Ohio Legislative Service Commission  
Through January, total GRF tax receipts were a little over $20 million below estimate.  
The sales & use tax was the brightest spot ($78 million above estimate) but it was completely over  
shadowed by the poor performance in personal income tax receipts ($117 million below estimate).  
GRF Medicaid expenditures were $388 million below estimate while all-funds (including both  
GRF and nonGRF) Medicaid expenditures were $734 million below estimate.  
GRF Sources  
GRF sources mainly consist of state tax revenue (64%) and federal grants (35%) but also include some state  
nontax revenue and transfers in.  
Tax Revenue  
Federal Grants  
Total GRF Sources  
$22.3 million  
-$116.7 million  
-$124.9 million  
$20.5 million  
-$223.4 million  
-$222.0 million  
Year to Date  
GRF Uses  
GRF uses mainly consist of various program expenditures (98%) but also include transfers out.  
Medicaid and Primary and Secondary Education account for about 50% and 21%, respectively, of the  
total GRF uses in FY 2016.  
GRF Medicaid  
Program Expenditures  
Total GRF Uses  
$162.0 million  
-$205.3 million  
-$205.2 million  
$388.4 million  
-$542.7 million  
-$529.4 million  
Year to Date  
Medicaid is mainly  
funded by the GRF  
but it also receives  
funding from various  
nonGRF funds.  
NonGRF Medicaid  
All-funds Medicaid  
-$734.3 million  
All-funds ACA  
-$345.9 million  
$194.7 million  
Both GRF and  
nonGRF Medicaid  
expenditures contain  
federal and state  
Key: An up arrow indicates a positive variance (i.e., the amount by which  
actual is above estimate) while a down arrow indicates a negative variance.  
The full edition of LSC monthly Budget Footnotes may be accessed at:  
February 2016