Ohio Rev. Code § 940.08
The board of supervisors of a soil and water conservation district may employ assistants and such other employees as it considers necessary and may provide for the payment of the reasonable compensation of such assistants and employees and expenses incurred by them in the discharge of their duties from the special fund established for the district pursuant to section 940.12 of the Revised Code.
District employees are entitled to the sick leave benefits that are provided in section 124.38 of the Revised Code and the vacation leave benefits that are provided in section 325.19 of the Revised Code and are entitled to participate in the sick leave donation program established under section 940.09 of the Revised Code.
The board may designate the amounts and forms of other benefits, including insurance protection, to be provided to employees and may make payments of benefits from the district fund that is created with moneys accepted by the supervisors in accordance with division (E) of section 940.06 of the Revised Code or from the special fund created pursuant to section 940.12 of the Revised Code. The board of county commissioners may make payments of benefits that are provided under this section.
The board of supervisors may purchase such materials, equipment, and supplies, may lease such equipment, and may rent, purchase, or construct, and maintain, such offices, and provide for such equipment and supplies therefor, as it considers necessary and may pay for the same from the special fund established for the district pursuant to section 940.12 of the Revised Code.
R.C. § 940.08