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glam/schemas/20251121/linkml/modules/classes/Budget.yaml
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2026-02-04 00:24:46 +01:00

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id: https://nde.nl/ontology/hc/class/Budget
name: budget_class
title: Budget Class
imports:
- linkml:types
- ../slots/allocate
- ../slots/20260202_matang/has_currency
- ../slots/20260202_matang/has_description
- ../slots/20260202_matang/has_endowment_draw
- ../slots/20260202_matang/has_label
- ../slots/20260202_matang/has_main_part
- ../slots/20260202_matang/has_quantity
- ../slots/20260202_matang/has_score
- ../slots/20260202_matang/has_status
- ../slots/20260202_matang/has_type
- ../slots/20260202_matang/has_unit
- ../slots/20260202_matang/include
- ../slots/innovation_budget
- ../slots/internal_funding
- ../slots/20260202_matang/approved_by
- ../slots/20260202_matang/approved_on
- ../slots/20260202_matang/based_on
- ../slots/20260202_matang/derived_from
- ../slots/20260202_matang/documented_by
- ../slots/20260202_matang/generated_by
- ../slots/managing_unit
- ../slots/operating_budget
- ../slots/personnel_budget
- ../slots/preservation_budget
- ../slots/refers_to_custodian
- ../slots/revision_date
- ../slots/revision_number
- ../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: "Represents an annual or multi-year BUDGET for a heritage custodian institution.\n\n**CRITICAL DISTINCTION - BUDGET vs. FINANCIAL STATEMENT**:\n\n| Budget | FinancialStatement |\n|--------|-------------------|\n| **PLAN** - intended allocations | **ACTUALS** - what actually happened |\n| Forward-looking | Backward-looking |\n| Approved by governance | Audited/reviewed |\n| May be revised during period | Final (unalterable after close) |\n| Internal planning document | External reporting document |\n\n**WHY MODEL BUDGETS FOR HERITAGE CUSTODIANS?**:\n\nUnderstanding custodian budgets is critical for:\n\n1. **Sustainability Assessment**: Is the institution financially viable?\n2. **Collection Development**: Budget allocations for acquisitions\n3. **Preservation Capacity**: Funding for conservation and digitization\n4. **Staffing Levels**: Personnel budget indicates operational capacity\n5. **Grant Planning**: Understanding baseline funding for grant applications\n6. **Partnership\
\ Potential**: Assessing capacity for collaborative projects\n\n**BUDGET TYPES FOR HERITAGE INSTITUTIONS**:\n\n- **Operating Budget**: Day-to-day operations (staff, utilities, supplies)\n- **Capital Budget**: Major investments (building, equipment, systems)\n- **Acquisition Budget**: Collection purchases and donations\n- **Project Budget**: Time-limited initiatives (digitization, exhibitions)\n- **Endowment Draw**: Spending from endowment principal/income\n\n**TEMPORAL PATTERN**:\n\nBudgets typically follow fiscal year cycles:\n- Calendar year (Jan-Dec): Common in private sector\n- Academic year: Universities, education providers\n- Government fiscal year: Varies by country (e.g., Apr-Mar in UK, Oct-Sep in US federal)\n\n**NONPROFIT/FOUNDATION CONTEXT**:\n\nHeritage custodians are predominantly nonprofits:\n- Netherlands: \"stichting\" (foundation), \"vereniging\" (association)\n- USA: 501(c)(3) organizations\n- UK: Charities, CICs\n\nBudget transparency is often legally required for\
\ nonprofits (Form 990, ANBI status).\n\n- **FRAPO** (Funding, Research Administration and Projects Ontology):\n - frapo:FundingProgramme for budget allocation\n - frapo:hasFunding for monetary amounts\n- **Schema.org**:\n - schema:MonetaryAmount for currency values\n - schema:Grant for external funding\n- **FIBO** (Financial Industry Business Ontology):\n - Provides sophisticated financial modeling (via Commons Ontology)\n"
exact_mappings:
- frapo:FundingProgramme
close_mappings:
- schema:FinancialProduct
- crm:E54_Dimension
related_mappings:
- schema:MonetaryAmount
- frapo:hasFunding
slots:
- approved_by
- has_currency
- has_description
- has_label
- has_status
- has_type
- has_main_part
- allocate
- has_endowment_draw
- include
- temporal_extent
- innovation_budget
- internal_funding
- managing_unit
- operating_budget
- personnel_budget
- preservation_budget
- refers_to_custodian
- revision_date
- revision_number
- has_score
- has_quantity
- derived_from
- generated_by
- documented_by
slot_usage:
has_label:
# range: string
required: true
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:
# range: string
required: false
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:
# range: string # uriorcurie
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: $
operating_budget:
range: decimal
required: false
has_main_part:
# range: string # MainPart
inlined: false # Fixed invalid inline for primitive type
required: false
examples:
- value:
has_quantity:
part_type: capital_budget
currency_code: EUR
personnel_budget:
range: decimal
required: false
preservation_budget:
range: decimal
required: false
allocate:
# range: string # uriorcurie
# range: DigitizationBudget
required: false
multivalued: true
inlined: false # Fixed invalid inline for primitive type
innovation_budget:
range: decimal
required: false
include:
# range: string
multivalued: true
inlined: false # Fixed invalid inline for primitive type
internal_funding:
range: decimal
required: false
has_endowment_draw:
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"}'
revision_number:
range: integer
required: false
revision_date:
range: date
required: false
documented_by:
# range: string # uriorcurie
# range: FinancialStatement
multivalued: true
inlined: false
required: false
examples:
- value: https://nde.nl/ontology/hc/financial/rijksmuseum-annual-report-2024
refers_to_custodian:
range: Custodian
required: true
derived_from:
# range: string # CustodianObservation
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: "['*']"
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