Question 71

Do In-Year Reports present actual revenue by category (such as tax and non-tax)?
 * a. Yes, In-Year Reports present actual revenue by category.
 * b. No, In-Year Reports do not present actual revenue by category.
 * c. Not applicable/other (please comment).

OBS Guidelines
Questions 71 asks whether In-Year Reports present actual revenues by “category” — that is, whether tax and non-tax sources of revenue are shown separately.

To answer “a,” In-Year Reports must present revenue estimates classified by category.

Categorizations other than tax/non-tax
We do accept categorization other than tax/non-tax. For example, in oil rich countries we would accept an oil/non-oil categorization provided:
 * It is useful to check EBP and/or EB to see if they use the same categorization, so that budgeted/approved can be compared with actuals.