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- Remove inline slot definitions from 144 class files - Create 7 new centralized slot files in modules/slots/: - custodian_type_broader.yaml - custodian_type_narrower.yaml - custodian_type_related.yaml - definition.yaml - finding_aid_access_restriction.yaml - finding_aid_description.yaml - finding_aid_temporal_coverage.yaml - Add centralize_inline_slots.py automation script - Update manifest with new timestamp Rule 48: Class files must NOT define inline slots - all slots must be imported from modules/slots/ directory. Note: Pre-existing IdentifierFormat duplicate class definition (in Standard.yaml and IdentifierFormat.yaml) not addressed in this commit - requires separate schema refactor.
692 lines
19 KiB
YAML
692 lines
19 KiB
YAML
id: https://nde.nl/ontology/hc/class/Budget
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name: budget_class
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title: Budget Class
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imports:
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- linkml:types
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- ./Custodian
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- ./CustodianObservation
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- ./ReconstructionActivity
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- ./TimeSpan
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- ./OrganizationalStructure
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- ./ReconstructedEntity
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- ../slots/revision_date
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- ../slots/has_approval_date
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- ../slots/has_or_had_acquisition_budget
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- ../slots/approved_by
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- ../slots/budget_currency
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- ../slots/budget_description
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- ../slots/budget_name
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- ../slots/budget_status
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- ../slots/budget_type
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- ../slots/capital_budget
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- ../slots/digitization_budget
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- ../slots/documented_by
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- ../slots/endowment_draw
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- ../slots/external_funding
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- ../slots/fiscal_year_end
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- ../slots/fiscal_year_start
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- ../slots/id
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- ../slots/innovation_budget
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- ../slots/internal_funding
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- ../slots/managing_unit
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- ../slots/operating_budget
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- ../slots/personnel_budget
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- ../slots/preservation_budget
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- ../slots/refers_to_custodian
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- ../slots/revision_number
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- ../slots/specificity_annotation
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- ../slots/template_specificity
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- ../slots/total_budget_amount
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- ../slots/valid_from
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- ../slots/valid_to
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- ../slots/was_derived_from
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- ../slots/was_generated_by
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- ./SpecificityAnnotation
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- ./TemplateSpecificityScores
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- ../slots/was_approved_by
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prefixes:
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linkml: https://w3id.org/linkml/
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hc: https://nde.nl/ontology/hc/
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crm: http://www.cidoc-crm.org/cidoc-crm/
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dcterms: http://purl.org/dc/terms/
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rico: https://www.ica.org/standards/RiC/ontology#
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prov: http://www.w3.org/ns/prov#
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time: http://www.w3.org/2006/time#
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org: http://www.w3.org/ns/org#
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schema: http://schema.org/
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frapo: http://purl.org/cerif/frapo/
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classes:
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Budget:
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is_a: ReconstructedEntity
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class_uri: frapo:FundingProgramme
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description: "Represents an annual or multi-year BUDGET for a heritage custodian institution.\n\n**CRITICAL DISTINCTION\
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\ - BUDGET vs. FINANCIAL STATEMENT**:\n\n| Budget | FinancialStatement |\n|--------|-------------------|\n| **PLAN**\
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\ - intended allocations | **ACTUALS** - what actually happened |\n| Forward-looking | Backward-looking |\n| Approved\
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\ by governance | Audited/reviewed |\n| May be revised during period | Final (unalterable after close) |\n| Internal\
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\ planning document | External reporting document |\n\n**WHY MODEL BUDGETS FOR HERITAGE CUSTODIANS?**:\n\nUnderstanding\
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\ custodian budgets is critical for:\n\n1. **Sustainability Assessment**: Is the institution financially viable?\n2.\
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\ **Collection Development**: Budget allocations for acquisitions\n3. **Preservation Capacity**: Funding for conservation\
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\ and digitization\n4. **Staffing Levels**: Personnel budget indicates operational capacity\n5. **Grant Planning**:\
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\ Understanding baseline funding for grant applications\n6. **Partnership Potential**: Assessing capacity for collaborative\
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\ projects\n\n**BUDGET TYPES FOR HERITAGE INSTITUTIONS**:\n\n- **Operating Budget**: Day-to-day operations (staff, utilities,\
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\ supplies)\n- **Capital Budget**: Major investments (building, equipment, systems)\n- **Acquisition Budget**: Collection\
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\ purchases and donations\n- **Project Budget**: Time-limited initiatives (digitization, exhibitions)\n- **Endowment\
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\ Draw**: Spending from endowment principal/income\n\n**TEMPORAL PATTERN**:\n\nBudgets typically follow fiscal year\
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\ cycles:\n- Calendar year (Jan-Dec): Common in private sector\n- Academic year: Universities, education providers\n\
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- Government fiscal year: Varies by country (e.g., Apr-Mar in UK, Oct-Sep in US federal)\n\n**NONPROFIT/FOUNDATION CONTEXT**:\n\
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\nHeritage custodians are predominantly nonprofits:\n- Netherlands: \"stichting\" (foundation), \"vereniging\" (association)\n\
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- USA: 501(c)(3) organizations\n- UK: Charities, CICs\n\nBudget transparency is often legally required for nonprofits\
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\ (Form 990, ANBI status).\n\n- **FRAPO** (Funding, Research Administration and Projects Ontology):\n - frapo:FundingProgramme\
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\ for budget allocation\n - frapo:hasFunding for monetary amounts\n- **Schema.org**:\n - schema:MonetaryAmount for\
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\ currency values\n - schema:Grant for external funding\n- **FIBO** (Financial Industry Business Ontology):\n - Provides\
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\ sophisticated financial modeling (via Commons Ontology)\n"
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exact_mappings:
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- frapo:FundingProgramme
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close_mappings:
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- schema:FinancialProduct
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- crm:E54_Dimension
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related_mappings:
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- schema:MonetaryAmount
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- frapo:hasFunding
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slots:
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- has_or_had_acquisition_budget
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- has_approval_date
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- approved_by
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- budget_currency
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- budget_description
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- budget_name
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- budget_status
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- budget_type
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- capital_budget
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- digitization_budget
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- documented_by
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- endowment_draw
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- external_funding
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- fiscal_year_end
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- fiscal_year_start
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- id
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- innovation_budget
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- internal_funding
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- managing_unit
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- operating_budget
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- personnel_budget
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- preservation_budget
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- refers_to_custodian
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- revision_date
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- revision_number
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- specificity_annotation
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- template_specificity
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- total_budget_amount
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- valid_from
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- valid_to
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- was_derived_from
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- was_generated_by
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slot_usage:
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id:
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identifier: true
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required: true
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description: 'Unique identifier for this budget (URI).
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Format: https://nde.nl/ontology/hc/budget/{custodian-id}/{fiscal-year}
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'
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budget_name:
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slot_uri: dcterms:title
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range: string
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required: true
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description: 'Name/title for this budget.
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**Examples**:
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- "Rijksmuseum Operating Budget FY2024"
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- "Noord-Hollands Archief Annual Budget 2024-2025"
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- "Wallace Collection Capital Plan 2024-2028"
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'
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budget_description:
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slot_uri: dcterms:description
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range: string
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required: false
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description: 'Narrative description of budget scope, priorities, and key allocations.
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'
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budget_type:
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slot_uri: dcterms:type
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range: string
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multivalued: true
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required: true
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description: 'Type(s) of budget.
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**Values**:
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- OPERATING: Day-to-day operations
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- CAPITAL: Major investments
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- PROJECT: Time-limited initiative
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- MULTI_YEAR: Spanning multiple fiscal years
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- CONSOLIDATED: Institution-wide (all departments)
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- DEPARTMENTAL: Single department/unit
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'
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examples:
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- value:
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- OPERATING
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- CONSOLIDATED
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description: Institution-wide operating budget
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fiscal_year_start:
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slot_uri: time:hasBeginning
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range: date
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required: true
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description: 'Start date of fiscal year covered by this budget.
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**Common patterns**:
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- Calendar year: 2024-01-01
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- UK government: 2024-04-01
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- US federal: 2023-10-01 (for FY2024)
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- Academic: 2024-09-01
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'
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fiscal_year_end:
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slot_uri: time:hasEnd
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range: date
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required: true
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description: 'End date of fiscal year covered by this budget.
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'
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total_budget_amount:
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slot_uri: schema:amount
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range: decimal
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required: false
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description: 'Total budget amount (sum of all categories).
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**Schema.org**: schema:amount for monetary values.
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Express in budget_currency units.
