Acronym
Agencies
Expense Type Categories
Fiscal Terms
Website Terms & Tools
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z
AAM:
Commission on African American Males
ACC:
Accountancy Board of Ohio
Accountancy Board of Ohio:
Regulates the practice of public accounting in Ohio.
ADA:
Alcohol & Drug Addiction Services
ADA:
Americans with Disabilities Act
ADJ:
Adjutant General
Adjusted Appropriation:
The amount of an appropriation after adjusting for any reappropriations, executive order reductions, and appropriation transfers.
Adjutant General:
Consists of the Ohio Army National Guard and the Ohio Air National Guard which both train and deploy soldiers and aviators to complete community, state, and federal missions.
Advanced Filters:
The advanced filters of Appropriation Line Item, Program and Fund may be used to narrow your search of spending information. The advanced filters are in addition to the basic filters of Agency and Expense Type.
Advanced Search:
This page allows you to search for specific expenditure information using keyword search, date range, check number, voucher ID number and other filters to help you find exactly what you are searching for quickly and easily.
AFC:
Cultural Facilities Commission
AGE:
Department of Aging
Agency:
A state funded organization that provides services to citizens of Ohio.
AGO:
Attorney General
AGR:
Department of Agriculture
AIR:
Air Quality Development Authority
Air Quality Development Authority:
Helps conserve air as a natural resource by preventing or abating air pollution and assisting in the financing of air quality facilities for industry, commerce, and research.
Alcohol & Drug Addiction Services:
Part of the Ohio Department of Mental Health and Addiction Services. Ohio MHAS promotes and establishes mental health as a cornerstone of health and wellness for individuals, families, and communities throughout Ohio and oversees Ohio's publicly funded alcohol and drug prevention, treatment and recovery services system of care.
ALI:
Appropriation Line Item
AMB:
Medical Transportation Board
Appropriation:
An authorization granted by the Ohio General Assembly to make expenditures and incur obligations for specific purposes. An appropriation limits the amount of money that may be spent for a given purpose in a given period of time. No appropriation may be made for a period longer than two years.
Appropriation Line Item (ALI):
An ALI is a six digit numeric code (in the format 'xxxyyy') used to identify and account for amounts appropriated for the activities of an agency. The first three digits identify the administering agency, division, or activity responsible for the specific purpose. The last three digits indicate the specific purpose.
ARC:
Architects Board, Ohio
Architects Board, Ohio:
Regulates the practice of architecture in Ohio.
ARRA:
American Recovery and Reinvestment Act
ART:
Arts Council, Ohio
Arts Council, Ohio:
Administers grants programs in the areas of arts learning, individual creativity, arts access, project support (general and creative economy) and operating support to arts organizations and artists, and provides services that enhance the growth of the arts in Ohio.
ATH:
Athletic Commission, Ohio
Athletic Commission, Ohio:
Regulates mixed martial arts, wrestling, kickboxing, karate, tough person contests, and athlete agents to protect the safety of the participants and the interests of the public.
Attorney General:
The chief law officer in Ohio protects and provides services for businesses, consumers, government, law enforcement, legal professionals, military personnel, veterans, not for profits, schools, seniors and victims of crime.
AUD:
Auditor of State
Auditor of State:
Responsible for auditing all public offices in Ohio including cities, villages, townships, school districts, universities, state agencies and boards and commissions.
Balanced Budget:
A budget where expenditures do not exceed the amount of cash and revenue available within each fiscal year.
Ballot Board, Ohio:
The Ohio Ballot Board prescribes and certifies the ballot language for proposed Constitutional amendments, initiatives, and referenda and oversees efforts to inform voters of proposed ballot issues. The Secretary of State chairs the five-member board and the office of the Secretary of State provides professional, technical and clerical support for the Board.
Basic Filters:
The basic filters of Agency and Expense Type may be used to narrow your search of spending information.
BDP:
Board of Deposit
Belmont College:
Located in Saint Clairsville and established in 1971, Belmont College offers more than 30 applied associate degrees and 11 certificate programs.
BGU:
Bowling Green State University
Biennium:
A two-year period that begins July 1 and ends 24 months later on June 30.
Blue Book:
The budget document, named for its blue covers, that the Governor is required to submit to the General Assembly each biennium and that contains, in one volume, the operating appropriations requested for state agencies and related information and, in another volume, the tax expenditures of the state.
Board of Barber Examiners:
Protects the public by establishing, maintaining and monitoring sanitary and professional standards in the barber industry via inspections, investigations, disciplinary actions and licensing decisions. In FY2018, merged with the Board of Cosmetology to create the new Cosmetology and Barber Board.
Board of Career College & Schools:
Monitors and regulates Ohio's private post-secondary career colleges and schools to ensure compliance with minimum standards.
Board of Cosmetology:
Examines and licenses cosmetologists, estheticians and manicurists for practice in Ohio. In FY2018 this board merged with the Barber Board to create the State Cosmetology and Barber Board.
Board of Deposit:
Designates the depositories of the public money of the state and implements the Uniform Depository Act as it applies to the state.
Board of Dietetics:
Regulates the practice of dietetics through the establishment of professional standards and enforcement of the laws and rules governing nutritional practices and licensure. In FY2018, this board was abolished and absorbed by the State Medical Board.
Board of Engineers & Surveyors:
Safeguards the health, safety and welfare of the public by providing effective licensure and regulation of professional engineers, professional surveyors, and engineering and surveying firms.
Board of Nursing:
Enforces the laws and rules regulating the practice of nursing. Approves pre-licensure nursing education and dialysis training programs. Oversees the licensure examination of nurses and takes disciplinary action when violations of law occur.
Board of Optometry:
Ensures that optometrists are professionally competent by regulating examinations, licensure and renewal of licenses. Enforces continuing education compliance, monitors continuing education quality, and enforces Ohio optometry laws and administrative rules. In FY2018, the Board of Optometry and the Ohio Optical Dispensers Board were consolidated to create the State Vision Professionals Board.
Board of Orthotic Prosthetic Pedorthics:
Supervises, regulates and licenses the practitioners of orthotics, prosthetics and pedorthics in the State of Ohio. In FY2018, this board was abolished and absorbed by the Ohio Occupational Therapy, Physical Therapy, and Athletic Trainers Board.
Board of Pharmacy:
Pursues optimal standards of the practice of pharmacy through communication, education, legislation, licensing and enforcement of the laws and rules governing the practice.
Board of Psychology:
Ensures Ohioans' access to safe and competent psychological services through examination, licensing, education and enforcement.
Board of Regents:
Advises the Chancellor on issues of statewide importance affecting higher education.
