glam/schemas/20251121/linkml/modules/classes/Budget.yaml

603 lines
15 KiB
YAML

id: https://nde.nl/ontology/hc/class/Budget
name: budget_class
title: Budget Class
imports:
- linkml:types
- ../slots/allocate
- ../slots/has_currency
- ../slots/has_description
- ../slots/draw_endowment
- ../slots/has_label
- ../slots/has_main_part
- ../slots/has_quantity
- ../slots/has_score
- ../slots/has_status
- ../slots/has_type
- ../slots/has_measurement_unit
- ../slots/include
- ../slots/has_budget
- ../slots/funded_by
- ../slots/approved_by
- ../slots/approved_on
- ../slots/based_on
- ../slots/derive_from
- ../slots/documented_by
- ../slots/generated_by
- ../slots/has_operational_unit
- ../slots/has_section
- ../slots/refer_to
- ../slots/updated_at
- ../slots/identified_by
- ../slots/temporal_extent
prefixes:
linkml: https://w3id.org/linkml/
hc: https://nde.nl/ontology/hc/
crm: http://www.cidoc-crm.org/cidoc-crm/
dcterms: http://purl.org/dc/terms/
rico: https://www.ica.org/standards/RiC/ontology#
prov: http://www.w3.org/ns/prov#
time: http://www.w3.org/2006/time#
org: http://www.w3.org/ns/org#
schema: http://schema.org/
frapo: http://purl.org/cerif/frapo/
classes:
Budget:
is_a: ReconstructedEntity
class_uri: frapo:FundingProgramme
description: >-
Structured financial plan allocating monetary resources across operational categories and time periods for institutional activities.
alt_descriptions:
nl: >-
Gestructureerd financieel plan dat monetaire middelen toewijst over operationele categorieën en tijdsperioden voor institutionele activiteiten.
de: >-
Strukturierter Finanzplan, der finanzielle Mittel über betriebliche Kategorien und Zeiträume für institutionelle Aktivitäten zuweist.
fr: >-
Plan financier structuré allouant des ressources monétaires à travers des catégories opérationnelles et des périodes pour les activités institutionnelles.
es: >-
Plan financiero estructurado que asigna recursos monetarios a través de categorías operativas y períodos para actividades institucionales.
ar: >-
خطة مالية منظمة تخصص الموارد النقدية عبر الفئات التشغيلية والفترات الزمنية للأنشطة المؤسسية.
id: >-
Rencana keuangan terstruktur yang mengalokasikan sumber daya moneter melintasi kategori operasional dan periode waktu untuk aktivitas kelembagaan.
zh: >-
在运营类别和时间段内分配货币资源用于机构活动的结构化财务计划。
structured_aliases:
- literal_form: begroting
predicate: EXACT_SYNONYM
in_language: nl
- literal_form: financieringsplan
predicate: EXACT_SYNONYM
in_language: nl
- literal_form: Haushalt
predicate: EXACT_SYNONYM
in_language: de
- literal_form: Budgetplan
predicate: EXACT_SYNONYM
in_language: de
- literal_form: budget
predicate: EXACT_SYNONYM
in_language: fr
- literal_form: plan financier
predicate: EXACT_SYNONYM
in_language: fr
- literal_form: presupuesto
predicate: EXACT_SYNONYM
in_language: es
- literal_form: plan financiero
predicate: EXACT_SYNONYM
in_language: es
- literal_form: الميزانية
predicate: EXACT_SYNONYM
in_language: ar
- literal_form: الخطة المالية
predicate: EXACT_SYNONYM
in_language: ar
- literal_form: anggaran
predicate: EXACT_SYNONYM
in_language: id
- literal_form: rencana keuangan
predicate: EXACT_SYNONYM
in_language: id
- literal_form: 预算
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: 财务计划
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: budget
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: financial plan
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: allocation
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: fiscal planning
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: institutional finance
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: frapo:FundingProgramme
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: schema:FinancialProduct
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: crm:E54_Dimension
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: schema:MonetaryAmount
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: frapo:hasFunding
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: approved_by
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_currency
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_description
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_label
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_status
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_type
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_main_part
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: allocate
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: draw_endowment
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: include
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: temporal_extent
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_budget
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: funded_by
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_operational_unit
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_section
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: refer_to
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: updated_at
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: identified_by
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_score
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: has_quantity
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: derive_from
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: generated_by
predicate: EXACT_SYNONYM
in_language: zh
- literal_form: documented_by
predicate: EXACT_SYNONYM
in_language: zh
keywords:
- budget
- financial plan
- allocation
- fiscal period
- resource planning
broad_mappings:
- schema:FinancialProduct
- frapo:FundingProgramme
slots:
- has_label
- has_description
- has_type
- temporal_extent
- has_quantity
- has_currency
- has_budget
- has_main_part
- has_section
- allocate
- include
- funded_by
- draw_endowment
- approved_by
- approved_on
- based_on
- has_status
- identified_by
- updated_at
- documented_by
- refer_to
- derive_from
- generated_by
- has_operational_unit
- has_score
- has_measurement_unit
slot_usage:
has_label:
required: true
close_mappings:
- dcterms:title
description: Name/title for this budget document. MIGRATED from budget_name (2026-01-15) per Rule 53. Maps to dcterms:title as a formal title for a financial planning resource.
