Question 28

Does the Executive’s Budget Proposal or any supporting budget documentation present revenue estimates by category (such as tax and non-tax) for more than one year prior to the budget year (that is, BY-2 and prior years)?
 * a. Yes, revenue estimates for BY-2 and prior years are presented by category.
 * b. No, revenue estimates for BY-2 and prior years are not presented by category.
 * c. 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.

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.