Pursuant to the Ohio Revised Code, Section 5705.38 (A) "On or about the first day of each year, the taxing authority of each subdivision or other taxing unit shall pass an appropriation measure, and thereafter during the year it may pass any supplemental appropriation measures as it finds necessary, based on the revised tax budget or the official certificate of estimated resources or amendments of the certificate. If it desires to postpone the passage of the annual appropriation measure until an amended certificate is received based on the actual balances, it may pass a temporary appropriation measure for meeting the ordinary expenses of the taxing unit until no later than the first day of April of the current year, and the appropriations made in the temporary measure shall be chargeable to the appropriations in the annual appropriation measure for that fiscal year when passed."
Accordingly, the City of Maumee passes a temporary budget ordinance at the first council meeting each year to cover ordinary financial obligations for the 1st quarter of that year. The final operating budget is then prepared and an appropriation ordinance is passed at the last council meeting in March.
Click here for a copy of the current annual appropriation ordinance.