WINTER, J. (of Medina County, by assignment).
Obviously, the only issue before the court in the instant case is whether Section 5705.15, Revised Code, is to be distinguished from Section 5705.14 in that it authorizes the transfers of public funds from one fund of a subdivision to any other fund, or whether it is limited strictly to those funds not excepted in paragraphs (A) through (F), Section 5705.14, and not excepted by the language of Section 5705.15:
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