The Eighth District Court of Appeals affirmed the decision of the trial court, finding that the State of Ohio could not transfer federal TANF block grant money to the state's general fund. The transfer violated ORC 5101.46 and the Ohio Constitution. The state was ordered to return the money to the block grant fund. The Cuyahoga County Board of Commissioners filed this lawsuit, because transfer to the general account prevented availability of the TANF funds for county welfare programs. Judge Anthony O. Calabrese, Jr. dissented, stating that the federal funds reimbursed the state for services already provided, so the state was free to put the money in a general account. Additionally, Calabrese said the court did not have the power to order transfer of the funds, because that is a legislative function. See Cuyahoga County Board of Commissioners v. State of Ohio, 2005-Ohio-2821, June 9, 2005.