Ohio Legislative Service Commission  
GRF & MEDICAID VARIANCE SUMMARY  
GRF tax revenue underperformed again in April. Year-to-date GRF tax revenue was $773.7 million below  
OBM’s August 2016 estimate, $181.7 million below OBM’s January 2017 downward revision for the full fiscal  
year, and also $65.3 million below FY 2016 year-to-date actual receipts.  
Year-to-date personal income and sales and use taxes were $554.4 million and $208.4 million,  
respectively, below OBM’s August 2016 estimates.  
Medicaid expenditures and related federal reimbursements continue to remain well below OBM’s  
August 2016 estimates. Year-to-date GRF Medicaid expenditures were $872.6 million below estimate and  
federal grants into the GRF were $708.6 million below estimate.  
Including Medicaid, GRF program expenditures were $1.17 billion below OBM’s August 2016 estimate and  
$
344.7 million below OBM’s January 2017 downward revision for the full fiscal year.  
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  
$159.1 million  
Federal Grants  
Total GRF Sources  
-
-$21.6 million  
-2.7%  
-$182.6 million  
-6.4%  
April  
-
7.8%  
-
$773.7 million  
-4.2%  
-$708.6 million  
-6.7%  
-$1,412.4 million  
-4.8%  
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  
-
$1.1 million  
-$270.9 million  
-9.7%  
-$289.7 million  
-10.3%  
April  
-
0.1%  
-
$872.6 million  
-5.7%  
-$1,169.7 million  
-$1,201.7 million  
-3.9%  
Year-to-Date  
-
3.8%  
All-Funds Medicaid  
Both GRF and non-GRF Medicaid expenditures contain federal and state moneys.  
Non-GRF  
All-Funds Total  
ACA-Managed Care  
-
$54.2 million  
-$55.3 million  
-2.6%  
-$39.7 million  
-10.0%  
April  
-
5.2%  
-
$410.5 million  
-5.8%  
-$1,283.1 million  
-5.7%  
-$303.8 million  
-8.1%  
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.  
May 2017