Ohio Legislative Service Commission  
BUDGET FOOTNOTES INFOGRAPHIC  
Click here for the full edition of Budget Footnotes  
Issue: December 2018  
Volume: Fiscal Year 2019  
GRF tax revenues were above esꢀmate by $66.3 million in November, increasing the posiꢀve year-to-date (YTD) variance to $166.9 million. The  
November variance was largely due to a posiꢀve variance of $58.4 million in the nonauto sales and use tax. Other major taxes with posiꢀve  
variances in November include the commercial acꢀvity tax (CAT) ($5.3 million), the auto sales tax ($3.1 million), and the cigareꢁe tax ($2.7 million).  
The personal income tax was very close to esꢀmate for the month, with a negaꢀve variance of $0.6 million. There was also a negaꢀve variance in  
the foreign insurance tax of $16.6 million, which parꢀally offset the posiꢀve variance of $29.0 million that this tax posted in October.  
For the YTD, all three major taxes were above their esꢀmates. The sales and use tax, including both auto and nonauto porꢀons, had a posiꢀve YTD  
variance of $124.6 million; the CAT had a posiꢀve YTD variance of $11.4 million; and the personal income tax had a posiꢀve YTD variance of  
$
2.6 million. All other taxes also had posiꢀve YTD variances except for the financial insꢀtuꢀon tax, which was $7.9 million below the YTD esꢀmate.  
GRF program expenditures remained below esꢀmates for the YTD with a negaꢀve variance of $267.2 million, despite a posiꢀve variance of  
29.3 million for the month of November. Medicaid expenditures conꢀnue to be the main driver of the YTD variance with a negaꢀve YTD variance  
$
of $243.8 million.  
In addiꢀon to the negaꢀve YTD variance in GRF expenditures, Medicaid also had a negaꢀve YTD variance in non-GRF expenditures that totaled  
$
855.0 million. As reported in prior months, the non-GRF variance is largely due to a delay in certain hospital payments totaling $653.3 million.  
GRF & Medicaid Variances Actual vs. Estimate  
Tax revenue  
66.3 million  
Federal grants  
Total GRF sources  
$
$34.0 million  
4.6%  
$99.3 million  
3.6%  
3
.3%  
Program expenditures  
29.3 million  
Total GRF uses  
$
$29.8 million  
1.2%  
Month of November  
1
.2%  
GRF Medicaid  
18.8 million  
Non-GRF Medicaid  
All funds Medicaid  
$
-$66.5 million  
-5.9%  
-$47.7 million  
-2.1%  
1
.7%  
Tax revenue  
166.9 million  
Federal grants  
Total GRF sources  
$
-$153.4 million  
-3.4%  
$10.5 million  
0.1%  
1
.8%  
Program expenditures  
$267.2 million  
Total GRF uses  
-
-$266.3 million  
-1.7%  
YTD through November  
-
1.8%  
GRF Medicaid  
$243.8 million  
Non-GRF Medicaid  
All funds Medicaid  
-
-$855.0 million  
-17.1%  
-$1,098.8 million  
-9.2%  
-
3.5%