Question 82

Does the Mid-Year Review of the budget present individual sources of revenue for the budget year underway?
 * a. Yes, the Mid-Year Review presents individual sources of revenue accounting for all revenue.
 * b. Yes, the Mid-Year Review presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.
 * c. Yes, the Mid-Year Review presents individual sources of revenue accounting for less than two-thirds of all revenues.
 * d. No, the Mid-Year Review does not present individual sources of revenue.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 82 asks whether revenue estimates for individual sources of revenue are presented in the Mid-Year Review. The question applies to both tax and non-tax revenue.

To answer “a,” the Mid-Year Review must present all sources of revenue individually, accounting for all revenues, and “other” or “miscellaneous” revenue must account for three percent or less of all revenue. To answer “b,” the Mid-Year Review must present individual sources of revenue that when combined account for at least two-thirds of all revenue, but not all revenue. A “c” answer applies if the Mid-Year Review presents estimates of individual revenue sources that account for less than two-thirds of revenue. Answer “d” applies if individual sources of revenue are not presented in the Mid-Year Review.

"Other" categories
Watch out for aggregate categories, such as “other.” To receive an “a” answer, the “other” category has to be smaller than 3% of the total. If the “other” category is more than 3%, then the score should be “b.”