Docstoc

Key Organisations

Document Sample
Key Organisations Powered By Docstoc
					Contents
Worksheet                                     Notes for Organisation
• How to Use This Template                    Read this before you start
• Guidelines for Classifying Financial Data   These notes are also provided for some items within the template.
• (A) YOUR REPORT INFORMATION                 Enter your organisation's name and list of projects here
• (B) INCOME                                  Provide income data
• (B1) PROJECTED INCOME                       This is an optional tool and may only be relevant to performing arts
                                              organisations and some festivals
• (C1) SALARIES                               Provide salaries and wages data (totals will then automatically fill to (C2)
• (C2) EXPENDITURE                            Provide expenditure data
• (D) BALANCE SHEET                           Make sure the Net Asset and Total Funds rows are in balance
Using the Financial Reporting Template
(a joint project of State and Commonwealth arts funding agencies)

For first time users
We have tried to make this form easy to use by:
       Organising financial items to reflect common practice after surveying the annual accounts of triennally
   funded organisations.
       We have automated some aspects so that you only need to enter most items once - any cell shaded in
   yellow is an automated cell which you do not need to complete.
       There are hints for most line items to make it easier to transfer information from your financial reports.
   These hints are also provided in the Glossary of Terms.
       The Balance Sheet order is Assets then Liabilities consistent with standard practice.

Previous users
       Please ensure that if you have used this template in the past, that you download the 2009 version which is
    the most current

Project, Program or Activity Budget Titles
       Enter the titles for each of your project, program or activity budgets on the Report Information worksheet.
    The information you enter will then appear on the budget worksheets.
       These projects should correspond to the projects you outline in your costed business plan.

Project Box Office Calculation Sheet
        We have provided this sheet to assist you with calculating your box office for each project.
        Please note there is no automated fill to the (B) Income Sheet as this sheet may only be relevant to
    performing arts organisations.

Tips and Hints
        Save a clean copy of the spreadsheet first before entering your information.
        Enter amounts in full. Do not express numbers in thousands. E.g enter 5519 not 6 or 5.5.
        Little red triangles in the top right corner indicates that there is help for that item. If your spreadsheet
    software does not allow pop-ups you can find the same information in the Guidelines for Classifying Financial
    Data which comes with this template.
        We do not require you to complete those sections or cells which are shaded. These cells contain formulas.
        We have safe-guarded those worksheets which have formulas to minimise accidents. You can easily
    override this in Excel by selecting Unprotect Sheet in Protection options under the Tools menu. There are no
        You can also unprotect individual cells in Format Cells.

Tips for Macintosh users
This template was developed in Excel 2000 and should work on both Windows and Mac OS. If this version does
not work contact Organisations Program Staff on 9954 5000 for further assistance.
MAC OS 8.6 Users: Please note this operating system translates the template to read only. You will need to
“unprotect” each worksheet. You will find this option under the Tools / Protection menu.

Accounting Practices
Consolidated Reporting (where relevant)
You should provide consolidated reports which includes income and expenditure from controlled entities such as
Trust Funds, which are directly controlled by your Board or Committee of Management.
Administered (Auspiced) Grants - where you are the Auspicing Organisation as opposed to being auspiced
yourself
Only show auspiced grants in your income and expenditure if your organisation has full artistic control and
management of the project. We understand there is great diversity in the treatment of these grants, so please call
Organisations Program staff on 9954 5000 if you are unsure of what to do.
Capital Grants (where relevant)
We have provided space at the bottom of the Expenditure Worksheet for those organisations who amortise capital
grants for major capital expenditure such as building refurbishment.
Printing your financial report
You may have reformat each worksheet to print a complete copy of the report. Try hiding the columns you do not
use if you want to make the printed report clearer.

Sending your financial report to us
Please print two copies of this report to send with your application. If you are experiencing printing difficulties,
please contact Organisations Program Staff on 9954 5000.

Need help?
For budget questions: Contact Organisations Program Staff on 9954 5000.
For spreadsheet & accounting questions: Contact Organisations Program Staff on 9954 5000.
We also welcome your feedback: Feel free to comment on how we can improve this spreadsheet.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA


     Guidelines for Classifying Financial Data
     These notes are also provided for some items within the template.

     Accounting Practices
     Administered (Auspiced) Grants - where you are the Auspicing Organisation as opposed to being auspiced yourself
     Only show auspiced grants in your income and expenditure if your organisation has full artistic control and management of
     the project. We understand there is great diversity in the treatment of these grants, so please call Organisations Program
     staff on 9954 5000 if you are unsure of what to do.
     Capital Grants (where relevant)
     We have provided space at the bottom of the Expenditure Worksheet for those organisations which amortise capital grants
     for major capital expenditure such as building refurbishment.

