Final answer:
The budget deficit or surplus is not typically included in the estimated operating budget or year-end financial report, but it is an important consideration.
Step-by-step explanation:
When it comes to the estimated operating budget or most recent year-end financial report, there are certain things that may not be included. One important consideration is the budget deficit or surplus, which is the difference between tax revenue collected and spending over a fiscal year. This is not typically included in the estimated operating budget or year-end financial report but it is an important aspect to consider for overall financial health.