8560.0 - Museums, Australia, 2007-08 Quality Declaration 
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 27/03/2009   
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A B C D E F G H I L M N O P R S T U V W

Admissions income


This item includes the amount received from regular admission charges to museums/galleries and charges for special exhibitions. It excludes amounts received where admission is by donation only.

Advertising, marketing and promotion


Advertising expenses are the costs incurred by an organisation for promotional and publicity campaigns aimed at bringing the activities of the organisation to the attention of consumers for the purpose of increasing sales. Marketing expenses are the costs incurred in the long-range promotion of an organisation and its goods or services. Promotional expenses are those costs associated with generating good relations of an organisation and/or its services to the general public, e.g. promotional brochures. Sponsorship expenses are excluded.

Art museums/galleries


This item refers to museums whose main focus is to display works of art e.g. paintings, sculptures.

Bequests


This item represents amounts left to an organisation as part of someone's will.



Casual/temporary employees


This item refers to employees who are not entitled to take paid leave.

Conservation expenses of museum objects/artworks


This item includes expenses incurred in the treatment, preservation, preventative conservation and restoration of artworks and museum objects, as well as conservation assessment and condition report expenses.

Conservators


These are persons primarily responsible for the treatment, preservation, preventative conservation and restoration of artworks and museum objects.

Curators


These are persons primarily responsible for the research, development, promotion and management of museum/gallery collections.

Depreciation and amortisation


This item refers to regularly recurring financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. Generally, depreciation refers to physical (tangible) non-current assets and amortisation to intangible non-current assets.

Donations


This item refers to transactions for which the donor receives no material benefit other than a tax deduction (if eligible). Donations can be financial or in-kind.

Employer contributions into superannuation


This item refers to all employer contributions to superannuation schemes excluding contributions paid in lieu of wages and salaries (as part of a salary package).

Exhibition/display development costs


This item represents expenses relating to the development of permanent and temporary displays, including exhibition programs, labelling, documentation and fees paid to consultants for exhibition development.

Federal government funding


This item refers to funding from federal government and includes payments made by federal government in the form of operational funds for ongoing operations or capital funds to purchase or improve equipment or property.

Financial sponsorships


This item refers to income received from organisations involved in the public support and/or promotion of museums/galleries. Sponsorships are transactions which result in advertising and/or other benefits, such as public acknowledgement, to the sponsoring business.

Free admissions


This refers to the number of people who visited a museum/gallery free of charge. Please see paragraph 27 of the Explanatory Notes regarding potential non-sampling error with this data item.

Fringe benefits tax


Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.

Fundraising income


This item refers to income from individuals and non-government organisations such as corporations, philanthropic trusts and 'friends' groups. It includes donations, bequests, sponsorships and philanthropic grants.

Government funding


This item refers to project or program payments made by federal, state/territory and local governments in the form of operational funds for ongoing operations and capital funds to acquire or maintain equipment or property. This item includes grants from government for research and other purposes.

Historic properties/sites


This item refers to museums whose main focus is to preserve and/or operate historic houses, places or sites.

Income from other services


This item includes income from repair and maintenance services, commission, subcontract and commission income, management fees and charges, consulting services, subscription and membership fees and delivery charges separately invoiced to customers. It excludes income from interest, royalties and rent, leasing and hiring.

In-kind sponsorships


This item represents non-monetary items given to the organisation which are valued in the Statement of Financial Performance of the museum/gallery.

Insurance premiums


This item refers to expenses incurred by an organisation in respect of different types of insurance policies but excluding workers’ compensation and compulsory third-party motor vehicle insurance.

Labour costs


This item refers to staff related costs such as wages and salaries (including moneys paid directly to freelancers without an ABN), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers’ compensation premiums, provision expenses for employee entitlements and salary sacrifice paid on behalf of employees. Capitalised wages and salaries are excluded.

Local government funding


This item refers to funding made by local government and includes payments made by local government in the form of operational funds for ongoing operations or capital funds to purchase or improve equipment or property.

Main focus of museum


This item refers to the activity of the museum which provides the museum with the greatest output.

Managers, administrators and clerical support workers


This item includes museum or art gallery directors and other persons mainly engaged in the administration of the major functions of museums or galleries. It excludes collection managers.

Museum/gallery locations at end June


This item refers to the number of physical locations where museum/gallery collections were located at 30 June 2008.

Museum/gallery organisations at end June


This item refers to an organisation which is involved in the acquisition, collection management, conservation, interpretation and exhibition of material evidence of people, their culture and environment for the purpose of study, education and enjoyment of the general public. A museum/gallery organisation can operate more than one museum/gallery location.

Museum objects/artworks accessible to the public online


This item refers to museum objects/artworks which are available for viewing by the public online.

Museum objects/artworks at end June


This item refers to tangible objects which relate to culture, natural history, important historical events and everyday lives. These can include manuscripts, artwork, specimens, machinery, equipment and original objects which document and record traditions and customs such as photographs, films, sound recordings and digital images. It includes museum objects/artworks held in storage or temporarily on tour or loan to other museums or galleries. It excludes museum objects/artworks on loan or on tour from other museums or galleries. Please see paragraph 28 of the Explanatory Notes regarding potential non-sampling error with this data item.

Museum objects/artworks documented/recorded in electronic form


This item refers to museum objects/artworks that are digitised or catalogued in electronic form e.g. digital images, digital audio recordings.

Museum objects/artworks documented/recorded in manual/written form


This item refers to museum objects/artworks that are catalogued or recorded in a written document.

Museum objects/artworks on public display


This item refers to museum objects/artworks which are displayed for public viewing at a museum or gallery.

Museum objects/artworks requiring preservation or conservation treatment


This item refers to museum objects/artworks which have been assessed as requiring preservation or conservation treatment to repair existing damage or prevent further damage.

Museum objects/artworks surveyed for treatment by a professional curator/conservator


This item refers to museum objects/artworks which have been assessed for preservation or conservation treatment by a qualified conservator or curator.

Museum or gallery attendants


This item includes persons who work mainly as museum or gallery guides or as front-of-house attendants.

Non-capitalised purchases


This item comprises non-capitalised purchases of museum/gallery objects, materials and goods for use by the organisation and finished goods for resale. It excludes capitalised purchases of museum objects/artworks and purchases of parts and fuels for motor vehicles.

Number of admissions


This refers to the number of people who visited a museum/gallery either free of charge, or by paying an admission fee.

One-off project funding


This item refers to government funding for a specific project.

Other acquisitions of artworks - number


This item refers to the number of artworks acquired throughout the year which were not purchased.

Other acquisitions of artworks - value


This item refers to the value of artworks acquired throughout the year which were not purchased. Please see paragraph 29 of the Explanatory Notes regarding potential non-sampling error with this data item.

Other acquisitions of museum objects - number


This item refers to the number of museum objects acquired throughout the year which were not purchased.

Other acquisitions of museum objects - value


This item refers to the value of museum objects acquired throughout the year which were not purchased. Please see paragraph 29 of the Explanatory Notes regarding potential non-sampling error with this data item.

Other contract, subcontract and commission expenses


These include payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer.

Other employed persons


This item refers to the number of people (excluding volunteers) who work in museums/art galleries other than those specified elsewhere.

Other expenses


This item includes all expenses not separately specified elsewhere.

Other fundraising income


This item includes all fundraising income items not separately specified elsewhere.

Other income


This item includes all income items not separately specified elsewhere.

Other labour costs


This items includes all labour costs except wages and salaries.

Other museums


This item refers to museums other than social history museums, art museums/galleries and historic properties or sites, for example natural history museums, science museums.

Paid admissions


This item refers to the number of people who paid an admission fee to a museum/gallery.

Payroll tax


Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by an organisation.

Permanent full-time employees


This item refers to employees who work 35 hours or more per week and are entitled to paid leave.

Permanent part-time employees


This item refers to employees who work less than 35 hours per week and are entitled to paid leave.

Persons employed at end June


This item represents all working proprietors and partners and employees on the payroll of the organisations during the last pay period ending in June. Employees absent on paid or prepaid leave are included. Non-salaried directors, self-employed persons such as consultants and contractors, persons paid by commission only and volunteers are excluded.

