Question 71

Do In-Year Reports present actual revenue by category (such as tax and non-tax)?
 * a. Yes, In-Year Reports present actual revenue by category.
 * b. No, In-Year Reports do not present actual revenue by category.
 * c. Not applicable/other (please comment).

OBS Guidelines
Questions 71 asks whether In-Year Reports present actual revenues by “category” — that is, whether tax and non-tax sources of revenue are shown separately.

To answer “a,” In-Year Reports must present revenue estimates classified by category.

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.