Question 26

Does the Executive’s Budget Proposal or any supporting budget documentation present individual sources of revenue for the year preceding the budget year (BY-1)?
 * a. Yes, individual sources of revenue accounting for all revenue are presented for BY-1.
 * b. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented.
 * c. Yes, individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented.
 * d. No, individual sources of revenue are not presented for BY-1.
 * e. 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) "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.”

A basic rule of thumb, beyond adding up anything called "other", is to look at items that are listed in the plural tense (i.e. taxes, fees, duties, charges, etc.) as that usually denotes the sum of different items.

2) How should we define individual sources of revenue?
As a general rule of thumb, please follow the categories laid out in the IMF’s Government Financial Statistics Manual 2014, page 88 in the document, page 112 in the PDF.

To qualify as an individual source of revenue and not simply a category, the tax listed should be at the 4th level (e.g., “Individual income tax” and not simply “Income tax”).

For social contributions, the revenue source listed should be at the 2nd level (e.g., “Social contributions” would qualify as an individual source of revenue)

For grants, the revenue source listed can be at the 2nd level (“Grants”). For a classification under “Other revenue”, the revenue source listed should be at least 3rd level (e.g., “Property income”, “Sales of goods and services”, “Fines, penalties, and forfeits” all qualify as individual sources of revenue).