Philanthropic grants


This item represents funds received from trusts, foundations or individuals which are given with the objective of influencing and improving the well-being of the community.

Purchased acquisitions of artworks - number


This item refers to the number of artworks purchased during the reporting period.

Purchased acquisitions of artworks - value


This item refers to the value of the of artworks purchased during the reporting period.

Purchased acquisitions of museum objects - number


This item refers to the number of museum objects, other than artworks, purchased during the reporting period.

Purchased acquisitions of museum objects - value


This item refers to the value of museum objects, other than artworks, purchased during the reporting period.

Rent, leasing and hiring expenses


This item represents the costs for the rent, leasing (excluding finance leases) and hiring of vehicles, land, machinery, equipment and any other property from other businesses or individuals.

Repair and maintenance


This item refers to costs associated with work undertaken on plant and machinery, etc. to maintain normal business operations. It includes repair and maintenance of computer and communication software and off-road motor vehicles. It excludes repair and maintenance of on-road motor vehicles and wages and salaries of own employees.

Salary sacrifice


This item refers to an arrangement where employees agree to forgo part of their pre-tax salary in return for benefits. It includes earnings sacrificed by employees in order to make superannuation contributions or for other employee benefits (e.g. motor vehicles and laptop computers).

Sales of goods


This item refers to income earned from the sale of goods, whether or not produced by the organisation. It includes export sales, sales or transfers to related organisations and delivery charges not separately invoiced to customers. This item excludes excise and duties received on behalf of the government, sales of assets, delivery charges separately invoiced to customers, interest income and rent, leasing or hiring.

Security officer


This item refers to those persons mainly engaged in patrolling and guarding museum/gallery premises for the purpose of preventing damage or theft.

Social history museums


This item refers to museums whose main focus is to display objects relating to the culture, traditions and everyday lives of people.

Special exhibitions/displays held


This item refers to temporary exhibitions which generally exhibited for less than three months. It includes special exhibitions curated/developed in-house, as well as touring or imported exhibitions.

Sponsorships


This item is the sum of financial and in-kind sponsorships

State/territory government funding


This item refers to funding made by state/territory government and includes payments made by state/territory government in the form of operational funds for ongoing operations or capital funds to purchase or improve equipment or property.

Total acquisitions of museum objects and artworks


This item refers to the number of museum objects/artworks purchased, donated, bequeathed to or otherwise acquired by a museum or art gallery during the year.

Total expenses


This item is the sum of all expense components.

Total income


This item is the sum of all income components.

Total value of museum objects/artworks acquired during the reporting period


This item refers to the value of all museum objects/artworks purchased, donated, bequeathed to or otherwise acquired by a museum or art gallery during the year. Please see paragraph 29 of the Explanatory Notes regarding potential non-sampling error with this data item.

Unique online visits during the reporting period


This item represents the total number of website visits/sessions by a unique Internet Protocol address.

Volunteer hours worked


This item refers to the total number of hours worked by volunteers during the month of June 2008.

Volunteers during the month of June


This item refers to the number of volunteers who worked during the month of June 2008. Volunteers are people who willingly give unpaid help, in the form of time, service or skills to an organisation. Included in this category are the volunteer component of boards of management, fundraising committee members and auxiliary members.

Wages and salaries


This item refers to the gross wages and salaries (excluding capitalised wages and salaries) of all employees of the organisation. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded.

Web pages viewed


This item represents the total number of pages viewed during unique online visits.

Workers' compensation premiums/costs


Workers’ compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.

Working proprietors and partners and permanent full-time employees


This item is the sum of working proprietors and partners of unincorporated businesses and permanent full-time employees.

Working proprietors and partners of unincorporated businesses


A working proprietor of an unincorporated business operates his or her own business (a sole proprietorship), while a partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are:
  • the owners of their business
  • legally inseparable from the business entity
  • liable for any business debts that are incurred.

As such, working proprietors and working partners of unincorporated businesses are not considered to be employees of their business.

Written collection management policy


This item refers to a written document which outlines how the museum/gallery will manage and care for its collection(s) and any new objects it will acquire.

Written disaster preparedness plan


This item refers to a written document which outlines the steps the organisation will take in respect of its collection(s) in the event of a disaster occurring.