Ohio Legislative Service Commission  
BUDGET FOOTNOTES INFOGRAPHIC  
Click here for the full edition of Budget Footnotes  
Issue: November 2018  
Volume: Fiscal Year 2019  
For the month of October, total GRF tax receipts were $68.8 million (3.7%) above the OBM esꢀmate. The largest contributor was the foreign insurance tax,  
which was $29.0 million (20.7%) above esꢀmate. The sales and use tax, the personal income tax (PIT), and the commercial acꢀvity tax (CAT) the three  
largest GRF taxes were all above their monthly esꢀmates as well, by $2.8 million (0.3%), $16.7 million (2.4%), and $26.2 million (47.4%), respecꢀvely.  
Through October, FY 2019 total GRF tax receipts were $100.7 million (1.4%) above the year-to-date (YTD) esꢀmate. The sales and use tax was $63.1 million  
(
$
1.8%) above esꢀmate. The PIT and CAT were above esꢀmates by $3.2 million (0.1%) and $6.1 million (1.4%), respecꢀvely. The foreign insurance tax was  
28.9 million (19.4%) above the YTD esꢀmate.  
Compared to actual receipts for the corresponding months of FY 2018, the sales and use tax grew by 3.1% ($106.3 million), the PIT grew by 8.1%  
$218.2 million), and the CAT grew by 2.8% ($11.6 million).  
(
Through October, FY 2019 total GRF program expenditures were below esꢀmate by $296.5 million (2.3%). GRF Medicaid had the largest negaꢀve YTD  
variance at $262.6 million (4.5%). Due to ꢀming, the Property Tax Reimbursements program category registered the only posiꢀve YTD variance of  
$40.4 million (5.1%), which parꢀally offset the negaꢀve YTD variances in Medicaid and seven other GRF program categories.  
Non-GRF Medicaid expenditures were below the YTD esꢀmate by $788.5 million (20.3%), of which 80.6% ($635.3 million) was due to two large payments  
scheduled for September and October for hospitals that have been delayed. This delay also accounted for 60.4% of the negaꢀve YTD variance of  
$1.05 billion in all funds (including both the GRF and non-GRF) Medicaid expenditures.  
GRF & Medicaid Variances Actual vs. Estimate  
Tax revenue  
68.8 million  
Federal grants  
Total GRF sources  
$
$37.5 million  
4.3%  
$148.1 million  
5.4%  
3
.7%  
Program expenditures  
$63.6 million  
Total GRF uses  
-
-$63.5 million  
-2.0%  
Month of October  
-
2.0%  
GRF Medicaid  
50.4 million  
Non-GRF Medicaid  
All funds Medicaid  
$
-$348.4 million  
-28.9%  
-$297.9 million  
-11.6%  
3
.7%  
Tax revenue  
100.7 million  
Federal grants  
Total GRF sources  
$
-$187.4 million  
-5.0%  
-$88.8 million  
-0.8%  
1
.4%  
Program expenditures  
$296.5 million  
Total GRF uses  
-
-$296.1 million  
-2.2%  
YTD through October  
-
2.3%  
GRF Medicaid  
$262.6 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$788.5 million  
-20.3%  
-$1,051.1 million  
-10.8%  
-
4.5%