     Income
     Earned Income
     Audience Sales
     Box office and entry fees, contract fees, co-producer fees, exhibition fees, broadcast fees, recording fees
     Fees and Services
     Workshop/course fees, management fees and services, consultancies and services, education programs, assessment fees,
     administration & auspicing fees, membership fees
     Merchandising & Retail Sales
     Publication sales, program and catalogue sales, advertising sales, commissions from sales, sale of recordings, beverage and
     food sales
     Resources Income
     Venue hire, workshop and props hire, instruments hire, costume hire, royalties received, licensing income, equipment hire
     and usage, public access phone income, freight service, photocopying and printing

     Sponsorship and Fundraising
     Corporate sponsorship, cash sponsorship, fundraising and donations, philanthropic donations.
     - Non-cash (contra) sponsorship: only provide information if your organisation puts these items through your accounts or has
     supporting documentation to validate the value of the sponsorship.
     - Gifts and donations includes donations, gifts, bequests where the donor does not receive a material benefit in return. The
     following payments may not be gifts: purchases of raffle or art union tickets; purchases of chocolates, pens, etc; cost of
     attending fundraising dinners, even if the cost exceeds the value of the dinner; membership fees - though these may be
     fundraising contributions.)
     Fundraising includes income from public appeals where there is a material benefit to the donor.

     Other Earned Income
     Interest received, freight collected, sale of assets, late fees collected, sundry income
     Reimbursements and recoveries: reimbursements received, income from settled claims

     Grants and Subsidies Received
     Australia Council
     Grants received Key Organisation, grants received project, mentorships & devolved grants
     Other Commonwealth Grants
     Such as Playing Australia, Festivals Australia, ATSIC, DoCITA, DFAT, Regional Arts Fund
     Arts Victoria
     Annual Operations, Arts Victoria project grants
     Other State Funding
     such as other State Govt departments, and Govt sponsorship e.g. VicHealth, Dept Vic Communities (ie other sources than
     Arts)

     Cost of Sales
     Refer to Publications, Recordings, Cost of Sales in Program, Production / Exhibition/ Touring Costs of Expenditure
     section below
GUIDELINES FOR CLASSIFYING FINANCIAL DATA


     Expenditure
     Salaries Wages and Fees (people costs)
     All wages and/or fees paid to permanent, casual and contracted personnel:
     Permanent Staff: wages & salaries, employment expenses
     Artists and Production Team Fees: artists, performers, writers, creative personnel, production / technical, wardrobe, bump
     in/out labour, front of house, tutors (for youth organisations) and/or tuition fees.
     Contractors and Consultants: consultants and contractors, speakers’ fees, curatorial and editorial fees, bookkeeping and
     accounting

     Creative Personnel/Consultants
     Can be the musical director, composer, conductor, artistic director, associate director, director, choreographer, librettist,
     designer, editor
     Production/Technical
     May include those who produce a performance, broadcast, publication or recording: including stage management, recording
     engineers, producers and mechanists
     On-Costs
     Workers' compensation, superannuation, annual leave costs, long service leave costs, salary packaging expenses, payroll
     tax, fringe benefits tax
     Allowances
     Travel allowance, living allowances & per diems, accommodation allowances, childcare allowances, housing allowance
     Professional Development
     Professional development, seminars & conferences attended
     Other Staff Related Costs
     Such as staff amenities, other employer expenses, recruitment costs including advertising and agency commissions

     Program, Production (incl. Exhibition & Touring)
     Venue Exhibition Space
     Venue hire, beverages and catering, front of house costs, venue security, furniture & fixtures equipment hire, venue cleaning
     costs, venue repairs and maintenance, rehearsal venue costs, other venue costs
     Equipment, Lighting and Audio Visual Costs
     Lighting equipment & hire, sound equipment & hire, lighting & sound from venue visual equipment and hire
     Scenic, Staging and Materials
     Sets, scenic materials, staging equipment & hire
     Other Development & Creative Costs
     Royalties paid, development costs
     Travel, Freight, Bump In/Out Costs
     Transportation costs, packing and crating costs, installation costs, demounting costs, bump in/out, consumables
     Other Production / Exhibition Costs
     Production/exhibition specific insurances, licences, fees and permits, production incidentals
     Conferences and Workshops
     Mentorship / Professional Development Programs
     Industry and Community Advocacy
     Meeting expenses, travel, accommodation, catering, staff expenses, other advocacy costs, could include association fees
     and other memberships, affiliations
     Community Projects & Programs
     Publications / Recordings / Cost of Sales
     Includes all costs for journals, magazines and other print media which are sold or distributed to the general public or by
     subscription. Also includes CD recording costs and Cost of Sales for any items purchased for resale.
     Evaluation and Research Costs
GUIDELINES FOR CLASSIFYING FINANCIAL DATA


