The previous Ohio
fiscal system had grown grossly archaic. Appropriations were
made by the Legislature to the departments in lump sums or in
the form of granting all receipts and balances, some of the
departments being maintained by the fees from interests they
regulated. Of the departments having receipts of their own, many
had deposits of their own in banks and their own checking
accounts, so that their funds never passed through the State
Treasury or through the hands of the State Auditor. Other
departments got much or little from the Legislature, depending
upon whether they had a gifted representative to appear for them
before the legislative finance committee. Institutions vied with
each other in providing the best entertainment to these
committees as they made their week-end junket trips over the
State during legislative sessions.
All this was changed in one sweeping stroke in the first
administration of Governor Cox. All receipts of all departments
now go into the State Treasury and none leave the treasury until
it is appropriated in specific sums for specific purposes within
specific departments. The state auditor has a check on every
expenditure.
The Ohio budget department is composed of one commissioner
appointed by the Governor, an assistant and a clerk. All
departmental requests for funds desired of the next succeeding
Legislature are filed with the Budget Commissioner, to be
brought before the Governor.
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