Board of Tax Appeals:
Provides taxpayers and tax authorities with an accessible, fair and efficient appeals process. Resolves appeals in a timely and judicious manner by facilitating settlements or by issuing written decisions, which are based on Ohio statutes, case law and Board precedent.
Boards & Commissions:
Groups of elected, designated or appointed individuals officially authorized to perform or oversee specific services and duties for the State of Ohio.
Boards & Commissions:
A group of individuals officially authorized to perform services and duties for the State of Ohio.
Bond:
A certificate or other evidence of debt in which the issuer promises to repay the bondholder the amount of a loan and, usually, to pay a fixed rate of interest at specified intervals.
Bond Rating:
The credit worthiness of a bond as designated by a rating service.
BOR:
Board of Regents
Bowling Green State University:
Located in Northwest Ohio and established in 1910, Bowling Green State University spans over 1,300 acres.
BRB:
Board of Barber Examiners
Breadcrumbs:
A breadcrumb trail of your filter and search selections appear below the filter selections. Breadcrumbs allow you to see the search criteria you have already selected, or go back to previous selections by clicking the desired breadcrumb text link.
Broadcast Educational Media Commission:
Provides leadership and support in extending the knowledge of the citizens of this state by promoting access to and use of educational broadcasting services, and administers programs to provide financial and other assistance to educational television and radio and radio reading services.
BTA:
Board of Tax Appeals
BTC:
Belmont College
Budget:
A plan for the expenditure of funds to support an agency, program, or project.
Budget Fund Group or Fund Group:
The categories used to group similar funds for Ohio's budgetary reporting purposes. Ohio's funds are categorized according to their revenue sources and the purposes for which they are used.
Budget in Brief:
The "Budget in Brief" is a document that often accompanies the Executive budget. It highlights the spending priorities presented in the Governor's budget recommendations to the legislature. It discusses the policy goals and budget proposals underlying the major program areas. The "Budget in Brief" gives special attention to the key policy initiatives in program areas and summarizes expenditures and proposed funding for all agencies.
Budget Request Limitation:
The Budget Request Limitation concept replaced the "core budget level" and "budget request cap" concepts from prior biennia. The Budget Request Limitation is imposed by fund and limits the amount of funding that an agency can request. For the fiscal year 2014-2015 budget process, the limitation for General Revenue Fund requests were 100 percent of fiscal year 2013 adjusted appropriations, while non-GRF requests were unlimited.
Budget Stabilization Fund:
A reserve balance account that receives transfers from the General Revenue Fund ("GRF"). The balance in this fund is intended to stabilize budgets against cyclical changes in revenues and expenditures. This fund can carry a balance of up to eight and a half percent of prior-year GRF revenues.
Bureau of Workers' Compensation:
Protects injured workers and employers from losses resulting from workplace accidents and enhances the general health and well-being of Ohioans and the Ohio economy.
BWC:
Bureau of Workers' Compensation
CAC:
Casino Control Commission
Capital Appropriation:
An appropriation for acquiring real property; constructing or improving a building or other structure; procuring architectural, engineering, and professional services directly related to the project; purchasing machinery that is part of the structure at the time of initial acquisition or construction; and purchasing equipment, generally with a useful life of five years or more, that is an integral part of, or directly related to, the basic purpose or function of the project.
Capital Budget:
The budget for the acquisition or construction of major capital items including land, buildings, structures, and equipment-completed in two-year periods beginning in odd-numbered fiscal years. Moneys for these projects are typically appropriated from funds whose revenue comes from bond sales.
Capital Expenditure:
Funds spent by state agencies from capital budget appropriations for the acquisition of a long-term asset.
Capital Items:
This category of expense includes payments for purchase, design, construction, repair and other services for capital items such as land, roads, highways, structures, buildings, and equipment or furnishings essential for the purpose and use of a building.
Capital Reappropriation:
An appropriation of the unexpended balances of an appropriation for a capital project that was not completed during the biennium for which the appropriation (or subsequent reappropriation) was previously made.
Capital Square Review & Advisory Board:
Responsible for maintaining the historic character of the Statehouse and Capitol Square while providing for the health, safety and convenience of those who work in, or visit the complex.
Case Western Reserve University:
Located in Cleveland and established in 1967, Case Western Reserve University was the result of Western Reserve University and Case Institute of Technology formally joined.
Cash:
Actual balance of moneys available to support disbursements and appropriations. All state special revenue funds (revenue generated by the agency), federal special revenue funds, and bond funds must have an available cash balance to support disbursements. Agencies that receive a General Revenue Fund appropriation are not required to monitor cash balances for disbursements.
Casino Control Commission:
Licenses, regulates, investigates and penalizes casino operators, management and holding companies, employees and gaming-related vendors to ensure the integrity of casino gaming.
CCC:
Cuyahoga Community College
CDP:
Chemical Dependency Professionals Board
Central Accounting System:
A computerized accounting system for budgetary and revenue reporting and control of the spending of state agencies; was replaced in July 2007 by OAKS.
Central Ohio Technical College:
Located in Newark and established in 1971, Central Ohio Technical College offers over 30 different types of degrees.
Central State University:
Located in southwest Ohio and established in 1887, Central State University enrolls over 2,000 students.
Check Number:
A ten-digit payment identification number printed on the top right-hand corner of each check issued by the state.
Chemical Dependency Professionals Board:
Regulates the licensure and certification process, issues and renews licenses and certificates, investigates ethical complaints, approves educational coursework, and acts as a catalyst for positive change in the field.
Chiropractic Examiners Board:
Protects the welfare of Ohio's citizens and regulates the chiropractic profession by setting and enforcing standards for licensure.
CHR:
Chiropractic Examiners Board
Cincinnati State Technical & Community College:
Located in Cincinnati and established in 1969, Cincinnati State Technical and Community College's cooperative education is ranked in the top 10 in the nation.
City:
A municipal corporation with more than 5,000 residents.
CIV:
Civil Rights Commission
Civil Rights Commission:
Investigates complaints and resolves discrimination charges filed by the citizens of Ohio.
CLA:
Court of Claims
Clark State Community College:
Located in Springfield and established in 1962, Clark State Community College was originally the first technical college in the nation.
Cleveland State University:
Located in Cleveland and established in 1964, Cleveland State Community College has a total enrollment of more than 17,000 students.
CLS:
Cleveland State University
CLT:
Clark State Community College
Columbus State Community College:
Located in Columbus and established in 1963, Columbus State Community College has a total enrollment of almost 26,000 students.
COM:
Department of Commerce
Commission on African American Males:
The Commission on African-American Males (CAAM) identifies and promotes strategies and public policies to foster improvements in the social, economic, and educational problems that affect the African-American male population in Ohio. The Ohio State University began oversight of the Commission beginning October 1, 2007.
Commission on Minority Health:
Funds projects focused on the reduction of the incidence and severity of those diseases or conditions that are responsible for excess morbidity and mortality in minority populations.
Commission on Service & Volunteerism:
ServeOhio aims to strengthen Ohio communities through service and volunteerism.
Commissioners of the Sinking Fund:
The board of commissioners of the sinking fund shall be composed of the Governor, Treasurer of State, Auditor of State, Secretary of State and the Attorney General. The Auditor of State shall be president, and the Secretary of State shall be secretary of the board. The board may appoint a clerk who shall be paid from the sinking fund.
Compare:
The Compare tool allows you to compare the spending of different state agencies, what the money is used for and how spending changes over time. Compare up to 10 different items and share what you find on social media by clicking the Share button.
Consumers' Counsel, Office of the Ohio:
The state's residential utility consumer advocate. Represents the interests of residents before state and federal courts and regulators as well as educates residents about issues related to utilities.
Controlling Board:
A mechanism for handling certain limited day-to-day adjustments to the state budget. Provides legislative oversight of various activities of the executive branch and carries out responsibilities delegated to it by the legislature.
Cooperative Purchasing:
Offers Ohio counties, townships, municipalities, school districts, public libraries, regional transit authorities, park districts, and others the benefits and cost savings of buying goods and services through state contracts.
Core Budget Level:
A planning instrument that is used by the Office of Budget and Management in the preparation of the Governor's proposed budget in which the level of funding for each agency budget request is expressed as a percentage of the current funding level.
COS:
Board of Cosmetology
Cosmetology and Barber Board:
Created in FY2018, merger of the Board of Cosmetology and the Barber Board.
COT:
Central Ohio Technical College
Counselor & Social Workers Board:
Protects Ohio citizens by regulating the licensed practice of counselors, social workers and marriage & family therapists.
County:
The largest territorial division for local government in the state. There are 88 counties in Ohio.
Court of Claims:
Hears and determines all civil actions filed against the State of Ohio and its agencies as well as appeals from decisions made by the Attorney General on claims allowed under the Victims of Crime Act.
CRB:
Motor Vehicle Repair Board
CSF:
Commissioners of the Sinking Fund
CSR:
Capital Square Review & Advisory Board
CSRAB:
Capitol Square Review and Advisory Board
CSU:
Central State University
CSV:
Commission on Service & Volunteerism
CSW:
Counselor & Social Workers Board
CTC:
Cincinnati State Technical & Community College
CTI:
Columbus State Community College
Cultural Facilities Commission:
Oversees capital improvement funds appropriated by the General Assembly and Governor for planning, construction, renovation and expansion projects at Ohio's theaters, museums, arts education facilities, historical sites and publicly-owned professional sports venues.
Current Expense Appropriation:
An appropriation for current expenses of the state government and state institutions, which is not subject to referendum.
Custodial Accounts:
Some accounts are created "in the custody of the State Treasurer" but are not part of the state treasury. These accounts are referred to as custodial accounts. A custodial account must have specific language that establishes the account in the custody of the State Treasurer and that allows the funds in the account be spent without an appropriation, e.g., the funds of the state's retirement systems.
Cuyahoga Community College:
Located in Cuyahoga County and established in 1963, Cuyahoga Community College is the largest community college in Ohio.
CWR:
Case Western Reserve University
DAS:
Department of Administrative Services
Date:
The date the state payment is issued.
Debt Service:
This category of expense includes payments of principal, interest and related fees for outstanding state bonds.
Debt Service:
The money needed, or payments due, to pay principal and interest on a bond or other debt. Debt service appropriations usually are made to the agency on whose behalf the bonds were issued.
DEN:
Dental Board
Dental Board:
Regulates the practices of dentistry, dental hygiene, dental assistant radiography and expanded function dental auxiliaries.
Department of Administrative Services:
Provides centralized services, specialized support and innovative solutions to state agencies, boards, commissions, local governments, and state universities.
Department of Aging:
Works to improve choice, independence and quality of life for aging Ohioans with an emphasis on community-based options that promote active, healthy and independent living.
Department of Agriculture:
Protects Ohio citizens by ensuring the safety of the state's food supply and the health of Ohio's food animals and plant life while also creating economic opportunities for Ohio farmers, food processors, and agribusinesses.
Department of Commerce:
One of Ohio's primary regulatory agencies and is comprised of seven operating divisions (Financial Institutions, Industrial Compliance & Labor, Liquor Control, Real Estate & Professional Licensing, Securities, State Fire Marshal, Unclaimed Funds) and one administrative division. Balances consumer protection with the needs of the industries and small business persons it regulates.
Department of Developmental Disabilities:
A planning and advocacy body committed to creating change that improves independence, productivity and community inclusion for people with developmental disabilities.
Department of Education:
Works with school districts, sets education policy and directs the planning and evaluative functions of Ohio's public schools.
Department of Health:
The Ohio Department of Health is a cabinet-level agency, meaning the director reports to the governor and serves as a member of the Executive Branch of Ohio’s government. The director has several direct reports: the chief operating officer, the chief administrative officer, the deputy director of public health support and general counsel. These leaders, along with the leaders of all offices associated with the director, facilitate a more direct line of communication and reporting to best serve the strategic goals of Ohio Department of Health.
Department of Insurance:
Provides consumer protection through education and fair but vigilant regulation while promoting a stable and competitive environment for insurers.
Department of Job & Family Services:
Develops and oversees the state's public assistance, workforce development, unemployment compensation, child and adult protective services, adoption, child-care and child support programs.
Department of Medicaid:
A health care program established by Congress in 1965 for low-income persons; funded with federal, state, and county funds and separate from Medicare, which is funded and administered solely by the federal government (R.C. Chapter 5111.)
Department of Mental Health & Addiction Services:
Promotes and establishes mental health as a cornerstone of health and wellness for individuals, families and communities throughout Ohio and oversees Ohio's publicly funded alcohol and drug prevention, treatment and recovery services system of care.
Department of Natural Resources:
Manages the use of natural resources in the State of Ohio.
Department of Public Safety:
The Ohio Department of Public Safety protects the safety and security of Ohioans.
Department of Rehabilitation & Corrections:
Ensures that adult felony offenders are effectively supervised in safe, humane and secure environments and strives to rehabilitate offenders so that they may become responsible, law-abiding citizens.
Department of Taxation:
Collects and administers most state taxes and several local taxes, oversees real property taxation and distributes revenue to local governments, libraries and school districts.
Department of Transportation:
Responsible for the planning, building and maintenance of transportation systems in Ohio.
Department of Veterans Service:
Seeks to identify, connect with, and advocate for veterans and their families.