     Marketing/Promotion (incl Documentation)
     Advertising (all media)
     Including design and artwork, photography and visuals, agency booking fees
     Promotional Materials
     Programs, brochures, flyers, posters, displays and signage, program design and artwork, program photography and visuals,
     programs printing, distribution / mail out costs
     Website
     Including design, website content, website maintenance, website hosting
     Publications
     Including newsletters, design and artwork, photography and visuals, film and scans, translations, printing, distribution/mail
     Documentation Costs
     Policy/project documentation, annual report, design and artwork, photography and visuals, translations, printing,
     distribution/mail costs
     Marketing and PR Costs
     General marketing, publicist (if out-sourced), sponsorship servicing, ticket printing, comp tickets & discounts, audience
     development & research, functions, hospitality
     Fundraising Expenses
     Other Promotions & Marketing Costs
     Such as copyright, royalties & licenses (if not event specific). merchandising purchases, point of sale costs, third party
     charges and fees (such as ticket agency, EFT and merchant fees)

     Administration (incl Infrastructure Costs)
     Office Rent and Running Costs
     Includes rent and outgoings, office parking, cleaning and rubbish removal, office security, office relocation costs, rates and
     taxes, office maintenance, gas, electricity, water
     Office Consumables and Resources
     Includes office supplies, printing and copying, computer consumables, journals & subscriptions, memberships and
     affiliations, records and filing costs, software purchases and maintenance, equipment repairs & maintenance, minor
     equipment purchases (under $500), equipment rental expense
     Communications
     Postage, courier, freight paid, telephone, mobile phone costs, isp (internet) costs
     Travel
     Includes local travel, vehicle hire which is not a direct production or project cost
     Insurance
     Can include general insurance, public and product liability, directors liability insurance. Does not include workers
     Legal, Finance and Governance Costs
     - Governance: board operations and support, board and company planning, membership support costs, AGM and general
     - Accounting & Audit Fees: accountancy and financial services, auditor's remuneration
     - Company & Legal Fees: legal fees, company fees and returns, business name registrations
     - Financial Fees and Charges: bank charges, bank interest charges, leasing interest charges, stamp duty, late fees paid and
     penalties
     - Financial Expenses: disposal of assets (loss), discounts given, discounts taken, bad and doubtful debts, rounding off &
     adjustments
     Depreciation
     Can include depreciation of plant & equipment, amortisation expenses
     Sundries
     Minor and incidental one-off expenses which cannot classified elsewhere

     Operating Surplus/Deficit
     Your organisation’s operating result for the year before accounting for any extraordinary items and/or transfers to or from

     Abnormals and Allocations
     Commonly (large) capital grants (for buildings, refurbishments etc ) and related amortisations against such capital. Use this if
     your organisation shows these items in its annual accounts.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA



     Balance Sheet
     Use your 31 December 2007 Balance Sheet to complete the 2007 Actuals column.

     Current Assets
     Cash
     Includes cheque and bank account(s), term deposits and cash investments, electronic payment clearing, undeposited funds,
     petty cash, cash floats
     Receivables
     Accounts receivable, less provision for doubtful debts, deposits with suppliers, security bonds paid, agency sales held in
     trust, accrued income, other debtors
     Inventory
     Items held for resale expected to be consumed in the next financial year. Includes fundraising stock, trading stock,
     publications for sale and client support inventory. May include work in progress being produced, such as materials and
     supplies awaiting use in the production process, In the case of a service provider, inventories include the costs of the
     service, for which the entity has not yet recognised the related revenue.
     Other
     Other current assets not specifically included in previous rows. May include some prepayments, deposits and bonds.

     Non-Current Assets
     Long Term Investments
     Long term financial investments such as equities, debentures, fixed interest securities.
     Property, Plant & Equipment
     Buildings: buildings at cost; Buildings Accumulated Leasehold Improvements: leasehold improvements at cost, leasehold
     improvements amortisation, motor vehicles: motor vehicles at cost, motor vehicles, accumulated depreciation; Furniture &
     Fixtures: furniture & fixtures at cost, furniture & fixtures accumulated depreciation; Office Equipment: office equipment at
     cost, office equipment accumulated depreciation
     Intangibles and Preliminary Expenses
     Can include good will, amortised set-up costs and long-term security deposits/bonds.

