Ohio Revised Code Title LI. Public Welfare § 5139.87

(A) The department of youth services shall serve as the state agent for the administration of federal juvenile justice grants awarded to the state.

(B) There is hereby created in the state treasury the juvenile justice and delinquency prevention fund. All federal grants and other moneys received for federal juvenile programs shall be deposited into the fund. All receipts deposited into the fund shall be used for federal juvenile programs. All investment earnings on the cash balance in the fund shall be credited to the fund. The department of youth services shall maintain a financial activity report of each individual grant within the fund, including any expenses or revenues credited to those individual grants.