Department of Youth Services:
The juvenile corrections system for the State of Ohio encourages positive change in the lives of youthful offenders through collaborative partnerships and culturally relevant therapeutic and academic interventions that support public safety and prepare youth to lead productive lives.
DEV:
Development Services Agency
Development Services Agency:
Focuses on supporting businesses, individuals and communities in Ohio.
Disability Leave Funds:
All or any portion of the cost, premium, or charges for the coverage provided for under division of this section or other programs for disabled state workers may be paid by the state and credited to the state employee disability leave benefit fund, which is hereby created in the state treasury. All income derived from the investment of the fund shall accrue to the fund. Amounts from the fund may be used to pay direct and indirect costs that are attributable to consultants or a third-party administrator and that are necessary to administer the disability leave programs created under sections 124.381 and 124.385 of the Revised Code.
Disbursement:
A payment in cash, as by the Treasurer of State.
DMH:
Department of Mental Health & Addiction Services
DMR:
Department of Developmental Disabilities
DNR:
Department of Natural Resources
DOH:
Department of Health
DOT:
Department of Transportation
DPS:
Department of Public Safety
DRC:
Department of Rehabilitation & Corrections
DVM:
Veterinary Medical Board
DVS:
Department of Veterans Service
DYS:
Department of Youth Services
Earmark:
To dedicate or designate all or part of a revenue stream or an appropriation for a specific purpose.
EBR:
Environmental Board of Review
EDI:
Electronic Data Interchange
Edison State Community College:
Located in Piqua and established in 1973, Edison Community College was named after inventor Thomas Edison.
EDU:
Department of Education
ELC:
Elections Commission
Elected Official:
A person in government, elected by the people, to serve the State of Ohio.
Elections Commission:
Oversees political party spending, campaign finance laws and corporate political activity; investigates and hears cases involving unlawful campaign practices and false statements.
Embalmers & Funeral Directors Board:
Protects consumers and regulates the funeral profession by establishing standards of competency through the licensure of embalmers, funeral directors, crematory facilities, embalming facilities and funeral homes.
Emergency Purposes/ Contingencies Appropriation:
An appropriation made to the Controlling Board from the General Revenue Fund for emergency purposes/contingencies.
Employment Relations Board:
Administers the Ohio Public Employees' collective bargaining act and hears, adjudicates and works with various labor-related cases and issues.
Encumbrance:
The reservation of part of an appropriation, in the estimated amount of a purchase order, contract, etc., that ensures money will be available to pay for the goods or services purchased when they are properly invoiced.
ENG:
Board of Engineers & Surveyors
Environmental Board of Review:
Hears and resolves appeals resulting from various technical and legal final actions taken by the Director of the Ohio Environmental Protection Agency, the Director of the Ohio Department of Agriculture, the State Fire Marshal, the State Emergency Response Commission and county and local boards of health.
Environmental Protection Agency:
Protects human health and the environment by restoring contaminated land; protecting water resources; and implementing standards for air quality, drinking and stream water quality, wastewater treatment, and solid, infectious and hazardous waste treatment and disposal.
EPA:
Environmental Protection Agency
Equipment:
This category of expense includes payments for various types of tangible property of a more or less permanent nature, other than land or buildings and improvements thereon.
ERB:
Employment Relations Board
ESC:
Edison State Community College
ETC:
Broadcast Educational Media Commission
ETH:
Ethics Commission
Ethics Commission:
Administers, advises upon and enforces ethical conduct in government under state general law, the Ohio Ethics Law and related sections of Ohio Revised Code.
Executive Budget:
Also known as the "Blue Book," the Executive Budget provides the legislature and the public with the Governor's funding recommendations for the next operation budget biennium. Proposed funding levels, historical spending patterns, and descriptive narratives are presented for each agency. It also includes information about the budget process, revenue sources and estimates, economic forecasts, capital improvements, state funds, and special program areas. The document is the executive's financial plan for state government and is made available via the Office of Budget and Management website.
EXP:
Expositions Commission, Ohio
Expenditures:
Payments against appropriations that reduce the cash balance after legal requirements have been met. A fiscal year's expenditures are payments actually made in that fiscal year, regardless of the state fiscal year in which the appropriations were reserved or encumbered for such payments.
Expense Category:
Narrow your spending search by selecting the type of expense being made. Select from the Expense Category (the broadest spending description), followed by Expense Type, and then Expense Code (the most specific spending description).
Expense Code:
Narrow your spending search by selecting the type of expense being made. Select from the Expense Category (the broadest spending description), followed by Expense Type, and then Expense Code (the most specific spending description).
Expense Type:
Narrow your spending search by selecting the type of expense being made. Select from the Expense Category (the broadest spending description), followed by Expense Type, and then Expense Code (the most specific spending description).
Export:
Click here to download a spreadsheet of the data you are viewing to easily search and sort.
Expositions Commission, Ohio:
Responsible for conducting the annual Ohio State Fair and maintaining and managing property held by the state for the purposes of conducting fairs, expositions and exhibits.
Facilities Construction Commission, Ohio:
Guides capital projects for state agencies, state-supported universities and community colleges, including Ohio's comprehensive public K-12 school construction and renovation program. This commission was abolished and absorbed in FY2018 by the Ohio Facilities Construction Commission.
FAQ Button:
Click here to view the frequently asked questions page.
Financial Audit:
An examination of documents, records, reports, systems of internal control, accounting and financial procedures, etc., by an auditor for the purpose of rendering a formal opinion that the financial statements of the entity involved present fairly its financial position and results of operations in conformity with generally accepted accounting principles or that other financial reports comply with specified finance-related criteria.
Fiscal Year:
A 12-month budget and accounting period that is named for the year in which it ends and that for the state or a school district begins on July 1; for a political subdivision other than a school district begins on January 1; and for the federal government (FFY) begins on October 1; e.g., state FY 2010 is the 12-month period ending June 30, 2010.
FUN:
Embalmers & Funeral Directors Board
Fund:
A fund is a separate fiscal and accounting entity with a self-balancing set of accounts. A fund created in the state treasury usually has one or more appropriation items from which expenditures are made. If the fund has only one appropriation line item, the line item name often is the same as the fund name.
Fund Balance:
The unencumbered cash remaining in a fund at the end of a specified time period, usually the end of the fiscal year.
Fund Group:
A category of similar funds that the Office of Budget and Management has grouped for budgetary reporting purposes according to their revenue sources and the purposes for which they are used.
FY:
Fiscal Year
General Assembly:
The legislative branch of Ohio's government. Consists of the Ohio Senate and the Ohio House of Representatives.
General Obligation Bond:
A bond that is secured by the issuer's general taxing powers, often expressed, in the case of the state, as secured by the "full faith and credit of the state."
