Ohio Revised Code Title I. State Government § 131.37

There is hereby created in the state treasury the cash management improvement fund.  The director of budget and management shall transfer money between the fund and other state funds as provided in the plan approved under section 131.36 of the Revised Code.  He shall also pay from the fund to the federal government amounts of interest and refunds due the federal government pursuant to the agreement entered into under section 131.36 of the Revised Code.