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'
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examples:
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- value: 45000000.0
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description: EUR 45 million annual budget
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budget_currency:
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slot_uri: schema:currency
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range: string
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required: true
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description: 'Currency for all monetary amounts in this budget.
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**ISO 4217 codes**: EUR, USD, GBP, etc.
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**Schema.org**: schema:currency for currency designation.
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'
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examples:
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- value: EUR
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description: Euro currency
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- value: USD
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description: US Dollar currency
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operating_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Operating budget allocation (day-to-day operations).
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**FRAPO**: frapo:hasFunding for funding amounts.
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Typically includes:
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- Personnel costs
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- Utilities
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- Supplies
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- Maintenance
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- Marketing
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'
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capital_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Capital budget allocation (major investments).
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Typically includes:
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- Building construction/renovation
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- Major equipment
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- IT systems
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- Infrastructure
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'
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has_or_had_acquisition_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Collection acquisition budget.
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**Heritage-specific**: Budget for purchasing or acquiring
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heritage materials (artworks, documents, objects).
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May be supplemented by:
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- Donor-funded acquisitions
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- Government grants
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- Deaccessioning proceeds (where permitted)
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'
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personnel_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Personnel budget allocation.
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Includes:
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- Salaries and wages
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- Benefits
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- Pension contributions
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- Contract staff
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Often 50-70% of operating budget for heritage institutions.
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'
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preservation_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Conservation and preservation budget.
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**Heritage-specific**: Budget for maintaining and conserving
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heritage collections.
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Includes:
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- Conservation treatments
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- Preventive conservation
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- Environmental controls
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- Pest management
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'
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digitization_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Digitization budget allocation.
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**Heritage-specific**: Budget for creating digital surrogates
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of physical collections.
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Includes:
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- Equipment
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- Staff/contractors
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- Storage infrastructure
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- Metadata creation
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'
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innovation_budget:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Innovation budget allocation.
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**Heritage-specific**: Budget for innovation projects that transform
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how the institution operates, preserves, or provides access to heritage.
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Includes:
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- Digital transformation initiatives
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- R&D and experimental programs
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- New technology adoption (AI, machine learning, etc.)
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- Process automation and improvement
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- Visitor experience innovation
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- Collection management system upgrades
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- Data infrastructure modernization
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**Distinct from digitization_budget**: Innovation focuses on transforming
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processes and capabilities, while digitization focuses on creating
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digital surrogates of physical collections.
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**Examples**:
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- AI-powered cataloging systems
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- Virtual/augmented reality experiences
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- Automated conservation monitoring
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- Linked open data infrastructure
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'
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external_funding:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'External funding included in budget.
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Sources:
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- Government subsidies
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- Grants
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- Corporate sponsorship
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- Donations
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Typically must be distinguished for reporting purposes.
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'
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internal_funding:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Internal/earned revenue included in budget.
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Sources:
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- Admission fees
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- Merchandise sales
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- Venue rental
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- Licensing fees
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- Membership dues
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'
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endowment_draw:
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slot_uri: frapo:hasFunding
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range: decimal
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required: false
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description: 'Endowment draw/spend rate.
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**Nonprofit-specific**: Amount drawn from endowment
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principal or income for operations.
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Typically governed by spending policy (e.g., 5% rule).
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'
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has_approval_date:
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slot_uri: dcterms:dateAccepted
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range: date
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required: false
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description: 'Date when budget was approved by governance body.
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**Dublin Core**: dcterms:dateAccepted for approval.
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'
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was_approved_by:
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slot_uri: prov:wasAttributedTo
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range: string
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required: false
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description: 'Governance body or authority that approved budget.
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**Examples**:
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- "Board of Directors"
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- "Executive Committee"
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- "Ministry of Culture"
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- "City Council"
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'
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budget_status:
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slot_uri: schema:eventStatus
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range: string
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required: true
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description: 'Current status of this budget.
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**Values**:
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- DRAFT: Under development
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- PROPOSED: Submitted for approval
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- APPROVED: Officially approved
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- ACTIVE: Currently in effect
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- REVISED: Modified after approval
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- CLOSED: Fiscal period ended
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'
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examples:
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- value: ACTIVE
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description: Current fiscal year budget in effect
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revision_number:
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slot_uri: dcterms:hasVersion
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range: integer
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required: false
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description: 'Version number if budget has been revised.
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Initial budget = 0, first revision = 1, etc.
