Ohio Revised Code Title I. State Government § 113.70

(A) “Expenditure” means a payment, distribution, loan, advance, reimbursement, deposit, or gift of money from a state entity to any supplier.

(B) “Political subdivision” means a county, city, village, public library, township, park district, school district, regional water and sewer district, or regional transit authority.

(C) “Public library” means a library that is created, maintained, and regulated under Chapter 3375. of the Revised Code.

(D) “School district” means a city, local, exempted village, or joint vocational school district; a science, technology, engineering, and mathematics school established under Chapter 3326. of the Revised Code; or an educational service center. “School district” does not mean a community school established under Chapter 3314. of the Revised Code.

(E) “State entity” means the general assembly, the supreme court, the court of claims, the office of an elected state officer, or a department, bureau, board, office, commission, agency, institution, instrumentality, or other governmental entity of this state established by the constitution or laws of this state for the exercise of any function of state government, but excludes a political subdivision, an institution of higher education, a state retirement system, and the city of Cincinnati retirement system. “State entity” does not include the nonprofit corporation formed under section 187.01 of the Revised Code.

(F) “State retirement system” means the public employees retirement system, the Ohio police and fire pension fund, the state teachers retirement system, the school employees retirement system, and the state highway patrol retirement system.

(G) “Supplier” means any person, partnership, corporation, association, organization, state entity, or other party, including any executive officer, legislative officer, judicial officer, or member or employee of a state entity, that does either of the following: