Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
Through May, total GRF tax receipts were $503.3 million below estimate, partly due to timing of foreign insurance  
tax receipts. Including both tax and nontax receipts, state sources as a whole were $459.8 million below estimate.  
The personal income tax did not meet expectations again in May; the tax’s negative year-to-date (YTD)  
variance increased by another $29.7 million to $231.0 million.  
Sales & use tax revenue was also below estimate by $15.7 million in May, further reducing its positive YTD  
variance from $30.1 million at the end of April to $14.5 million at the end of May.  
Through May, GRF Medicaid expenditures were $270.8 million below estimate and non-GRF Medicaid  
expenditures were $1.97 billion below estimate. A large portion ($1.06 billion) of the non-GRF 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  
$386.2 million  
Federal Grants  
Total GRF Sources  
-
$24.5 million  
2.8%  
-$353.5 million  
-11.1%  
May  
-
16.8%  
-
$503.3 million  
-2.5%  
-$198.5 million  
-1.7%  
-$658.3 million  
-2.1%  
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  
$
133.8 million  
-$40.8 million  
-1.4%  
-$35.8 million  
-1.3%  
May  
9.8%  
-
$270.8 million  
-1.6%  
-$327.1 million  
-1.0%  
-$298.5 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  
-
$412.0 million  
-$278.2 million  
-11.3%  
$9.8 million  
3.1%  
May  
-
37.8%  
-
$1,972.3 million  
-25.7%  
-$2,243.1 million  
-9.1%  
$193.9 million  
5.9%  
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.  
June 2016