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'
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revision_date:
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slot_uri: dcterms:modified
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range: date
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required: false
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description: 'Date of most recent budget revision.
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'
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managing_unit:
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slot_uri: org:unitOf
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range: OrganizationalStructure
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required: false
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description: 'Organizational unit responsible for this budget.
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For DEPARTMENTAL budgets: the department
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For CONSOLIDATED budgets: Finance department or executive office
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'
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documented_by:
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slot_uri: rico:isDocumentedBy
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range: uriorcurie
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multivalued: true
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required: false
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description: 'FinancialStatement(s) that document actual performance against this budget.
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**RiC-O**: rico:isDocumentedBy for documentation relationship.
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**Inverse**: FinancialStatement.documents_budget
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Links to:
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- Annual reports
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- Quarterly financial statements
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- Audit reports
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- Form 990 (US nonprofits)
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'
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refers_to_custodian:
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slot_uri: crm:P46i_forms_part_of
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range: Custodian
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required: true
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description: 'Links this budget to the Custodian hub.
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**CIDOC-CRM**: P46i_forms_part_of for part-whole.
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'
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was_derived_from:
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slot_uri: prov:wasDerivedFrom
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range: CustodianObservation
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multivalued: true
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required: false
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description: 'Observation(s) from which this budget was derived.
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**PROV-O**: prov:wasDerivedFrom for provenance.
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'
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was_generated_by:
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slot_uri: prov:wasGeneratedBy
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range: ReconstructionActivity
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required: false
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description: 'Reconstruction activity that generated this record.
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**PROV-O**: prov:wasGeneratedBy for generation.
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'
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valid_from:
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slot_uri: time:hasBeginning
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|
range: date
|
|
required: false
|
|
description: 'Start of validity period (typically = fiscal_year_start).
|
|
|
|
'
|
|
valid_to:
|
|
slot_uri: time:hasEnd
|
|
range: date
|
|
required: false
|
|
description: 'End of validity period (typically = fiscal_year_end).
|
|
|
|
'
|
|
specificity_annotation:
|
|
range: SpecificityAnnotation
|
|
inlined: true
|
|
template_specificity:
|
|
range: TemplateSpecificityScores
|
|
inlined: true
|
|
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
|
|
budget_name: Rijksmuseum Operating Budget FY2024
|
|
budget_description: Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization
|
|
expansion.
|
|
budget_type:
|
|
- OPERATING
|
|
- CONSOLIDATED
|
|
fiscal_year_start: '2024-01-01'
|
|
fiscal_year_end: '2024-12-31'
|
|
total_budget_amount: 45000000.0
|
|
budget_currency: EUR
|
|
operating_budget: 38000000.0
|
|
capital_budget: 3000000.0
|
|
acquisition_budget: 2000000.0
|
|
personnel_budget: 22000000.0
|
|
preservation_budget: 1500000.0
|
|
digitization_budget: 500000.0
|
|
innovation_budget: 750000.0
|
|
external_funding: 15000000.0
|
|
internal_funding: 25000000.0
|
|
endowment_draw: 5000000.0
|
|
approval_date: '2023-11-15'
|
|
approved_by: Board of Directors
|
|
budget_status: ACTIVE
|
|
refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-ams-m-rm-q190804
|
|
description: Major museum annual operating budget
|
|
- value:
|
|
id: https://nde.nl/ontology/hc/budget/nha/fy2024-2025
|
|
budget_name: Noord-Hollands Archief Annual Budget 2024-2025
|
|
budget_description: Provincial archive annual budget aligned with government fiscal year.
|
|
budget_type:
|
|
- OPERATING
|
|
- CONSOLIDATED
|
|
fiscal_year_start: '2024-04-01'
|
|
fiscal_year_end: '2025-03-31'
|
|
total_budget_amount: 8500000.0
|
|
budget_currency: EUR
|
|
operating_budget: 7500000.0
|
|
capital_budget: 500000.0
|
|
personnel_budget: 5200000.0
|
|
digitization_budget: 800000.0
|
|
external_funding: 6000000.0
|
|
internal_funding: 2500000.0
|
|
approval_date: '2024-03-01'
|
|
approved_by: Province of Noord-Holland
|
|
budget_status: ACTIVE
|
|
refers_to_custodian: https://nde.nl/ontology/hc/nl-nh-haa-a-nha
|
|
description: Regional archive government-funded budget
|