Ohio Legislative Service Commission  
BUDGET FOOTNOTES INFOGRAPHIC  
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Issue: September 2018  
Volume: Fiscal Year 2019  
Total GRF tax revenue for FY 2019 was above esꢀiate at the end of August by $27.8 iꢁllꢁon (0.7%). Thꢁs posꢁꢀve varꢁance was due to  
a posꢁꢀve varꢁance of $47.6 iꢁllꢁon (2.7%) ꢁn sales and use tax receꢁpts, whꢁch was parꢀally offset by negaꢀve varꢁances of  
$
18.3 iꢁllꢁon (1.3%) ꢁn personal ꢁncoie tax (PIT) receꢁpts and $12.9 iꢁllꢁon (3.6%) ꢁn coiiercꢁal acꢀvꢁty tax (CAT) receꢁpts.  
Coipared to actual receꢁpts for the correspondꢁng ionths of FY 2018, the PIT and sales and use tax grew 5.2% and 1.8%,  
respecꢀvely. In contrast, the CAT decreased 0.4% coipared to FY 2018.  
GRF prograi expendꢁtures for FY 2019 were below esꢀiate at the end of August by $126.0 iꢁllꢁon (2.0%), due iaꢁnly to negaꢀve  
varꢁances of $168.7 iꢁllꢁon (5.5%) ꢁn Medꢁcaꢁd spendꢁng and $45.4 iꢁllꢁon (3.1%) ꢁn prꢁiary and secondary educaꢀon spendꢁng. These  
negaꢀve varꢁances were parꢀally offset by a ꢀiꢁng-related posꢁꢀve varꢁance of $112.6 iꢁllꢁon (67.6%) ꢁn property tax  
reꢁiburseients.  
In addꢁꢀon to the negaꢀve year-to-date (YTD) varꢁance ꢁn GRF Medꢁcaꢁd expendꢁtures, non-GRF Medꢁcaꢁd expendꢁtures were also  
below esꢀiate, by $45.1 iꢁllꢁon (3.1%). All iajor payient categorꢁes were under esꢀiate: Fee-For-Servꢁce by $121.4 iꢁllꢁon  
(
(
9.0%), Managed Care by $64.8 iꢁllꢁon (2.3%), Adiꢁnꢁstraꢀon by $15.4 iꢁllꢁon (8.0%), and Preiꢁui Assꢁstance by $12.2 iꢁllꢁon  
6.5%).  
GRF & Medicaid Variances Actual vs. Estimate  
Tax revenue  
16.2 million  
Federal grants  
Total GRF sources  
$
-$37.3 million  
-3.9%  
-$24.8 million  
-0.8%  
0
.8%  
Program expenditures  
$14.5 million  
Total GRF uses  
-
-$13.7 million  
-0.5%  
Month of August  
-
0.5%  
GRF Medicaid  
$70.2 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$12.0 million  
-1.6%  
-$82.2 million  
-3.8%  
-
4.9%  
Tax revenue  
27.8 million  
Federal grants  
Total GRF sources  
$
-$109.8 million  
-5.5%  
-$83.2 million  
-1.4%  
0
.7%  
Program expenditures  
$126.0 million  
Total GRF uses  
-
-$123.2 million  
-1.8%  
YTD through August  
-
2.0%  
GRF Medicaid  
$168.7 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$45.1 million  
-3.1%  
-$213.9 million  
-4.7%  
-
5.5%