Ohio Revised Code Title LV. Roads Highways Bridges § 5501.521

(A) The department of transportation shall prepare expense reports related to grants and loans that are issued by the department through its transportation grant and loan programs. The department shall submit each report to the president of the senate and the speaker of the house of representatives at the earliest of the following periods:

(B) The department shall require the recipient of the loan or grant to assist in preparing the expense reports and itemizing the uses of the loan or grant money issued to that recipient.

(C) The department shall include its administrative expenses in managing the loan or grant program in the expense reports submitted in accordance with this section.

(D) If any content required for inclusion in an expense report under this section is the same content that the department submits to the Ohio state and local government expenditure database established under sections 113.70 to 113.77 of the Revised Code, the department may send copies of that content to the president of the senate and speaker of the house of representatives in lieu of including it in a report under this section.