General Revenue Fund:
The GRF is the primary operating fund of the state. This fund receives the unrestricted revenues of the state, primarily from such revenue sources as the personal income tax, the sales and use tax, the corporate franchise tax, and the public utilities excise tax. The fund also receives significant federal revenues that primarily support human services programs.
Glossary Button:
Click here to view a glossary of terms and definitions for General Terms, Website Tools, Agencies, Expense Types, Funds, and Acronyms.
Goods & Services for Resale:
This category of expense includes payments for goods and services held for resale rather than for use in operations.
GOV:
Office of the Governor
GRF:
General Revenue Fund
HEAP:
Home Energy Assistance Program
HEF:
Higher Education Facilities Commission
HFA:
Housing Finance Agency, Ohio
Higher Education:
Education offered at colleges, universities, or post-secondary schooling.
Higher Education:
Education offered at colleges, universities, seminaries, or post-secondary schooling.
Higher Education Facilities Commission:
Assists independent, not-for-profit institutions of higher education in financing the construction, renovation or rehabilitation of educational facilities through tax exempt bonds.
Highest Paid Companies Table:
This table lists the highest paid vendor companies for the state in the selected fiscal year. This table does not include intra-government transfers or subsidy payments.
Hispanic/Latino Affairs Commission:
Advises policy makers and elected officials on issues affecting Hispanic Ohioans. Connects Latino communities across the state and builds the capacity of community organizations so they may better serve the fast growing Latino population of Ohio.
Historical Society, Ohio:
Promotes knowledge of Ohio's history. Administers the state historical museum, library, the State Archives of Ohio and houses the State Historic Preservation Office. Maintains and operates 58 historic sites and museums that encompass nearly 5,000 acres and over 300 buildings and structures throughout the state.
Hocking Technical College:
Located in Nelsonville and established in 1968, Hocking Technical College sits on 2,300 acres of land.
House of Representatives:
Half of the legislative branch of Ohio's government. Consists of 99 representatives who voice the opinions of citizens
Housing Finance Agency, Ohio:
Finances the acquisition, construction, rehabilitation and remodeling of housing intended for rental or ownership, or both, by families of low or moderate income.
How Are We Doing? Button:
Click here to provide feedback to the Ohio Treasurer's office on the online checkbook website or other Treasurer's transparency initiatives.
HTC:
Hocking Technical College
IGO:
Office of Inspector General
Industrial Commission:
Serves injured workers and Ohio employers through prompt and impartial resolution of issues arising from workers' compensation claims and through the establishment of adjudication policy.
INS:
Department of Insurance
Interim Appropriation:
A short-term appropriation, often for only a month, that the General Assembly enacts in order to continue funding state operations, usually at their current level, if it fails to enact the main operating appropriations bill on time.
ISTV:
IntraState Transfer Voucher
James A. Rhodes State College:
Located in Lima and established in 1971, James A. Rhodes State College offers over 90 different certificates.
JCO:
Judicial Conference of Ohio
JCR:
Joint Committee on Agency Rule Review
Jefferson Technical College:
Located in Steubenville and established in 1966, Jefferson County Technical College expanded to become Eastern Gateway Community College in 2009 and offers associate degrees and certificates.
JFS:
Department of Job & Family Services
JLE:
Joint Legislative Ethics Committee
Joint Committee on Agency Rule Review:
The committee consists of five State Representatives and five State Senators. JCARR's primary function is to review proposed, new, amended and rescinded rules from over 120 agencies to ensure they do not exceed their rule-making authority granted to them by the General Assembly.
Joint Legislative Ethics Committee:
Serves as the ethics advisory committee for Ohio's legislative branch of government.
JSC:
Judiciary/Supreme Court
JTC:
Jefferson Technical College
Judgments, Settlements & Bonds:
This category of expense includes payments made as a result of a rendered judgment, a negotiated settlement, reparations, attorney fees, and claims.
Judicial Conference of Ohio:
Studies the coordination of the work of Ohio courts and encourages uniformity in the application of the law, rules and practices throughout the state. Promotes an exchange of experience and suggestions respecting the operation of the judicial system and makes recommendations for the improvement of the administration of justice.
Judiciary/Supreme Court:
Hears appeals from Ohio's 12 District Courts of Appeals, exercises original jurisdiction in certain cases and carries out other assorted duties.
Kent State University:
Located in Kent and established in 1910, Kent State University is one of the largest colleges in Ohio with an enrollment of almost 42,000.
KSU:
Kent State University
Lake Erie Commission:
Works to preserve Lake Erie's natural resources, protect the quality of its waters and ecosystem and promote economic development of the region.
Lakeland Community College:
Located in northeast Ohio and established in 1967, Lakeland Community College was the first college that was voted on by the people.
Lapse:
The expiration of an appropriation because it was not expended or encumbered before the end of the period for which it was made.
Largest Expense Types Table:
This table lists the largest total expenses for the state in the selected fiscal year.
LCC:
Lakeland Community College
LCO:
Liquor Control Commission
LEC:
Lake Erie Commission
Legal Rights Service:
Provides accurate and timely legal advice and information to the Governor and to the director and divisions of the Department of Administrative Services.
Legislative Service Commission:
Provides nonpartisan drafting, fiscal, research, training and other technical services to the Ohio General Assembly.
LIB:
State Library Board
Line-Item Veto:
A provision that allows a Governor to veto components of the state budget approved by the legislature on a line-by-line basis.
Liquor Control Commission:
Ensures compliance with liquor laws and regulations. Provides fair and impartial hearings for the protection of the public and liquor permit holders.
Local Governments:
Local governments within Ohio who have voluntarily submitted expenditure data are displayed on the website.
LOR:
Lorain County Community College
Lorain County Community College:
Located outside Cleveland and established in 1963, Lorain County Community College was the first community college to exhibit a fabrication lab.
LOT:
Lottery Commission
Lottery Commission:
Generates profits for programs benefiting primary, secondary, vocational and special education through the operation of the state lottery.
LP:
Lease Purchase
LRS:
Legal Rights Service
LSC:
Legislative Service Commission
LTC:
James A. Rhodes State College
Lump-Sum Appropriation:
An appropriation for a broad purpose or an entire agency rather than for a specific activity (e.g., community sanctions) or object of expenditure (e.g., personal services).
Manufactured Home Commission:
Regulates the installation of manufactured housing. This commission was abolished in FY2018 and absorbed by the Department of Commerce.
MARCS:
Multi-Agency Radio Communication System
Marion Technical College:
Located in Marion and established in 1970, Marion Technical College has been awarded with two Innovation Awards.
