Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
For the first half of FY 2017, total GRF sources were below estimate by $611.3 million while total GRF uses were  
below estimate by $424.2 million.  
Year-to-date GRF tax revenue was $296.6 million below estimate at the end of December.  
The personal income tax and the sales and use tax were below estimate by $182.9 million and  
$104.9 million, respectively.  
A timing issue resulted in a positive variance in December GRF Medicaid expenditures and federal  
reimbursement revenue, but year-to-date Medicaid expenditures and reimbursements remain well below  
estimates.  
Year-to-date GRF Medicaid expenditures were $404.6 million below estimate and all-funds Medicaid  
expenditures were $684.8 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  
$37.5 million  
Federal Grants  
Total GRF Sources  
-
$123.4 million  
11.5%  
$102.4 million  
3.4%  
December  
-
2.0%  
-
$296.6 million  
-2.7%  
-$336.8 million  
-5.2%  
-$611.3 million  
-3.5%  
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  
$
80.2 million  
$73.4 million  
2.7%  
$73.4 million  
2.7%  
December  
5.1%  
-
$404.6 million  
-4.3%  
-$412.2 million  
-$424.2 million  
-2.2%  
Year-to-Date  
-
2.2%  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA Expansion  
-
$22.4 million  
$57.8 million  
2.6%  
-$32.9 million  
-9.1%  
December  
-
3.4%  
-
$280.2 million  
-8.0%  
-$684.8 million  
-5.3%  
-$129.3 million  
-6.0%  
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.  
January 2017