examples:
- value: Rijksmuseum Operating Budget FY2024
- value: Noord-Hollands Archief Annual Budget 2024-2025
has_description:
required: false
close_mappings:
- dcterms:description
description: Narrative description of this budget document's scope and purpose. MIGRATED from budget_description (2026-01-15) per Rule 53. Maps to dcterms:description for financial planning documentation.
examples:
- value: Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization expansion.
has_type:
multivalued: true
required: true
examples:
- value:
- OperatingBudget
- ConsolidatedBudget
temporal_extent:
range: TimeSpan
inlined: true
required: false
examples:
- value:
begin_of_the_begin: '2024-01-01'
end_of_the_begin: '2024-01-01'
begin_of_the_end: '2024-12-31'
end_of_the_end: '2024-12-31'
- value:
begin_of_the_begin: '2024-04-01'
end_of_the_begin: '2024-04-01'
begin_of_the_end: '2025-03-31'
end_of_the_end: '2025-03-31'
has_quantity:
range: decimal
required: false
examples:
- value: 45000000.0
has_currency:
range: Currency
inlined: true
required: true
examples:
- value:
currency_code: EUR
has_label: Euro
currency_symbol: "\u20AC"
- value:
currency_code: USD
has_label: US Dollar
currency_symbol: $
has_budget:
range: decimal
required: false
has_main_part:
inlined: false
required: false
examples:
- value:
has_quantity:
part_type: capital_budget
currency_code: EUR
has_section:
range: decimal
required: false
allocate:
required: false
multivalued: true
inlined: false
include:
multivalued: true
inlined: false
funded_by:
range: decimal
required: false
draw_endowment:
range: decimal
required: false
approved_by:
range: Approver
required: false
has_status:
range: BudgetStatus
required: true
examples:
- value: '{value: "ACTIVE", effective_at: "2024-01-01"}'
- value: '{value: "DRAFT", effective_at: "2023-10-01"}'
identified_by:
range: integer
required: false
updated_at:
range: date
required: false
documented_by:
multivalued: true
inlined: false
required: false
examples:
- value: https://nde.nl/ontology/hc/financial/rijksmuseum-annual-report-2024
refer_to:
range: Custodian
required: true
derive_from:
multivalued: true
required: false
generated_by:
range: ReconstructionActivity
required: false
comments:
- Represents PLANNED financial allocations (not actuals)
- 'Heritage-specific categories: acquisition, preservation, digitization budgets'
- Links to FinancialStatement via documented_by inverse relationship
- FRAPO frapo:FundingProgramme as primary ontology class
- Budget transparency often legally required for nonprofits
see_also:
- http://purl.org/cerif/frapo/FundingProgramme
- https://schema.org/FinancialStatement
- https://nde.nl/ontology/hc/class/Custodian
examples:
- value:
id: https://nde.nl/ontology/hc/budget/rm/fy2024
has_label: Rijksmuseum Operating Budget FY2024
has_description: Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization expansion.
has_type:
- OperatingBudget
- ConsolidatedBudget
temporal_extent:
start_of_the_start: '2024-01-01'
end_of_the_end: '2024-12-31'
has_quantity: 45000000.0
has_currency:
currency_code: EUR
has_label: Euro
currency_symbol: "\u20AC"
operating_budget: 38000000.0
has_main_part:
has_quantity:
part_type: capital_budget
currency_code: EUR
acquisition_budget: 2000000.0
personnel_budget: 22000000.0
preservation_budget: 1500000.0
allocate:
- has_quantity:
has_value: 500000.0
has_unit:
has_label: EUR
innovation_budget: 750000.0
include:
- has_quantity:
has_label: External Grants & Subsidies
internal_funding: 25000000.0
has_endowment_draw: 5000000.0
approved_on:
start_of_the_start: '2023-11-15'
approved_by:
approver_name: Board of Directors
has_status:
value: ACTIVE
effective_at: '2024-01-01'
refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-ams-m-rm-q190804
- value:
id: https://nde.nl/ontology/hc/budget/nha/fy2024-2025
has_label: Noord-Hollands Archief Annual Budget 2024-2025
has_description: Provincial archive annual budget aligned with government fiscal year.
has_type:
- OperatingBudget
- ConsolidatedBudget
temporal_extent:
start_of_the_start: '2024-04-01'
end_of_the_end: '2025-03-31'
has_quantity: 8500000.0
has_currency:
currency_code: EUR
has_label: Euro
currency_symbol: "\u20AC"
operating_budget: 7500000.0
has_main_part:
has_quantity:
part_type: capital_budget
currency_code: EUR
personnel_budget: 5200000.0
allocate:
- has_quantity:
has_value: 800000.0
has_unit:
has_label: EUR
include:
- has_quantity:
has_label: Province Subsidy
internal_funding: 2500000.0
approved_on:
start_of_the_start: '2024-03-01'
approved_by:
approver_name: Province of Noord-Holland
has_status:
value: ACTIVE
effective_at: '2024-04-01'
refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-haa-a-nha
annotations:
specificity_score: 0.1
specificity_rationale: Generic utility class/slot created during migration
custodian_types: "['*']"
modeling_notes: |
Distinguish budget plans from financial statements:
budgets represent planned allocations, while financial statements report actuals.
Typical heritage budget categories include operating, capital,
acquisition, project, and endowment draw.
Fiscal periods vary by institution and jurisdiction; model explicitly
with temporal_extent.
Mapping rationale:
- class_uri: frapo:FundingProgramme for planned allocation programs
- related_mappings: schema:MonetaryAmount and frapo:hasFunding for value modeling