Question 25

Does the Executive’s Budget Proposal or any supporting budget documentation present revenue by category (such as tax and non-tax) for the year preceding the budget year (BY-1)?
 * a. Yes, revenue estimates for BY-1 are presented by category.
 * b. No, revenue estimates for BY-1 are not presented by category.
 * c. Not applicable/other (please comment).

Guidelines
Questions 25 through 30 cover the same topics about prior-year information as the previous six questions, only they ask about information provided for revenues rather than expenditures.

1) 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.

2) What categories qualify?
Oil vs. non-oil and tax vs. non-tax qualify as categories. If you find a different category (such as current revenues vs. capital revenues), please raise this issue with the team.

In Saudi Arabia in OBS 2019, its categories were tax and “other revenues”, and it scored an “a” answer on this question.

Azerbaijan in OBS 2019 labeled its revenues as nonoil, oil, customs, fees, other, and oil fund (a mix of categories and individual sources of revenue), so it scored an “a” answer to Question 71 but a “c” answer for Question 72.