OHIO LEGISLATIVE SERVICE COMMISSION
Office of Research Legislative Budget
www.lsc.ohio.gov and Drafting Office
H.B. 491 Bill Analysis
135th General Assembly
Click here for H.B. 491’s Fiscal Note
Version: As Introduced
Primary Sponsors: Reps. T. Young and Peterson
Effective date:
Alyssa Bethel, Attorney
SUMMARY
 Requires political subdivisions and state retirement systems to participate in the Ohio
State and Local Government Expenditure Database.
 Requires the Database to include revenue information and operating budgets.
DETAILED ANALYSIS
Ohio State and Local Government Expenditure Database
The Ohio State and Local Government Expenditure Database was codified in 2021
during the 134th General Assembly to require certain state entities to provide expenditure1
information via the Database. The Treasurer of State maintains the Database, which is
accessible online by the public. The bill makes three changes. First, it requires political
subdivisions and state retirement systems to participate in the Database. Second, the bill
requires the Database to include revenue information. Finally, it requires the Database to
include operating budgets.
Political subdivisions and state retirement systems
Various state entities currently are required to participate in the Database, but state
retirement systems and political subdivisions participate at their own discretion.2 The bill
requires political subdivisions and state retirement systems to participate, which involves
providing the following information about each expenditure: amount, date paid, and recipient.3
1 An expenditure is any payment, distribution, loan, advance, reimbursement, deposit, or gift of money
to a supplier. See R.C. 113.71.
2 See current R.C. 113.77, repealed and replaced by the bill.
3 R.C. 113.72 and 113.75.
April 25, 2024
Office of Research and Drafting LSC Legislative Budget Office
The following political subdivisions would be subject to the requirement: counties, cities,
villages, public libraries, townships, park districts, school districts, regional water and sewer
districts, and regional transit authorities.4 Each participating entity is required to provide a link
to the Database on its website.5
Revenues and operating budgets
The bill also requires the Database to include information about revenues received by
state entities (including state retirement systems) and political subdivisions, including amount,
source, and date received.6 The Database would display information regarding revenues in
similar fashion to expenditures, including the ability to determine the total amount of revenue
received from a single source.7
Finally, the bill requires the Database to include operating budgets for each participating
state entity and political subdivision.8
HISTORY
Action Date
Introduced 04-16-24
ANHB0491IN-135/ts
4 R.C. 113.71.
5 R.C. 113.76.
6 R.C. 113.72.
7 R.C. 113.73.
8 R.C. 113.77.
P a g e |2 H.B. 491
As Introduced


Statutes affected:
As Introduced: 113.70, 113.71, 113.72, 113.73, 113.75, 113.76, 5501.521, 113.77