671 lines
20 KiB
YAML
671 lines
20 KiB
YAML
# Budget Class
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# Represents annual or multi-year budgets for heritage custodian institutions
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# Budgets are PLANNING instruments - they represent intended financial allocations
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# FinancialStatement documents ACTUAL performance against budgets
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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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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: |
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Represents an annual or multi-year BUDGET for a heritage custodian institution.
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**CRITICAL DISTINCTION - BUDGET vs. FINANCIAL STATEMENT**:
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| Budget | FinancialStatement |
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|--------|-------------------|
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| **PLAN** - intended allocations | **ACTUALS** - what actually happened |
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| Forward-looking | Backward-looking |
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| Approved by governance | Audited/reviewed |
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| May be revised during period | Final (unalterable after close) |
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| Internal planning document | External reporting document |
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**WHY MODEL BUDGETS FOR HERITAGE CUSTODIANS?**:
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Understanding custodian budgets is critical for:
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1. **Sustainability Assessment**: Is the institution financially viable?
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2. **Collection Development**: Budget allocations for acquisitions
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3. **Preservation Capacity**: Funding for conservation and digitization
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4. **Staffing Levels**: Personnel budget indicates operational capacity
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5. **Grant Planning**: Understanding baseline funding for grant applications
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6. **Partnership Potential**: Assessing capacity for collaborative projects
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**BUDGET TYPES FOR HERITAGE INSTITUTIONS**:
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- **Operating Budget**: Day-to-day operations (staff, utilities, supplies)
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- **Capital Budget**: Major investments (building, equipment, systems)
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- **Acquisition Budget**: Collection purchases and donations
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- **Project Budget**: Time-limited initiatives (digitization, exhibitions)
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- **Endowment Draw**: Spending from endowment principal/income
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**TEMPORAL PATTERN**:
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Budgets typically follow fiscal year cycles:
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- Calendar year (Jan-Dec): Common in private sector
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- Academic year: Universities, education providers
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- Government fiscal year: Varies by country (e.g., Apr-Mar in UK, Oct-Sep in US federal)
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**NONPROFIT/FOUNDATION CONTEXT**:
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Heritage custodians are predominantly nonprofits:
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- Netherlands: "stichting" (foundation), "vereniging" (association)
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- USA: 501(c)(3) organizations
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- UK: Charities, CICs
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Budget transparency is often legally required for nonprofits (Form 990, ANBI status).
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**ONTOLOGY ALIGNMENT**:
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- **FRAPO** (Funding, Research Administration and Projects Ontology):
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- frapo:FundingProgramme for budget allocation
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- frapo:hasFunding for monetary amounts
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- **Schema.org**:
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- schema:MonetaryAmount for currency values
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- schema:Grant for external funding
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- **FIBO** (Financial Industry Business Ontology):
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- Provides sophisticated financial modeling (via Commons Ontology)
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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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- id
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- budget_name
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- budget_description
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- budget_type
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- fiscal_year_start
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- fiscal_year_end
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- total_budget_amount
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- budget_currency
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- operating_budget
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- capital_budget
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- acquisition_budget
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- personnel_budget
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- preservation_budget
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- digitization_budget
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- innovation_budget
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- external_funding
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- internal_funding
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- endowment_draw
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- approval_date
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- approved_by
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- budget_status
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- revision_number
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- revision_date
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- managing_unit
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- documented_by
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- refers_to_custodian
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- was_derived_from
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- was_generated_by
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- valid_from
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- valid_to
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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: |
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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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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: |
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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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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: |
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Narrative description of budget scope, priorities, and key allocations.
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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: |
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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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examples:
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- value: ["OPERATING", "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: |
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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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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: |
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End date of fiscal year covered by this budget.
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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: |
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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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examples:
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- value: 45000000.00
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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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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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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: |
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Date when budget was approved by governance body.
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**Dublin Core**: dcterms:dateAccepted for approval.
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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: |
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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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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: |
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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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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: |
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Version number if budget has been revised.
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Initial budget = 0, first revision = 1, etc.
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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: |
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Date of most recent budget revision.
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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: |
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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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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: |
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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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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: |
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Links this budget to the Custodian hub.
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**CIDOC-CRM**: P46i_forms_part_of for part-whole.
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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: |
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Observation(s) from which this budget was derived.
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**PROV-O**: prov:wasDerivedFrom for provenance.
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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: |
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Reconstruction activity that generated this record.
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**PROV-O**: prov:wasGeneratedBy for generation.