MAT:
Zane State College
MCD:
Department of Medicaid
MCO:
Medical University of Ohio at Toledo
MED:
Medical Board
Medical Board:
Provides medical regulation and licenses. Oversees the practice of medicine and its branches to protect and enhance the health and safety of the public.
Medical Transportation Board:
The Ohio Medical Transportation Board has been merged to form the State Board of Emergency Medical, Fire and Transportation Services.
Medical University of Ohio at Toledo:
Located in Toledo and established in 1964, The Medical University of Ohio merged with the University of Toledo to create the University of Toledo Medical Center in 2006.
MHC:
Manufactured Home Commission
Miami University:
Located in Oxford and established in 1809, Miami University reflects the name of the Miami tribe, who once inhabited the Miami Valley.
MIH:
Commission on Minority Health
Motor Vehicle Repair Board:
Administers and enforces the laws on motor vehicle collision repair registration in order to enhance consumer protection and promote industry growth and compliance.
MTC:
Marion Technical College
MUN:
Miami University
Navigate:
What spending data do you want to search? Choose state data or local government data. You can only search one set of data at a time.
NCC:
North Central Technical College
NEC:
Not Elsewhere Classified
Need Help Getting Started? Button:
Click here to view the tutorial on how to use the website.
NEM:
Northeast Ohio University College of Medicine
Non-Recurring/One-Time Appropriation:
An appropriation made for a one-time item or project. Examples include capital or major equipment purchases, special studies, and information technology upgrades.
North Central Technical College:
Located in Mansfield and established in 1961, North Central State University currently enrolls over 3,000 students.
Northeast Ohio University College of Medicine:
Located near Akron and established in 1973, Northeast Ohio Medical University is the only medical school in the country that partners with four state universities: University of Akron, Cleveland State University, Kent State University, and Youngstown State University.
Northwest State Community College:
Located in Archbold and established in 1968, Northwest State Community College is a public two-year college offering degree and certificate programs.
NTC:
Northwest State Community College
NUR:
Board of Nursing
OAK:
Ohio Administrative Knowledge System
OAKS:
Ohio Administrative Knowledge System
OBD:
Board of Dietetics
Objective:
An aim toward which a state agency directs its effort to accomplish a stated agency priority. Something to be accomplished in specific, often measurable terms, and that is achievable within a specific time frame. Objectives are more specific than goals and aim to achieve an agency's main purpose. The Executive Budget highlights an agency's objectives in the Executive recommendation section in each agency's narrative.
OBM:
Office of Budget & Management
OCC:
Consumers' Counsel, Office of the Ohio
Occupational Therapy, Physical Therapy & Athletic Trainers:
Responsible for the regulation of the practices of occupational therapy, physical therapy, and athletic training.
ODB:
Optical Dispensers Board
Office of Budget & Management:
Ensures that the financial operations of state government are handled in a manner consistent with state laws and policies. Develops budgets; monitors, processes and reports on financial transactions; and reviews and coordinates the financial policies and activities of state agencies.
Office of Inspector General:
Investigates allegations of wrongful acts and omissions by state agencies, officers, and employees, as well as any person who does business with the state.
Office of the Governor:
The state's highest-ranking public official and leader of Ohio's government.
Office of Unemployment Compensation:
Provides resources for people seeking unemployment benefits, employers that need to file and pay unemployment taxes and information on unemployment programs.
Ohio Administrative Knowledge System:
The Ohio Administrative Knowledge System exists to improve the effectiveness, efficiency and integration of state government business functions through an Enterprise Resource Planning system while supporting business initiatives and requirements.
Ohio Revised Code:
Contains all acts and laws passed by the Ohio General Assembly and signed by the Governor.
Ohio State University:
Located in Columbus and established in 1870, The Ohio State University has a total enrollment of more than 63,000 students; the largest enrollment of any university in the state.
Ohio University:
Located in Athens and established in 1804, Ohio University was the first university in the state of Ohio.
Ohioana Library Association:
Dedicated to collecting, preserving and promoting the written work of Ohio's writers, artists and musicians.
OHS:
Historical Society, Ohio
OHU:
Ohio University
OIC:
Industrial Commission
OLA:
Ohioana Library Association
Operating Budget:
The budget established for the operation of a state agency or program, typically based on legislative appropriation, and completed in two-year periods beginning with even-numbered fiscal years.
Operating Funds:
Money that is appropriated for the administration of an agency and that does not include capital or subsidy funds.
OPI:
Ohio Penal Industry
OPP:
Board of Orthotic Prosthetic Pedorthics
OPT:
Board of Optometry
Optical Dispensers Board:
Regulates the practices of opticianry and ocularistry through the licensing of practitioners, establishment of educational standards and the enforcement of the laws and rules governing their practice.
OSB:
School for the Blind, Ohio
OSD:
School for the Deaf, Ohio
OSU:
Ohio State University
OT:
Overtime
OTC:
Owens State Community College
Other District:
Special purpose districts are independent governmental units (other than a school district) that exist as separate entities with substantial administrative and fiscal independence from general-purpose local governments. Such districts may include Conservancy Districts, Joint Ambulance Districts, Joint Fire Districts, Joint Solid Waste Management Districts, Joint Hospital Districts, Library Districts, Housing Authorities, Park Districts, Regional Airport Authorities, Regional Arts & Cultural Districts, Port Authorities, Regional Transit Authorities, Transportation Improvement Districts, Regional Water & Sewer Districts, Sanitary Districts, Watershed Districts, and Soil & Water Conservation Districts.
OVH:
Ohio Veterans Home
Owens State Community College:
Located in Toledo and Findlay and established in 1965, Owens Community College enrolls over 20,000 undergraduates.
Paid To:
The name of the vendor who has received a payment.
PAY:
Disability Leave Funds
Payment:
The act of a government entity transferring funds to another entity or vendor.
Payment Card:
The State of Ohio Payment Card Program allows state agencies to use Visa cards to purchase small dollar goods and services, streamlining the procurement and payment process and reducing overhead costs.
PBR:
Personnel Board of Review
P-Card:
Purchasing Card
Performance Based Budgeting:
A budgeting practice under which appropriations are based on expected agency performance levels focusing on agency or program outcomes rather than inputs.
Personal Services:
Expenditures for payroll, including fringe benefits, and related services such as consultants and temporary help.
Personal Services - Payroll Expenses:
This category of expense includes payments of salaries and wages, supplements, fringe benefits, termination payments, payroll, accounting, personnel, and collective bargaining charges made to or for employees of the state, or any of the departments, commissions, bureaus, boards, or councils as directed by the Ohio Revised Code. It also includes payments for the Ohio National Guard and per diems to board members who are not state employees.
