees of the office of budget and management shall inform the person of the existence and nature of the information, the types of uses made of the information including the identity of the users, and shall permit inspection of the information by the person or his/her attorney or other representative who presents a written authorization from the person who is the subject of information. At the time of inspection, the person who is the subject of information may be accompanied by another person of his choosing. Upon request and as required under sections 1347.08 and 149.43 of the Revised Code, the office of budget and management shall disclose medical, psychiatric or psychological information to a person who is the subject of the information or to his/her legal guardian, unless a physician, psychiatrist or psychologist determines for the office that the disclosure of the information is likely to have an adverse effect on the person, in which case the information shall be released to a physician, psychiatrist, or psychologist who is designated by the person or by his/her legal guardian. If requested, the office shall provide a copy of inspected records, as required under sections 1347.08 and 149.43 of the Revised Code.

(E) When a disclosure of information contained in the personal information system is made pursuant to compulsory legal process, the employees designated under paragraph (B) of this rule shall make a reasonable effort to notify the person who is the subject of the information disclosed.

(F) Any person who disputes the accuracy, relevancy, timeliness, or completeness of personal information pertaining to him/her contained in the personal information system may submit to the director of the office of budget and management a written complaint succinctly setting forth that portion of the information which he/she contests and stating his/her reasons therefor. Within two weeks after receiving a complaint, the director shall investigate the complaint and shall notify the subject complainant of the results of the investigation and the action taken on his/her complaint.

If the complainant is not satisfied with the action of the director taken upon his/her complaint, the complainant may submit a brief statement of his/her position relative to his/her complaint which statement shall be included within the personal information system. The statement shall be included in any subsequent dissemination of the information.

If the director determines that information contained in the personal information system should be deleted or if a statement of the complaint was filed by the complainant, the employees designated under paragraph (B) of this rule shall, at the written request of the complainant, furnish notification that the information has been deleted or furnish a copy of the statement to any person specifically designated by the complainant in his/her written request.

(G) The office of budget and management and its employees shall take reasonable precautions to protect personal information in its systems from unauthorized modification, destruction, use, or disclosure.

(H) Any employee of the office of budget and management who initiates or otherwise contributes to any disciplinary or other punitive action against any individual who brings to the attention of appropriate authorities, the press, or any member of the public, evidence of unauthorized use of information contained in the personal information systems shall be considered insubordinate and subject to the strictest disciplinary action including removal at the discretion of the director.

Last updated September 22, 2025 at 9:21 AM

History

• Effective: December 16, 2002
• Promulgated Under: 111.15

Chapter 126-2 Lack of Funds

Ohio Adm.Code 126-2-01 Lack of funds.

(A) As used in this rule:

(1) "Appropriation," "Disbursement," "Expenditure," "Encumbrancing document," "Fund," "Warrant," and "electronic funds transfer" have the same meaning as defined in section 131.01 of the Revised Code.

(2) "Lack of funds" has the same meaning as defined in section 124.321 of the Revised Code.

(B) This rule applies to appointing authorities that employ persons whose salary or wage is paid by warrant or electronic funds transfer of the director of budget and management. The director shall determine whether there is a lack of funds within an appointing authority such that employees may be laid off under section 124.321 of the Revised Code.

(C) If an appointing authority determines it is necessary to reduce its workforce pursuant to section 124.321 of the Revised Code, the appointing authority may request the director of budget and management to determine if a lack of funds exists.

(D)

(1) The director shall first determine whether an appropriation or fund within an appointing authority has a current or projected deficiency of funding necessary to maintain current, or to sustain projected levels of staffing and operations.

In order to make such a determination, the director shall consider the following:

(a) The expenditures already charged to the appropriation, the encumbrancing documents reserved against the appropriation, and the projected disbursements for the remainder of the fiscal year, including termination or unemployment costs that may be incurred in the event of a layoff.

(b) The adjusted, remaining amount of appropriation in the fiscal year.

(c) If the appropriation is made from a fund other than the general revenue fund, the cash balance of and anticipated revenues in the fund.

(2) If the director determines that the adjusted, remaining amount of appropriation or, if applicable, the fund's cash balance and anticipated revenues are not sufficient to pay for the current expenditures, emcumbrancing documents, and projected disbursements identified in paragraph (D)(1)(a) of this rule for the remainder of the fiscal year, the director shall find that the appropriation or fund has a current or projected deficiency of funding.

