The director of budget and management may, for external financial reporting purposes, classify the funds of the state and the custodial funds of the treasurer of state in a manner required or permitted by generally accepted accounting principles.
Ohio Rev. Code Ann. § 131.32
Classifying funds of state and custodial funds of state treasurer
Effective: July 1, 1985; Latest Legislation: House Bill 201 - 116th General Assembly
Official source: Ohio Laws & Administrative Rules (Legislative Service Commission). Reproduced from public-domain Ohio statutes; confirm against the official source for the current text. Not legal advice.