Sections 107.032 to 107.035 and 131.55 to 131.58 of the Revised Code do not apply to reappropriations of the unexpended balances of appropriations that a state agency has encumbered prior to the close of a fiscal year.
Appropriations limitations do not apply to unexpended balances
Ohio Rev. Code Ann. § 131.60, under Chapter 131 | Revenues and Funds.
Ohio Rev. Code Ann. § 131.60