Question 87

Does the Year-End Report present the differences between the enacted levels (including in-year changes approved by the legislature) and the actual outcome for revenues?
 * a. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, along with a narrative discussion.
 * b. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, but a narrative discussion is not included.
 * c. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all revenues are presented.
 * d. No, estimates of the differences between the enacted levels and the actual outcome for revenues are not presented.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 87 asks whether the Year-End Report includes estimates of the differences between the enacted levels and actual revenues for the year, and whether these estimates are accompanied by a narrative discussion.

To answer “a,” the Year-End Report must present estimates of the differences between the enacted levels and the actual outcome for all revenues, along with a narrative discussion. Answer “b” if estimates of the differences for all revenues are presented, but a narrative discussion is not included. Answer “c” if estimates of the differences are presented for some, but not all revenues, regardless of whether a narrative discussion is included. Answer “d” if no estimates of the differences are presented in the Year-End Report.