Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true and idempotentHint=true, covering the safety profile. The description adds meaningful behavioral context: it returns data for the current fiscal year only, lists the specific data elements, and frames the tool as the initial navigation step. This goes beyond merely restating the read-only nature, though it does not mention pagination or limits—minor given the output schema likely describes the response.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.