(E)

(1) If the director finds that an appropriation or fund has a current or projected deficiency of funding under paragraph (D) of this rule, the director may analyze all appropriations made to the appointing authority in order to determine whether there is a lack of funds within an appointing authority.

In order to make such a determination, the director shall consider the following:

(a) For each appropriation, expenditures already charged to the appropriation, the encumbrancing documents reserved against the appropriation, and the projected disbursements for the remainder of the fiscal year, including termination or unemployment costs that may be incurred in the event of a layoff.

(b) For each appropriation, the adjusted, remaining amount of appropriation in the fiscal year.

(c) If the appropriation is made from a fund other than the general revenue fund, the cash balance of and the anticipated revenues in the fund.

(2) If the director determines that the adjusted, remaining amount of appropriation and anticipated revenues in all funds, inclusive of any transfer of all or part of an appropriation or cash between funds or appropriation items or other appropriate action that is otherwise authorized by law would not correct a current deficiency or avoid a projected deficiency of funding in an appropriation or fund because the adjusted, remaining appropriation and anticipated revenues are not sufficient to pay for the current expenditures, encumbrancing documents, and projected disbursements identified in paragraph (D)(1)(a) of this rule, the director may find that there is a lack of funds within the appointing authority.

(F)

(1) Notwithstanding paragraphs (D) and (E) of this rule, the director may determine that there is a lack of funds within an appointing authority if the director finds that a program within the appointing authority has a current or projected deficiency of funding, necessary to maintain current, or to sustain projected levels of program staffing and operations for the programs funded by the federal government, special revenue accounts, or proprietary accounts.

In order to make such a determination, the director shall consider the following:

(a) For any appropriation made to the appointing authority for the program and any fund which appears to have a deficiency of funding for the program, the adjusted, remaining amount of appropriation in the fiscal year.

(b) The program expenditures already charged to the appropriation, the encumbrancing documents reserved against the appropriation, and the projected disbursements for the remainder of the fiscal year, including termination or unemployment costs that may be incurred in the event of a layoff.

(c) Whether the cash balance and anticipated revenues in the fund supporting the program are sufficient to maintain the current or projected levels of program staffing and operations.

(d) If the director determines that the fund's cash balance and anticipated revenues are not sufficient to maintain the current or projected levels of program staffing and operations, the director may find that the fund has a current, or to sustain projected deficiency of funding. On the basis of such a deficiency, the director may find that there is a lack of funds within an appointing authority.

(2) For purposes of this paragraph, the director shall determine which accounts constitute "special revenue accounts" and "proprietary accounts" as indicated by the prevailing appropriations acts of the general assembly.

(G) For the purposes of paragraphs (E) and (F) of this rule, the director is not required to analyze all appropriations made to the appointing authority. The director is not required to ascertain whether a transfer of all or part of an appropriation or a transfer between funds of all or part of a cash balance in excess of need or other action would correct a current, or to sustain projected deficiency of funding necessary to maintain current or projected levels of program staffing and operations.

(H) Whenever a program receives funding through a grant or similar mechanism, a lack of funds shall be presumed for the positions assigned to and the employees who work under the program if the funding is reduced or withdrawn for any reason.

(I) Notwithstanding the other paragraphs of this rule, the director may determine that there is a lack of funds within an appointing authority if the cash balance of a fund appropriated for both employee compensation and state distributed subsidy or grant payments has a current or projected deficiency in cash for those purposes. In making this determination, the director may consider the legally authorized expenditures of the fund, the intent of the subsidy or grant payments, and the need to continue to make such subsidy or grant payments.

(J) If the director finds that there is a lack of funds within an appointing authority, the director shall inform the appointing authority of the amount of the current or projected deficiency of funding necessary to maintain current, or to sustain projected levels of staffing and operations.

Last updated August 29, 2025 at 7:44 AM

History

• Effective: August 29, 2025
• Promulgated Under: 119.03

Chapter 126-3 All Ohio Future Fund

Ohio Adm.Code 126-3-01 All Ohio future fund.

With respect to All Ohio future fund funds used for site development purposes, the following applies:

(A) Definitions

(1) "Agency" means an agency responsible for securing the controlling board release of appropriation from the all Ohio future fund for purposes consistent with section 126.62 of the Revised Code.