Petroleum Underground Storage Tank Release Compensation Board:
The Board is committed to serving Ohio’s petroleum underground storage tank owners and operators by managing the Financial Assurance Fund on a sound fiscal basis while efficiently providing financial assistance to remediate contamination caused by releases from assured petroleum underground storage tanks.
Popular Searches Button:
Click here to view shortcuts to some of the most popular searches.
PPS:
Purchased Personal Service
Print to PDF:
Click here to create a PDF document of the graph you are viewing.
Program:
A program is a discrete activity within an agency's organization that is intended to provide a specific good or service in response to an identified social or individual need or problem.
PRX:
Board of Pharmacy
PSY:
Board of Psychology
PUB:
Public Defender Commission
Public Defender Commission:
Responsible for providing legal representation and other services to those accused of a crime who cannot afford to hire their own attorney.
Public Utilities Commission:
Regulates providers of utility services.
Public Works Commission:
Administers the State Capital Improvement Program, the Local Transportation Improvements Program and the Clean Ohio Conservation Green Space Program. Funds public works projects such as the construction of bridges, roads, storm water, wastewater and water systems.
PUC:
Public Utilities Commission
Purchased Personal Services:
Services for which state agencies contract such as consultants, physicians, and temporary services.
Purchased Personal Services:
This category of expense includes payments for personal service rendered to the State of Ohio by companies and individuals not on state payroll. It includes professional fees, consultant fees, other purchased personal services and payments for temporary work furnished by private companies.
PWC:
Public Works Commission
PYT:
Occupational Therapy, Physical Therapy & Athletic Trainers
R.C.:
Revised Code
RAC:
Racing Commission
Racing Commission:
Governs Ohio's horse racing industry and is dedicated to the protection, preservation and promotion of horse racing and industry-related components.
Rainy Day Fund (Budget Stabilization Fund):
A state fund that the General Assembly has declared its intent to maintain at approximately 5% of General Revenue Fund revenues during the preceding fiscal year and that is designed to eliminate the necessity for or to mitigate the severity of budget cutbacks in order to avert a deficit (R.C. 131.43).
RCB:
Respiratory Care Board
Real Dollars (Constant Dollars):
The value of money after adjusting for inflation over a period of time as opposed to the nominal or current value, which does not reflect any inflationary adjustments.
Reappropriation:
Legislative action that provides for the renewal of a previous capital appropriation. Agencies sometimes are not able to spend what is in the current capital bill or the current capital reappropriations bill by the end of the biennium. However, agencies will continue to need the appropriation or a portion of it for projects designated in those bills that are not yet completed.
Redraw:
Click here to change the graphical representation of data you are viewing. Options may include a pie graph, bar chart, line graph and stacked bar chart.
Refugee Medical Assistance:
Refugees who are not eligible for any form of Medicaid (i.e., those without dependent children under 19 years of age) may be eligible for RMA for their first eight months after arrival in the United States. Income and resources are based on the assistance group’s income and resources that existed on the date of application.
Rehabilitation Services Commission:
The Ohio Rehabilitation Services Commission has changed its name to Opportunities for Ohioans with Disabilities. Assists individuals with disabilities to live independently, gain meaningful employment or receive disability benefits through the Social Security Administration.
REP:
House of Representatives
Respiratory Care Board:
Licenses and regulates respiratory care professionals and home medical equipment facilities that sell, deliver, rent, install, demonstrate, replace or maintain home medical equipment. In FY2018, this board was abolished and absorbed by the State Medical Board.
Revenue Bond:
A bond that is repayable, both as to principal and interest, exclusively from revenues generated by the specific projects or enterprises financed by it, e.g., a bond issued to finance Ohio Turnpike improvements that is secured by tolls collected from motorists who drive on the turnpike.
RGC:
Rio Grande Community College
Rio Grande Community College:
Located in Rio Grande and established in 1876, Rio Grande Community College currently enrolls just over 2,000 undergraduates.
RPTC:
Resale Pass-Through Charges
RSC:
Rehabilitation Services Commission
SAN:
Sanitarian Registration Board
Sanitarian Registration Board:
Protects public health by ensuring that registered sanitarians possess and maintain specialized knowledge and skills in the field of environmental health through minimum education standards, examinations, continuing education requirements and the investigation of complaints filed with the board. In FY2018, this board was abolished and absorbed by the Department of Health.
SCC:
Sinclair Community College
School District:
The territory designated within the corporate limits of a city (City School District) or outside of the corporate limits of a city (Local School District) as attached for school purposes.
School for the Blind, Ohio:
The Ohio State School for the Blind, a publicly funded educational facility, is dedicated to the intellectual, social, physical and emotional growth of students with visual impairments, including those with multiple disabilities.
School for the Deaf, Ohio:
Provides comprehensive education for Ohio's deaf and hard-of-hearing students.
SCR:
Board of Career College & Schools
Search Button:
Search the checkbook by keyword.
Secretary of State:
Oversees the elections process, ensures business filings are quick, efficient and easy to retrieve while safeguarding corporate identities and maintaining public records for the state.
SEN:
Senate
Senate:
Half of the legislative branch of Ohio's government and composed of 33 State Senators representing the citizens of Ohio.
SFC:
Facilities Construction Commission, Ohio
Share:
Click here to share the current page you are viewing with others on social media.
Shawnee State University:
Located in Portsmouth and established in 1986, Shawnee State University is Ohio's newest state-supported university.
Sinclair Community College:
Located in Dayton and established in 1887, Sinclair Community College is one of the largest community college campuses in North America.
SOA:
Southern Ohio Agricultural & Community Development Foundation
SOC:
Southern State Community College
SOS:
Secretary of State
Southern Ohio Agricultural & Community Development Foundation:
The endowment fund consists of grants and donations made to the southern Ohio agricultural and community development foundation and investment earnings of the fund. The foundation uses the endowment fund to carry out its duties.
Southern State Community College:
Located in Hillsboro and established in 1975, Southern State Community College was one of the first community colleges to develop an accredited transfer program.
SPA:
Hispanic/Latino Affairs Commission
SPE:
Speech-Language Pathology & Audiology Board
Special Revenue Fund (Rotary Fund, Special Account):
A fund that is used to account for revenues from specific taxes, fees, or other earmarked sources that are designated to finance particular functions or activities, e.g., the Oil and Gas Well Fund, Surface Mining Fund, and Wildlife Fund.
Speech-Language Pathology & Audiology Board:
Regulates the practice of speech-language pathology and audiology by establishing, promoting and enforcing practice standards and professional competency among licensees. In FY2018, this board was abolished and a new State Speech and Hearing Professionals Board was created.
SSC:
Shawnee State University
Stark Technical College:
Located in Stark County and established in 1960, Stark State College of Technology enrolls over 15,000 students.