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valid_from:
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slot_uri: time:hasBeginning
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range: date
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required: false
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description: |
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Start of validity period (typically = fiscal_year_start).
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valid_to:
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slot_uri: time:hasEnd
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range: date
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required: false
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description: |
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End of validity period (typically = fiscal_year_end).
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comments:
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- "Represents PLANNED financial allocations (not actuals)"
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- "Heritage-specific categories: acquisition, preservation, digitization budgets"
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- "Links to FinancialStatement via documented_by inverse relationship"
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- "FRAPO frapo:FundingProgramme as primary ontology class"
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- "Budget transparency often legally required for nonprofits"
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see_also:
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- "http://purl.org/cerif/frapo/FundingProgramme"
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- "https://schema.org/FinancialStatement"
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- "https://nde.nl/ontology/hc/class/Custodian"
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examples:
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- value:
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id: "https://nde.nl/ontology/hc/budget/rm/fy2024"
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budget_name: "Rijksmuseum Operating Budget FY2024"
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budget_description: "Annual operating budget for fiscal year 2024, including major exhibition initiatives and digitization expansion."
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budget_type: ["OPERATING", "CONSOLIDATED"]
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fiscal_year_start: "2024-01-01"
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fiscal_year_end: "2024-12-31"
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total_budget_amount: 45000000.00
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budget_currency: "EUR"
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operating_budget: 38000000.00
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capital_budget: 3000000.00
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acquisition_budget: 2000000.00
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personnel_budget: 22000000.00
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preservation_budget: 1500000.00
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digitization_budget: 500000.00
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innovation_budget: 750000.00
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external_funding: 15000000.00
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internal_funding: 25000000.00
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endowment_draw: 5000000.00
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approval_date: "2023-11-15"
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approved_by: "Board of Directors"
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budget_status: "ACTIVE"
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refers_to_custodian: "https://nde.nl/ontology/hc/nl-nh-ams-m-rm-q190804"
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description: "Major museum annual operating budget"
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- value:
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id: "https://nde.nl/ontology/hc/budget/nha/fy2024-2025"
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budget_name: "Noord-Hollands Archief Annual Budget 2024-2025"
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budget_description: "Provincial archive annual budget aligned with government fiscal year."
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budget_type: ["OPERATING", "CONSOLIDATED"]
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fiscal_year_start: "2024-04-01"
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fiscal_year_end: "2025-03-31"
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total_budget_amount: 8500000.00
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budget_currency: "EUR"
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operating_budget: 7500000.00
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capital_budget: 500000.00
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personnel_budget: 5200000.00
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digitization_budget: 800000.00
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external_funding: 6000000.00
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internal_funding: 2500000.00
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approval_date: "2024-03-01"
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approved_by: "Province of Noord-Holland"
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budget_status: "ACTIVE"
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refers_to_custodian: "https://nde.nl/ontology/hc/nl-nh-haa-a-nha"
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description: "Regional archive government-funded budget"
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# Slot definitions (basic - detailed in class slot_usage)
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slots:
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budget_name:
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description: Name/title for budget
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range: string
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budget_description:
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description: Narrative description of budget
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range: string
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budget_type:
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description: Type(s) of budget
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range: string
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fiscal_year_start:
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description: Start date of fiscal year
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range: date
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fiscal_year_end:
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description: End date of fiscal year
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range: date
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total_budget_amount:
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description: Total budget amount
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range: decimal
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budget_currency:
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description: Currency for monetary amounts (ISO 4217)
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range: string
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operating_budget:
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description: Operating budget allocation
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range: decimal
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capital_budget:
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description: Capital budget allocation
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range: decimal
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acquisition_budget:
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description: Collection acquisition budget
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range: decimal
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personnel_budget:
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description: Personnel budget allocation
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range: decimal
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preservation_budget:
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description: Conservation/preservation budget
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range: decimal
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digitization_budget:
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description: Digitization budget allocation
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range: decimal
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innovation_budget:
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description: Innovation budget allocation
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range: decimal
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external_funding:
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description: External funding sources
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range: decimal
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internal_funding:
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description: Internal/earned revenue
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range: decimal
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endowment_draw:
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description: Endowment draw amount
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range: decimal
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approval_date:
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description: Date budget was approved
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range: date
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approved_by:
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description: Authority that approved budget
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range: string
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budget_status:
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description: Current budget status
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range: string
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revision_number:
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description: Version number if revised
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range: integer
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revision_date:
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description: Date of most recent revision
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range: date
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documented_by:
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description: FinancialStatements documenting this budget
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range: uriorcurie
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