(2) "Eligible applicant" means counties, transportation improvement districts, municipalities, townships, port authorities, community improvement corporations, conservancy and park districts or other similar park authorities, land reutilization corporations, nonprofit organizations, and organizations for profit willing to develop project-ready sites to improve the economic welfare of the people of the state of Ohio.

(3) "Eligible costs" are those costs associated with infrastructure including public roadwork, water, wastewater, design and engineering, demolition, wetland mitigation, utility connection, and other one-time site enhancement.

(4) "End user" means an entity or business operation with a new project to be located and have continuing operations in Ohio.

(B) Awards from the all Ohio future fund may be made either through loans or grants, as determined in the sole discretion of the agency, in consultation with the office of budget and management.

(C) An eligible applicant is to submit the application for financial assistance from the all Ohio future fund to the agency in the manner set forth by the agency, and include all of the following information:

(1) A demonstration of the applicant's ability to undertake and successfully oversee the project;

(2) Proof that both the county and local government(s) in which the project would be located support the project, evidenced in writing signed by an official with authority to bind the applicable body;

(3) For eligible applicants that are private entities, a letter of commitment or similar document signed by a unit of government in which the project would be located, demonstrating intent to work in collaboration with the applicant on the project.

Collaboration may include, but is not limited to, changing or meeting zoning requirements, achieving a proposed timeline, and developing incentives to attract an end-user.

(4) A clear definition of the scope of the project that includes:

(a) An accounting of eligible costs and total project costs;

(b) Project site capacity targets;

(c) Either how the site will attract an end-user and the type of end-user the site will attract, or an end-user that has been identified and who is likely to use the site; and

(d) Any other information required by the agency.

(D) The agency will evaluate applications and award loans or grants from the fund. The agency is to consider:

(1) The strength of expected economic impact of a project site;

(2) The local community's ability to support the project site;

(3) The quality of expected jobs created at the project site;

(4) The importance of the project site to the region's economic development;

(5) Public ownership and local control of land to be improved; and

(6) Any other factors deemed appropriate.

(E) The agency may recapture funds disbursed from the all Ohio future fund if an end-user is not under agreement to utilize the project site within five years of disbursement of the award.

(F) The agency is to include a requirement in the award agreement that the recipient submit periodic reporting (as determined by the agency) to the agency describing the status of the project. The agency is to submit an annual report of the funded projects statuses to the office of budget and management.

(G) The repayment of a loan from the all Ohio future fund will be adequately secured by a mortgage, assignment, pledge, lien, or other interest in property provided at such level of priority as the agency may require.

Last updated February 15, 2024 at 1:45 PM

History

• Effective: February 15, 2024
• Promulgated Under: 119.03

Chapter 126-5 Solvency Assistance Payments

Ohio Adm.Code 126-5-01 Solvency assistance fund.

(A) The school district solvency assistance fund shall be used to provide assistance and grants to school districts to enable them to remain solvent and to pay unforeseeable expenses of a temporary or emergency nature that they are unable to pay from existing resources.

(B) Management of the shared resource account of the solvency assistance fund

(1) Information submitted by a school district

A school district applying for solvency assistance from the shared resource account of the school district solvency assistance fund shall submit the following information to the Ohio department of education:

(a) Facts that demonstrate and document the district's inability to meet all of its obligations for the current fiscal year, including a copy of the certification of deficit by the auditor of state. The facts shall show how the assistance will enable the school district to remain solvent. A list of all financial reductions previously made within the past two years by the district shall also be included.

(b) A resolution passed by the school district board of education requesting the Ohio department of education to provide solvency assistance from the shared resource account of the school district solvency assistance fund to the school district and requesting the auditor of state to declare the school district in a state of fiscal emergency under division (B) of section 3316.03 of the Revised Code if the district has not already been declared in fiscal emergency. If the school district has been declared in fiscal emergency, the district must also include a copy of the resolution, passed by the financial planning and supervision commission created pursuant to section 3316.05 of the Revised Code, requesting that the Ohio department of education provide solvency assistance from the shared resource account of the school district solvency assistance fund to the school district.

(2) Eligibility for solvency assistance

For a school district to be eligible for solvency assistance from the shared resource account of the school district solvency assistance fund:

(a) The auditor of state shall have declared that the school district is in a state of fiscal emergency under division (B) of section 3316.03 of the Revised Code.

(b) The Ohio department of education shall have certified that the school district has met the criteria set forth in paragraph (B)(1) of this rule.

