Question 70

Do the In-Year Reports compare actual year-to-date expenditures with either the original estimate for that period (based on the enacted budget) or the same period in the previous year?
 * a. Yes, comparisons are made for expenditures presented in the In-Year Reports.
 * b. No, comparisons are not made for expenditures presented in the In-Year Reports.
 * c. Not applicable/other (please comment).

OBS Guidelines
Question 70 asks whether In-Year Reports compare actual expenditures to-date with either the enacted levels or actual expenditures for the same period in the previous year.

The OECD recommends that the reports contain the total year-to-date expenditures in a format that allows for a comparison with the budget’s forecast expenditures (based on enacted levels) for the same period.

To answer “a,” comparisons must be made for expenditures presented in the In-Year Reports.