Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
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  
-11.4%  
-$124.9 million  
-4.0%  
January  
-1.1%  
$20.5 million  
0.2%  
-$223.4 million  
-3.0%  
-$222.0 million  
-1.1%  
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  
-7.1%  
January  
-10.9%  
-7.1%  
-
$388.4 million  
-$542.7 million  
-2.5%  
-$529.4 million  
-2.4%  
Year to Date  
-3.5%  
Medicaid is mainly  
funded by the GRF  
but it also receives  
funding from various  
nonGRF funds.  
NonGRF Medicaid  
All-funds Medicaid  
-$734.3 million  
-4.9%  
All-funds ACA  
Expansion  
-$345.9 million  
$194.7 million  
-8.8%  
9
.7%  
Both GRF and  
nonGRF Medicaid  
expenditures contain  
federal and state  
moneys.  
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:  
http://www.lsc.ohio.gov/fiscal/bfn/default.htm.  
February 2016