(3) Amount of solvency assistance

The amount of solvency assistance payments made from the shared resource account of the school district solvency assistance fund by the Ohio department of education shall be limited to the amount necessary for the school district to remain solvent as provided in division (A)(1) of section 3316.20 of the Revised Code.

(4) Recovery of solvency assistance

Repayment of the assistance shall be made by the superintendent of public instruction from the amounts the school district would otherwise receive pursuant to Chapter 3317. of the Revised Code or from any other funds appropriated for the district by the general assembly.

As provided in division (B) of section 3316.20 of the Revised Code, the superintendent of public instruction shall make deductions each month from the school district's school foundation settlement or from other appropriations of the state for the district in amounts sufficient to reimburse the shared resource account of the school district solvency assistance fund not later than:

(a) The end of the second fiscal year following the fiscal year in which the solvency assistance payment was made. Whereby, the repayment shall be made with substantially equal deductions each month in amounts sufficient to reimburse the shared resource account of the school district solvency assistance fund not later than the end of the second fiscal year following the fiscal year in which the solvency assistance payment was made. Repayment will begin in the fiscal year following receipt of the assistance and shall conclude no later than June of the second fiscal year following the year in which the assistance was provided; or

(b) The end of the tenth fiscal year following the fiscal year in which the solvency assistance payment was made. If the director of budget and management and the superintendent of public instruction approve a repayment schedule under this division, repayment will occur in the fiscal year(s) designated by the director and the superintendent and shall be made according to the schedule set for the school district by the director and the superintendent such that the shared resource account is reimbursed no later than the end of the tenth fiscal year following the fiscal year in which the solvency assistance payment was made. When approving an alternative repayment schedule, the director of budget and management and the superintendent of public instruction shall consider:

(i) Whether the existence of repayment obligations for prior solvency assistance funds will result in the existence of multiple repayment obligations within the same fiscal year;

(ii) The percentage of state funds received by the school district directed towards solvency assistance repayment;

(iii) Whether the repayment of obligations will result in undue hardship in the ability of the financial planning and supervision commission to restore fiscal solvency; and

(iv) Any other extenuating circumstances.

(5) Crediting of reimbursement

Reimbursement shall be credited to the respective account from which the solvency assistance paid to the district was deducted.

(C) Management of the catastrophic expenditures account of the solvency assistance fund

(1) Information submitted by a school district

A school district applying for a grant from the catastrophic expenditures account of the school district solvency assistance fund shall submit the following information to the Ohio department of education:

(a) Facts that demonstrate and document that the school district has suffered an unforeseen catastrophic event that has severely depleted the district's financial resources. The event or events may include, but are not limited to:

(i) A loss of revenue or an expenditure due to civil insurrection;

(ii) A loss of revenue or an expenditure due to a natural disaster;

(iii) An expenditure due to an catastrophic capital loss;

(iv) Any other unanticipated, extraordinary, unusual and infrequent occurrence.

(2) Eligibility for grant

For a school district to be eligible for a grant from the catastrophic expenditures account of the school district solvency assistance fund:

(a) The Ohio department of education shall have certified to the controlling board that the school district has experienced an unforeseen catastrophic event, and that such event severely depleted the district's financial resources. The department of education shall have recommended that the controlling board approve a grant for the school district from the catastrophic expenditures account of the school district solvency assistance fund. The superintendent of public instruction, in consultation with the office of budget and management, shall recommend an amount that allows the district to pay the unforeseen expenses of a temporary or emergency nature that the district is unable to pay from existing resources.

(b) The controlling board shall have approved a grant for the school district from the catastrophic expenditures account of the school district solvency assistance fund in accordance with the certification and recommendation of the Ohio department of education.

(3) Amount of grant

The amount of a grant paid from the catastrophic expenditures account of the school district solvency assistance fund by the Ohio department of education to a school district shall be limited to the amount approved by the controlling board.

(4) Repayment of grant

A school district shall not be required to repay a grant awarded to the district under paragraph (C) of this rule unless the district receives money from a third party, including an agency of the government of the United States, specifically for the purpose of compensating the district for expenses incurred as a result of the unforeseen catastrophic event that severely depleted the district's financial resources.

Last updated May 12, 2022 at 11:57 AM

History

• Effective: May 17, 2012
• Promulgated Under: 111.15