State Appropriation Limitation:
An act passed in Senate Bill 321 of the 126th General Assembly that limits, with certain exceptions, General Revenue Fund appropriation increases to 3.5 percent of prior fiscal year spending and allows for adjustments based on the consumer price index (CPI) and population growth.
State Budgets Button:
Click here to be directed to the Office of Budget and Management's state budget webpage. This webpage includes current and archived state and operating budgets, mid-biennium budget information, and monthly financial reports.
State Contracts Button:
Click here to be directed to the state procurement webpage. This webpage provides access to bid opportunities and contract award information for supplies and services from all levels of state government. Visitors may also search state contracts by keyword and contract type.
State Library Board:
Leads and partners in the development of library services in Ohio. Promotes and enables resource sharing among libraries and library networks. Provides access to information for Ohio's state government and specialized services to Ohio's residents.
State of Ohio:
State of Ohio appropriated expenditures are displayed on the website.
State Printing:
Provides its customers with a total publication solution and offers a full range of commercial procurement services with contract printers throughout the state, records and forms management, mail services, mainframe printing, fulfillment services and a network of copy centers.
STC:
Stark Technical College
Subsidies & Shared Revenue:
This category of expense includes distribution for aid to any other governmental entity. It also includes allocation of appropriations for certain designated programs or projects.
Subsidy Account:
An appropriation line item used to legally restrict appropriations and account for distributions for designated purposes. Such distributions are made to individuals, organizations on behalf of individuals, school districts, higher education facilities, local governmental units, or other recipients.
Subsidy Appropriation:
An appropriation that is identified by a 500-series number in the state chart of accounts and that is restricted for distribution to specified organizations, units of local government, etc.
Supplemental Appropriation:
An additional appropriation for a purpose or agency that is made subsequent to the initial appropriation for the purpose or agency for that fiscal year or biennium.
Supplies, Maintenance & Travel:
This category of expense includes payments for items that are used, consumed or deteriorated through use or that lose their identity through fabrication or incorporation into different or more complex units or substances, and payments for the upkeep of property or equipment for the operation of government, also includes travel expenses.
TANF:
Temporary Assistance for Needy Families
TAX:
Department of Taxation.
Tax Expenditure:
Any tax provision that exempts in whole or in part certain persons, income, goods, services, or property from taxation. Tax expenditures represent a loss of tax revenue to state government for the purpose of encouraging certain activities or providing relief to taxpayers in designated circumstances in order to accomplish public policy goals. The Ohio Revised Code requires the Department of Taxation to prepare a tax expenditure report as a supplement to the Governor's Executive Budget proposal.
Terra State Community College:
Located in Fremont and established in 1968, Terra State Community College sits on 143 acres.
Tobacco Use Prevention & Control Foundation:
In May 2008, legislation was passed that abolished the former Tobacco Use Prevention and Control Foundation and Tobacco Use Prevention and Control Endowment Fund and transferred the $270 million left in its endowment back to state control.
TOS:
Treasurer of State
Township:
A civil government subdivision of a county, serving as a body, political and corporate, for the purpose of exercising and executing public responsibilities. Townships encompass the unincorporated area of the state, serving approximately 35 percent of Ohio's population.
Transfers & Non-Expense:
This category of expense includes transfers of state funds to individuals or governmental entities.
Treasurer of State:
Responsible for collecting, investing and protecting state funds using sound fiscal policy.
Treasurer's Transparency Project:
The comprehensive efforts of the State Treasurer's office to promote online transparency and accountability for government. The Treasurer's office has posted state and education employees' salaries, an interactive map of state properties and monthly county investment reports since 2011.
TTA:
Tuition Trust Authority, Ohio
TTC:
Terra State Community College
Tuition Trust Authority, Ohio:
Provides tax-advantaged investment options, collectively known as Ohio's College Advantage 529 Savings Plans, for Ohio families to save for their children's college education.
TUP:
Tobacco Use Prevention & Control Foundation
UAK:
University of Akron
UCN:
University of Cincinnati
University of Akron:
Located in Akron and established in 1870, The University of Akron is regarded as a world leader in polymer research.
University of Cincinnati:
Located in Cincinnati and established in 1819, The University of Cincinnati is one of the oldest and largest universities in Ohio.
University of Toledo:
Located in Toledo and established in 1872, The University of Toledo is the sixth largest university in the state of Ohio.
UST:
Petroleum Underground Storage Tank Release Compensation Board
UTO:
University of Toledo
Vendor ID Number:
The ten-character identification under which a vendor is identified in the Ohio Administrative Knowledge System (OAKS).
Veterans Organizations:
Seek to identify, connect with and advocate for veterans and their families.
Veterinary Medical Licensing Board:
Ensures that those who are licensed by the board meet certain minimum education and training criteria to safely practice veterinary medicine.
View By Button:
When viewing spending information graphically, click on the View By button to view the same data through other accounting categories.
Village:
A municipal corporation with fewer than 5,000 residents.
Vision Professionals Board:
In FY2018, the Board of Optometry and the Ohio Optical Dispensers Board were consolidated to create the State Vision Professionals Board.
Voucher:
An authorization prepared in connection with making payment to a provider of goods or services that usually indicates the fund in which the transaction is to be recorded and certifies that the purchase was properly authorized, the goods or services have been received, the bill for the payment is a legal charge against the state, and money for the purchase has been appropriated.
Voucher ID Number:
An agency-specific eight-digit number that records an authorized transaction with a vendor. There may be multiple transactions (vouchers) grouped into a single vendor payment (check).
VTO:
Veterans Organizations
Warrant:
A formal certification of the validity of a debt, looking similar to and circulating much like a check, that authorizes or directs a financial agent (e.g., the Treasurer of State) to pay the debt.
Washington State Community College:
Located in Marietta and established in 1971, Washington State Community College currently enrolls 2,300 students.
WIC:
Women, Infants, and Children.
Wright State University:
Located outside Dayton and established in 1967, Wright State University currently hosts the largest Air Force ROTC detachment in the Northeast Region.
WSU:
Wright State University
WTC:
Washington State Community College
Year-to-Year:
Click here to view a graphical representation of a year-to-year spending comparison for spending information you are currently viewing. The historical spending information also may be viewed by quarter or by month.
Youngstown State University:
Located in Youngstown and established in 1908, Youngstown State University lies on a 140 acre campus.
YSU:
Youngstown State University
Zane State College:
Located in Zanesville and established in 1969, Zane State College offers over 40 associate degree programs.
Zero-Based Budgeting:
A budgeting approach that requires agencies to justify all requested expenditures, instead of only expenditures above the funding level provided in the previous period.
Ohio State Seal Logo
© 2017 Office of the Ohio Treasurer

Processing...