Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
For the first four months of FY 2017, total GRF sources were below estimate by $262.2 million while total GRF  
uses were below estimate by $155.6 million.  
Year-to-date GRF tax revenue was $160.1 million below estimate at the end of October.  
The personal income tax and the sales and use tax were below estimate by $82.6 million and  
$76.4 million, respectively.  
Although a temporary shift in Medicaid expenditures from non-GRF funds to the GRF resulted in positive  
variances in October GRF Medicaid expenditures and federal grant revenue deposited into the GRF, all-  
funds Medicaid expenditures in October continued the trend of coming in well below estimates.  
Year-to-date GRF Medicaid expenditures were $95.1 million below estimate and all-funds Medicaid  
expenditures were $746.5 million below estimate.  
GRF Sources  
GRF sources mainly consist of state tax revenue (63%) and federal grants (35%) but also include some state  
nontax revenue and transfers in.  
Tax Revenue  
$88.1 million  
Federal Grants  
Total GRF Sources  
-
$103.9 million  
11.7%  
-$27.2 million  
-1.0%  
October  
-
4.7%  
-
$160.1 million  
-2.2%  
-$108.2 million  
-2.6%  
-$262.2 million  
-2.3%  
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  
$
-
193.6 million  
$69.2 million  
2.2%  
$41.0 million  
1.3%  
October  
14.8%  
$95.1 million  
-1.5%  
-$128.9 million  
-$155.6 million  
-1.2%  
Year-to-Date  
-
1.0%  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA Expansion  
-
$331.3 million  
-38.0%  
-$137.7 million  
-6.3%  
-$26.1 million  
-7.3%  
October  
-
$651.4 million  
-27.4%  
-$746.5 million  
-8.7%  
-$83.8 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.  
November 2016