Ohio Legislative Service Commission  
BUDGET FOOTNOTES INFOGRAPHIC  
Click here for the full edition of Budget Footnotes  
Issue: October 2018  
Volume: Fiscal Year 2019  
Total GRF tax receipts were in line with the OBM esꢀꢁate in Septeꢁber, coꢁing in $4.1 ꢁillion (0.2%) above esꢀꢁate and increasing the posiꢀve year-  
to-date (YTD) variance to $31.9 ꢁillion (0.6%). The sales and use tax, the largest GRF tax, outperforꢁed its Septeꢁber esꢀꢁate by $12.7 ꢁillion (1.6%)  
and posted a posiꢀve YTD variance of $60.3 ꢁillion (2.3%). The personal incoꢁe tax (PIT), the second largest GRF tax, however, was $13.5 ꢁillion  
(0.6%) below the YTD esꢀꢁate although this tax was above its Septeꢁber esꢀꢁate by $4.8 ꢁillion (0.6%). The coꢁꢁercial acꢀvity tax (CAT), the third  
largest GRF tax, underperforꢁed its Septeꢁber and YTD esꢀꢁates by $7.2 ꢁillion (70.5%) and $20.1 ꢁillion (5.5%), respecꢀvely.  
Coꢁpared to actual receipts for the corresponding ꢁonths of FY 2018, the PIT and sales and use tax grew 6.9% ($143.5 ꢁillion) and 3.0%  
($76.3 ꢁillion), respecꢀvely. In contrast, the CAT decreased 2.4% ($8.4 ꢁillion) coꢁpared to FY 2018.  
Overall GRF prograꢁ expenditures for FY 2019 were below esꢀꢁate at the end of Septeꢁber by $232.9 ꢁillion (2.5%). Due partly to ꢀꢁing,  
expenditures froꢁ GRF Medicaid and non-Medicaid Health and Huꢁan Services were below the YTD esꢀꢁates by $313.0 ꢁillion (7.0%) and  
$33.1 ꢁillion (10.3%), respecꢀvely. These negaꢀve variances were parꢀally offset by a ꢀꢁing-related posiꢀve YTD variance of $149.7 ꢁillion (35.0%) in  
property tax reiꢁburseꢁents.  
Non-GRF Medicaid expenditures were also below the YTD esꢀꢁate, by $440.1 ꢁillion (16.4%). Including both the GRF and non-GRF, all funds Medicaid  
expenditures were $753.1 ꢁillion (10.6%) below the YTD esꢀꢁate. Over half ($418.6 ꢁillion, 55.6%) of the negaꢀve variance in all funds expenditures  
was due to two large payꢁents scheduled for Septeꢁber that have been delayed.  
GRF & Medicaid Variances Actual vs. Estimate  
Tax revenue  
4.1 million  
Federal grants  
Total GRF sources  
$
-$115.1 million  
-12.6%  
-$153.7 million  
-5.6%  
0
.2%  
Program expenditures  
$106.9 million  
Total GRF uses  
-
-$109.3 million  
-3.4%  
Month of September  
-
3.3%  
GRF Medicaid  
$144.3 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$394.9 million  
-32.5%  
-$539.3 million  
-20.6%  
-
10.3%  
Tax revenue  
31.9 million  
Federal grants  
Total GRF sources  
$
-$224.9 million  
-7.8%  
-$236.9 million  
-2.8%  
0
.6%  
Program expenditures  
$232.9 million  
Total GRF uses  
-
-$232.6 million  
-2.3%  
YTD through September  
-
2.5%  
GRF Medicaid  
$313.0 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$440.1 million  
-16.4%  
-$753.1 million  
-10.6%  
-
7.0%