     Current Liabilities
     These are amounts owed, or estimated obligations your organisation will have to meet within normal operations over the next
     12 months.
     Payables Trade creditors, accrued expenses, other creditors
     Interest Bearing Liabilities Includes short term overdrafts, loans, credit cards and short term lease liabilities.
     Income Received in Advance
     Deferred income: such as earned income received in advance, membership fees in advance, subscriptions in advance,
     sponsorship received in advance, box office income in advance
     Subsidies Received in Advance/Unexpended Grants
     Record these items separately from non-grant income received in advance. These are normally grant payments received
     prior to the period to which they specifically relate or grants received which are unspent. Do not include auspiced grants
     which go with the following item.
     Deposits and Funds Held in Trust DGR (ROCO) trust funds, auspiced grants and income, unexpended auspiced grants,
     deposits collected
     Tax and Other Withholdings:
     This section is for various tax liability items and other legal obligations. Includes - GST liabilities: GST collected, GST paid;
     Payroll Liabilities: PAYG withholdings payable, payroll deductions payable, superannuation payable; Other Tax Withholdings:
     voluntary withholdings payable, ABN withholdings payable,
     Provisions
     Provisions for most organisations these are employee entitlements which are likely to be paid within twelve months. Includes
     provision for annual leave, provision for long service leave, provision for income tax.
     Other Current Liabilities Anything else not already covered in this section.
GUIDELINES FOR CLASSIFYING FINANCIAL DATA


     Non Current Liabilities
     These are amounts that your organisation owes to outside creditors and which are of a relatively long term nature.
     Borrowings Generally long term mortgage and lease liabilities, bank loans, directors’ loans
     Provisions Includes provisions for future liabilities beyond 12 months, such as long service leave.
     Other Long Term Liabilities Anything else not already covered in this section.

     Accumulated Funds
     Reserves or Designated Funds.
     2007 - copy 2007 Actuals from your 31 December 2007 Balance Sheet
     Retained Surplus (Deficit)
     2007 - copy 2007 Actuals from your 31 December 2007 Balance Sheet
     NOTE: Total Funds must equal Net Assets
403339de-e21f-4ece-b305-47e80e81e53b.XLS                                         (A) YOUR REPORT INFORMATION

                   State / Terr Funding Agency                                                    Arts Victoria
         Australia Council Board (if relevant)                       (insert Australia Council Board)

                                     Organisation                               <Enter your org name here>


         The basis of this report is for the financial year
                                                ending on:
                                                                                             31 December 2011



             The financial information and budget is for:                                         Entire organisation




                 Project, Activity or Budget descriptions for this financial template

                         Reference                              List of your projects OR program titles
                                                              This information will appear on each budget worksheet

     Administration                                               Administration
     Project/Program 1                                            Enter project title on Report Information Tab
     Project/Program 2                                            Enter project title on Report Information Tab
     Project/Program 3                                            Enter project title on Report Information Tab
     Project/Program 4                                            Enter project title on Report Information Tab
     Project/Program 5                                            Enter project title on Report Information Tab
     Project/Program 6                                            Enter project title on Report Information Tab
     Project/Program 7                                            Enter project title on Report Information Tab
     Project/Program 8                                            Enter project title on Report Information Tab
     Project/Program 9                                            Enter project title on Report Information Tab
     Project/Program 10                                           Enter project title on Report Information Tab
     Project/Program 11                                           Enter project title on Report Information Tab
     Project/Program 12                                           Enter project title on Report Information Tab
     Project/Program 13                                           Enter project title on Report Information Tab
     Project/Program 14                                           Enter project title on Report Information Tab




12/20/2010 12:13 AM                                                      (A) YOUR REPORT INFORMATION Page 9
403339de-e21f-4ece-b305-47e80e81e53b.XLS                                                                                                                                                                                                                                                                                                                                                                                              (B) INCOME


         <Enter your org name here>: Income Budget
                                                                                       2011         2011 Project Budgets
                                                                                     Total Budget                         Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title   Enter project title
                                                                                                     Administration          on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report             on Report
                                                                                                                          Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab       Information Tab

