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
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 mainly consist of state tax revenue (63%) and federal grants (35%) but also include some state
nontax revenue and transfers in.
Total GRF Sources
GRF uses mainly consist of various program expenditures (98%) but also include transfers out.
Total GRF Uses
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.
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: