Question 93

Does the Year-End Report present the differences between the original estimates of nonfinancial data on results and the actual outcome?
 * a. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome are presented, along with a narrative discussion.
 * b. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome are presented, but a narrative discussion is not included.
 * c. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on results and the actual outcome are presented.
 * d. No, estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome are not presented.
 * e. Not applicable/other (please comment).

OBS Guidelines
Question 93 asks whether the Year-End Report includes estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome for the year, and whether these estimates are accompanied by a narrative discussion. Nonfinancial data on results can include data on both outputs and outcomes, but not on inputs (which are addressed in Question 92).

Refer to Question 50 for the nonfinancial data on results included in the Executive’s Budget Proposal.

To answer “a,” the Year-End Report must include estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome, including a narrative discussion. Answer “b” if the Year-End Report presents estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome, but does not include a narrative discussion. Answer “c” if estimates of the differences between some but not all of the original estimates of nonfinancial data on results and the actual outcome are presented, regardless of whether a narrative discussion is included. A “d” response applies if estimates of the differences are not presented.

1) What if nonfinancial data on results are presented for most but not all administrative units?
In OBS 2021 in the United States, individual agencies each released an Annual Performance Plan and Report around the time of the budget. Nonfinancial data on results can be found for all programs in these documents. The Department of Energy was the only agency that did not release an APP&R in a timely manner. Since its budget accounts for less than 3% of the total budget, we still scored this question "a" for the US, not "c".