Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Goes beyond the read-only/idempotent annotations by disclosing the inputs' merge contract (b holds only changed fields), naming the returned artifacts (per-check and per-year breakdowns, difference, PDF and CSV), and bounding scope. It does not mention error behavior or limits on the comparison, but the trait coverage is otherwise strong.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.