Fiscal Data Package - Budget Standard Taxonomy

Authors	Paul Walsh, Rufus Pollock, Tryggvi Björgvinsson, Steve Bennett, Adam Kariv, Dan Fowler

The Budget Taxonomy is a set of ColumnTypes to be used in the context of a Fiscal Data Package to describe budget data of organizations (governments or otherwise.)

Language

The key words MUST, MUST NOT, REQUIRED, SHALL, SHALL NOT, SHOULD, SHOULD NOT, RECOMMENDED, MAY, and OPTIONAL in this document are to be interpreted as described in RFC 2119

Changelog

1.0.0: Initial text

Introduction

This document contains a ColumnType taxonomy to be used for publishing budget data files.

The ColumnTypes contained in this taxonomy contain:

Generic value types
Generic time types as well as the more specific ‘fiscal year’ type
Classifications:
- Functional: COFOG and Generic
- Economic: GFSM and Generic
- Administrative
- Activity
Other Budgeting-related Properties
Geo-Related types

References

The Fiscal Data Package Spec

Location

The canonic location for this taxonomy’s ColumnType definition - to be used in fiscal data package descriptors - is

https://specs.frictionlessdata.io/taxonomies/fiscal/budgets.json

The Taxonomy

Amounts and their properties

`value`

Numeric value depicting a fiscal amount related to the budget item, spending transaction etc.

dataType: number

`value-kind:code`

Unique identifier for the amount kind

dataType: string
unique: True

`value-kind:label`

Display name for the amount kind

dataType: string
labelOf: value-kind:code

`value-currency:code`

Unique identifier for the amount currency

dataType: string
unique: True

`value-currency:label`

Display name for the amount currency

dataType: string
labelOf: value-kind:code

Time Indication

`date:fiscal-year`

The fiscal-year for which the values in this record are relevant

dataType: integer
unique: True

`date:fiscal:activity-approval`

The approval date of a specific activity

dataType: date
unique: True

`date:fiscal:activity-end`

The ending date of a specific activity

dataType: date
unique: True

`date:fiscal:activity-start`

The starting date of a specific activity

dataType: date
unique: True

`date:fiscal:final-payment`

The date of the last payment for a specific activity

dataType: date
unique: True

`date:fiscal:first-payment`

The date of the first payment for a specific activity

dataType: date
unique: True

`date:generic`

An non-specific date related to the values in this record (e.g. transaction date etc.)

dataType: date
unique: True

Classifications: Functional (COFOG)

`functional-classification:cofog:class:code`

The COFOG ‘Class’ Level code

dataType: string
prior: functional-classification:cofog:group:code
unique: True

`functional-classification:cofog:class:description`

A more detailed textual description for this class

dataType: string

`functional-classification:cofog:class:label`

A label or display name for this class

dataType: string
labelOf: functional-classification:cofog:class:code

`functional-classification:cofog:code`

The complete COFOG classification code, non level-specific

dataType: string
unique: True

`functional-classification:cofog:description`

Description for this COFOG classification, non level-specific

dataType: string

`functional-classification:cofog:division:code`

The COFOG ‘Division’ Level code

dataType: string
unique: True

`functional-classification:cofog:division:description`

A more detailed textual description for this division

dataType: string

`functional-classification:cofog:division:label`

A label or display name for this division

dataType: string
labelOf: functional-classification:cofog:division:code

`functional-classification:cofog:group:code`

The COFOG ‘Group’ Level code

dataType: string
prior: functional-classification:cofog:division:code
unique: True

`functional-classification:cofog:group:description`

A more detailed textual description for this group

dataType: string

`functional-classification:cofog:group:label`

A label or display name for this group

dataType: string
labelOf: functional-classification:cofog:group:code

`functional-classification:cofog:label`

Display name for this COFOG classification, non level-specific

dataType: string
labelOf: functional-classification:cofog:code

Classifications: Functional (non-specific)

`functional-classification:generic:code`

A code or unique identifier for the classification (not level specific)

dataType: string
unique: True

`functional-classification:generic:description`

A longer descriptive text for this classification

dataType: string

`functional-classification:generic:label`

A label, title or display name for the classification

dataType: string
labelOf: functional-classification:generic:code

`functional-classification:generic:level{1..8}:code`

A code or unique identifier for the top level of the classification

dataType: string
unique: True

`functional-classification:generic:level{1..8}:description`

A longer descriptive text for this level of the classification

dataType: string

`functional-classification:generic:level{1..8}:label`

A label, title or display name for this level of the classification

dataType: string
labelOf: functional-classification:generic:level1:code

Classifications: Economic (GFSM)

`economic-classification:gfsm:level{1..4}:code`

A code or unique identifier for the top level of the classification

dataType: string
unique: True

`economic-classification:gfsm:level{1..4}:description`

A longer descriptive text for this level of the classification

dataType: string

`economic-classification:gfsm:level{1..4}:label`

A label, title or display name for this level of the classification

dataType: string
labelOf: economic-classification:gfsm:level1:code

Classifications: Economic (non-specific)

