The various Local Government Funds are transfers of State Revenue to the County and the Townships, Municipalities, and Libraries within the County. For the Local Government & Revenue Assistance Fund and the Local Government Fund, the Budget Commission, of which the Auditor is Secretary, holds hearings to determine the apportioning percentages. The Auditor applies these percentages to the amount certified by the Tax Commissioner. The Auditor must also publish the apportionments in a newspaper of general paid circulation. Any subdivision entitled to receive a share of these Funds may appeal the decision of the Budget Commission. The Auditor must then supply all relevant information the Board of Tax Appeals. No money may be distributed until the appeals are settled. As an alternative, the Budget Commission may use the apportionment percentages specified in the Revised Code.

For the County Library & Local Government Support Fund, the Auditor must go back to the classified tax settlement in 1984, the last year for this tax, and determine which subdivisions received any money, and how much. Based on this information, the Auditor then apportions the current year’s money in the same proportions.

The Auditor is required to disburse the County Library & Local Government Support Fund and the Local Government Fund funds to the several eligible subdivisions by the 15^th of each month (§5747.58 & §5748.50). The Local Government & Revenue Assistance Fund shall be distributed by the 20^th of each month (§5747.61).

The Auditor shall apportion and distribute among the libraries any collection of delinquent classified tax in the June and October disbursements.