Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint, idempotentHint, and openWorldHint, indicating a safe, idempotent read operation. The description adds behavioral context: it returns 'up to 20 most recent values' and specifies included fields (period dates, form type, fiscal year). This extends beyond annotations by revealing result limitations and structure. No contradictions with annotations.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.