`economic-classification:generic:code`

A code or unique identifier for the classification (not level specific)

dataType: string
unique: True

`economic-classification:generic:description`

A longer descriptive text for this classification

dataType: string

`economic-classification:generic:label`

A label, title or display name for the classification

dataType: string
labelOf: economic-classification:generic:code

`economic-classification:generic:level{1..4}:code`

A code or unique identifier for the top level of the classification

dataType: string
unique: True

`economic-classification:generic:level{1..4}:description`

A longer descriptive text for this level of the classification

dataType: string

`economic-classification:generic:level{1..4}:label`

A label, title or display name for this level of the classification

dataType: string
labelOf: economic-classification:generic:level1:code

Classifications: Administrative

`administrative-classification:generic:code`

A code or unique identifier for the classification (not level specific)

dataType: string
unique: True

`administrative-classification:generic:description`

A longer descriptive text for this classification

dataType: string

`administrative-classification:generic:label`

A label, title or display name for the classification

dataType: string
labelOf: administrative-classification:generic:code

`administrative-classification:generic:level{1..8}:code`

A code or unique identifier for the top level of the classification

dataType: string
unique: True

`administrative-classification:generic:level{1..8}:description`

A longer descriptive text for this level of the classification

dataType: string

`administrative-classification:generic:level{1..8}:label`

A label, title or display name for this level of the classification

dataType: string
labelOf: administrative-classification:generic:level1:code

`activity:generic:contract:code`

A code or unique identifier for the contract

dataType: string
prior: activity:generic:subproject:code
unique: True

`activity:generic:contract:label`

A label, title or display name for this contract

dataType: string
labelOf: activity:generic:contract:code

`activity:generic:program:code`

A code or unique identifier for the program

dataType: string
unique: True

`activity:generic:program:label`

A label, title or display name for this program

dataType: string
labelOf: activity:generic:program:code

`activity:generic:project:code`

A code or unique identifier for the project

dataType: string
prior: activity:generic:subprogram:code
unique: True

`activity:generic:project:label`

A label, title or display name for this project

dataType: string
labelOf: activity:generic:project:code

`activity:generic:subprogram:code`

A code or unique identifier for the subprogram

dataType: string
prior: activity:generic:program:code
unique: True

`activity:generic:subprogram:label`

A label, title or display name for this subprogram

dataType: string
labelOf: activity:generic:subprogram:code

`activity:generic:subproject:code`

A code or unique identifier for the sub-project

dataType: string
prior: activity:generic:project:code
unique: True

`activity:generic:subproject:label`

A label, title or display name for this sub-project

dataType: string
labelOf: activity:generic:subproject:code

`budget-line-id`

A unique identifier for this budget line

dataType: string
unique: True

`budgetary-transfers`

Extra properties regarding whether the expenditure contains budgetary transfers

dataType: string

`direction`

Specifies whether the values in this line are expenditure or revenues

dataType: string
unique: True

`phase:id`

The phase identifier

dataType: string
unique: True

`phase:label`

The phase display name

dataType: string
labelOf: phase:id

`expenditure-type:code`

Unique identifier for the expenditure type

dataType: string
unique: True

`expenditure-type:label`

Display name for the expenditure type

dataType: string
labelOf: expenditure-type:code

`fin-source:generic:code`

A code or unique identifier for the financial source

dataType: string
unique: True

`fin-source:generic:label`

Display name or title for the financial source

dataType: string
labelOf: fin-source:generic:code

`fin-source:generic:level{1..3}:code`

A code or unique identifier for the top level of the financial source hierarchy

dataType: string
unique: True

`fin-source:generic:level{1..3}:label`

Display name or title for the top level of the financial source hierarchy

dataType: string
labelOf: fin-source:generic:level1:code

Geographic Information

`geo:generic:code`

Unique identifier or code for Geographic feature specified in the data

dataType: string
unique: True

`geo:generic:codeList`

Indicates a specific code list from which a Geographic identifier is drawn

dataType: string
unique: True

`geo:generic:title`

The display name of the geographic feature

dataType: string
labelOf: geo:generic:code

`geo:source:code`

Unique identifier or code for Geographic feature specified in the data

dataType: string
unique: True

`geo:source:codeList`

Indicates a specific code list from which a Geographic identifier is drawn

dataType: string
unique: True

`geo:source:title`

The display name of the geographic feature

dataType: string
labelOf: geo:source:code

`geo:target:code`

Unique identifier or code for Geographic feature specified in the data

dataType: string
unique: True

`geo:target:codeList`

Indicates a specific code list from which a Geographic identifier is drawn

dataType: string
unique: True

`geo:target:level{1..2}:code`

Unique identifier or code for the Top Level Geographic feature specified in the data

dataType: string
unique: True

`geo:target:level{1..2}:title`

The display name for the Top Level Geographic feature specified in the data

dataType: string
labelOf: geo:target:level1:code

`geo:target:title`

The display name of the geographic feature

dataType: string
labelOf: geo:target:code