Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
Through March, total GRF tax receipts were $9.2 million above estimate. Including both tax and  
nontax receipts, state sources as a whole were $57.0 million above estimate.  
The personal income tax posted a strong performance in March ($38.0 million or 10% above estimate),  
reducing its negative year-to-date (YTD) variance to $92.0 million.  
The sales & use taxes’ positive YTD variance increased by $3.6 million to $46.0 million.  
Through March, GRF Medicaid expenditures were $550.9 million below estimate while all-funds  
including both GRF and non-GRF) Medicaid expenditures were $1.67 billion 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  
31.9 million  
Federal Grants  
Total GRF Sources  
$
$3.0 million  
0.3%  
$60.1 million  
2.3%  
March  
2.2%  
$
9.2 million  
.1%  
-$311.2 million  
-3.2%  
-$254.3 million  
-1.0%  
Year to Date  
0
GRF Uses  
GRF uses mainly consist of various program expenditures (98%) but also include transfers out.  
GRF Medicaid  
Program Expenditures  
Total GRF Uses  
-
$63.3 million  
$67.7 million  
2.7%  
$69.5 million  
2.8%  
March  
-
4.1%  
-
$550.9 million  
-3.9%  
-$591.1 million  
-2.2%  
-$563.1 million  
-2.0%  
Year to Date  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA Expansion  
-
$478.8 million  
-$542.1 million  
-21.8%  
-$11.1 million  
-3.3%  
March  
-
49.7%  
-
$1,116.3 million  
-19.7%  
-$1,667.2 million  
-8.4%  
$197.3 million  
7.5%  
Year to Date  
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.  
April 2016