Ohio § 5123.30 Books and accounts

Ohio Statutes

§ 5123.30 — Books and accounts

Ohio § 5123.30

Title 51Public Welfare

Ch. 5123Department of Developmental Disabilities

This text of Ohio § 5123.30 (Books and accounts) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5123.30 (2026).

Text

The department of developmental disabilities  shall keep in its office a proper and complete set of books and  accounts with each institution, which shall clearly show the  nature and amount of every expenditure authorized and made at such  institution, and which shall contain an account of all  appropriations made by the general assembly and of all other  funds, together with the disposition of such funds.

The department shall prescribe the form of vouchers, records,    and methods of keeping accounts at each of the institutions, which    shall be as nearly uniform as possible. The department may examine    the records of any institution at any time.

The department may authorize any of its bookkeepers,   accountants, or employees to examine the records, accounts, and   vouchers or take 

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The department of developmental disabilities shall keep in its office a proper and complete set of books and accounts with each institution, which shall clearly show the nature and amount of every expenditure authorized and made at such institution, and which shall contain an account of all appropriations made by the general assembly and of all other funds, together with the disposition of such funds.

The department shall prescribe the form of vouchers, records, and methods of keeping accounts at each of the institutions, which shall be as nearly uniform as possible. The department may examine the records of any institution at any time.

The department may authorize any of its bookkeepers, accountants, or employees to examine the records, accounts, and vouchers or take an inventory of the property of any institution, or do whatever is necessary, and pay the actual and reasonable expenses incurred in such service when an itemized account is filed and approved.