Ohio Rev. Code Ann. § 3736.03 – Recycling and litter prevention fund

(A) There is hereby created in the state treasury the recycling and litter prevention fund, consisting of moneys distributed to it from fees, including the fee levied under division (A)(2) of section 3714.073 of the Revised Code, gifts, donations, grants, reimbursements, and other sources, including investment earnings.
(B) The director of environmental protection shall do all of the following:
1. (1) Use moneys credited to the fund exclusively for the purposes set forth in sections 3734.49, 3736.02, 3736.05, and 3745.014 of the Revised Code, with particular emphasis on programs relating to recycling;
2. (2) Require recipients of grants under section 3736.05 of the Revised Code, as a condition of receiving and retaining them, to do all of the following:
  1. (a) Create a separate account for the grants and any cash donations received that qualify for the donor credit allowed by section 5733.064 of the Revised Code;
  2. (b) Make expenditures from the account exclusively for the purposes for which the grants were received;
  3. (c) Use any auditing and accounting practices the director considers necessary regarding the account;
  4. (d) Report to the director information regarding the amount and donor of cash donations received as described by section 5733.064 of the Revised Code;
  5. (e) Use grants received to supplement and not to replace any existing funding for such purposes.
3. (3) Report to the tax commissioner information the director receives pursuant to division (B)(2)(d) of this section.