Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
Through November, FY 2017 total GRF sources were below estimate by $713.7 million while total  
GRF uses were below estimate by $496.8 million.  
Year-to-date GRF tax revenue as a whole was $259.1 million below estimate.  
The personal income tax and the sales and use tax continued to lag behind year-to-date  
estimates, by $153.4 million and $108.7 million, respectively.  
Year-to-date GRF Medicaid expenditures were $484.8 million below estimate and all-funds  
(including both GRF and non-GRF) Medicaid expenditures were $742.6 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  
$99.0 million  
Federal Grants  
Total GRF Sources  
-
-$352.0 million  
-29.8%  
-$451.6 million  
-14.3%  
November  
-
5.0%  
-
$259.1 million  
-2.8%  
-$460.2 million  
-8.5%  
-$713.7 million  
-4.9%  
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  
-
-
$389.7 million  
-$355.8 million  
-13.1%  
-$341.1 million  
-12.6%  
November  
-
22.6%  
$484.8 million  
-6.1%  
-$484.7 million  
-$496.8 million  
-3.1%  
Year-to-Date  
-
3.1%  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA Expansion  
$
393.7 million  
$3.9 million  
0.2%  
-$12.6 million  
-3.5%  
November  
85.8%  
-
$257.7 million  
-9.1%  
-$742.6 million  
-6.9%  
-$96.4 million  
-5.4%  
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.  
December 2016