Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
GRF sources ended FY 2016 under estimate by $788.6 million. However, GRF uses were also under  
estimate by $1.13 billion.  
Both of these negative variances were largely driven by the Medicaid program. GRF Medicaid  
expenditures were under estimate by $925.9 million, which resulted in federal grant revenue into  
the GRF being below estimate by $586.8 million.  
Total FY 2016 GRF tax receipts were $216.0 million below estimate, driven by a negative variance  
in personal income taxes of $217.7 million.  
Agencies encumbered a total of $428.6 million at the end of FY 2016 for expenditure in FY 2017.  
The unobligated GRF cash balance at the end of FY 2016 was $764.7 million.  
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  
287.3 million  
Federal Grants  
Total GRF Sources  
$
-$388.3 million  
-47.2%  
-$130.3 million  
-4.7%  
June  
15.8%  
-
$216.0 million  
-1.0%  
-$586.8 million  
-4.8%  
-$788.6 million  
-2.3%  
FY 2016  
GRF Uses  
GRF uses mainly consist of various program expenditures (98%) but also include transfers out.  
GRF Medicaid  
Program Expenditures  
Total GRF Uses  
-
-
$654.9 million  
-$851.4 million  
-40.8%  
-$835.0 million  
-39.9%  
June  
-
62.7%  
$925.9 million  
-5.2%  
-$1,178.4 million  
-3.4%  
-$1,133.5 million  
-3.2%  
FY 2016  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA Expansion  
$
1,628.9 million  
$973.9 million  
48.2%  
-$11.1 million  
-3.2%  
June  
166.8%  
-
$339.9 million  
-3.9%  
-$1,265.8 million  
-4.8%  
$182.7 million  
5.0%  
FY 2016  
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.  
July 2016