Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
  
Through April, total GRF tax receipts were $117.2 million below estimate. Including both tax and nontax receipts, state  
sources as a whole were $81.9 million below estimate.  
  
The personal income tax took a big hit in April with a negative monthly variance of $109.4 million (13.2%), increasing its  
negative year-to-date (YTD) variance to $201.3 million.  
  
Sales & use tax revenue was also below estimate by $15.9 million in April, reducing its positive YTD variance to  
$30.1million.  
  
Through April, GRF Medicaid expenditures were $404.7 million below estimate while all-funds (including both GRF and non-  
GRF) Medicaid expenditures were $1.96 billion below estimate.  
  
A large portion ($920.2 million) of the Medicaid variance was due to a delay in making certain payments for hospitals.  
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  
-
$126.4 million  
$88.3 million  
9.7%  
-$50.5 million  
-1.8%  
April  
-
6.5%  
-
$117.2 million  
-0.7%  
-$222.9 million  
-2.1%  
-$304.8 million  
-1.1%  
Year to Date  
GRF Uses  
 GRF uses mainly consist of various program expenditures (98%) but also include transfers out.  
GRF Medicaid  
Program Expenditures  
Total GRF Uses  
$
146.2 million  
$304.8 million  
10.1%  
$300.5 million  
10.0%  
April  
11.3%  
-
$404.7 million  
-2.6%  
-$286.2 million  
-1.0%  
-$262.6 million  
-0.9%  
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  
-
$444.0 million  
-48.5%  
-$297.7 million  
-13.5%  
-$13.3 million  
-3.9%  
April  
-
$1,560.3 million  
-23.7%  
-$1,964.9 million  
-8.9%  
$184.0 million  
6.2%  
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.  
May 2016