         Earned Income
        Audience Sales                     Box Office & Entry Fees                              -
                                           Contract / co-producer fees                          -
                                           Recording B/cast Fees                                -
        Fees & Services                    Participants / Workshop Fees                         -
                                           Admin and Management Fees                            -
                                           Consultancies and Commissions                        -
                                           Membership Fees                                      -
        Merchandising and Retail           Publication/Program Sales                            -
                                           Sales                                                -
                                           Beverage & Food sales                                -
        Resources Income                   Venue Hire                                           -
                                           Instruments & Equipment Hire                         -
                                           Licensing and Royalties                              -
                                           Other Usage Income                                   -
                                                                       Sub-total                -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -


         Private Support
        Sponsorship                                                                             -
                                                                           Cash

                                                              Non-Cash (Contra)                 -
        Philanthropic                                                                           -

        Donations & Fundraising                                                                 -

                                                                       Sub-total                -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -


         Other earned income

        Interest                                                                                -

        Reimbursements and Recoveries                                                           -

        Other earned income                                                                     -

                                                                      Sub-Total                 -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -
         TOTAL NON-GRANT INCOME                                                                 -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -


         Government Funding
        Australia Council                                               Program                 -
                                                                       Triennial
        Australia Council Project:                       Australia Council Project              -
                                                          Other Australia Council               -
        Other Commonwealth                                    Annual / Multi-Year               -
                                                                          Project               -                     -
        Arts Victoria                                         Annual Operations                 -
                                                                 Project Funding                -
        Other State Funding                                   Annual / Multi-Year               -
                                                                   Other Project                -
        Local Government                                                                        -
        Overseas
        Other Government Funding                                                                -
         TOTAL GRANT INCOME                                                                     -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -


         TOTAL INCOME                                                                           -                     -                    -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -                     -




12/20/2010 12:13 AM                                                                                                                                                                                                                                                                                                                                                                                                     (B) INCOME Page 10
403339de-e21f-4ece-b305-47e80e81e53b.XLS                                                                                                                                                                                                                                                                              (C1) SALARIES

              <Enter your org name here>: Salaries Budget
                                                                     2011
                                                                                                 Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project   Enter project
                                                                                                title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report title on Report
                                                              FTE   Totals       Administration
                                                                                                  Information     Information     Information     Information     Information     Information     Information     Information     Information     Information     Information     Information     Information     Information
            Creative Personnel / Consultants                                                           Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab             Tab
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
            Subtotal                                           -             -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -
            Performers, Artists and Arts Workers
            Artists                                                          -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
            Subtotal                                           -             -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -

             Production/Technical
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
            Subtotal                                           -             -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -
            Management / Administrative
                                                                             -
                                                                             -
                                                                             -
                                                                             -
                                                                             -
            Subtotal                                           -             -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -
            Marketing/Promotion/Development
            Marketing/Promotion/Development                                  -
                                                                             -

                                                                             -
                                                                             -
            Subtotal                                           -             -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -
            Allowances and On-Costs
            Touring, travel, living fees & allowances, etc.                  -
            On costs (holiday, super ...)                                    -
            Professional Development                                         -
            Other                                                            -
            Subtotal                                                         -               -               -               -               -               -               -               -               -               -               -               -               -               -               -               -




12/20/2010 12:13 AM                                                                                                                                                                                                                                                                                       (C1) SALARIES Page 11
403339de-e21f-4ece-b305-47e80e81e53b.XLS                                                                                                                                                                                                                                                                                                                                                                                                     (C2) EXPENDITURE

        <Enter your org name here>: Expenditure Budget
                                                                                    2011            2011 Project Budgets
                                                                                                                           Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on Enter project title on
                                                                                 Total Budget         Administration       Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information Report Information
                                                                                                                                   Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab                    Tab


         SALARIES, WAGES & FEES
                               Creative personnel / Consultants                                 -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                                 Performers/Artists/Artsworkers                                 -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                                           Production/Technical                                 -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                                    Management/Administrative                                   -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                              Marketing/Promotion/Development                                   -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                                Fees, Allowances and On-Costs                                   -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                                                                SUBTOTAL                        -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -

         PROGRAM, PRODUCTION (inc. EXHIBITION & TOURING)
                                                     Venue, Exhibition Space                    -
                                 Equipment, Lighting and Audio Visual Costs                     -
                                                Scenic, Staging and Materials                   -
                                     Other Development and Creative Costs                       -
                                           Travel, Freight, Bump In/Out Costs                   -
                                 Other Production, Exhibition, Touring Costs                    -
                      items common to advocacy, professional development, research organisations
                                                 Conferences and Workshops                      -
                           Mentorship / Professional Development Programs                       -
                                            Industry and Community Advocacy
                                            Community projects and programs                     -
                                    Publications / Recordings / Cost of Sales                   -
                                              Evaluation and Research Costs                     -
                                                                SUBTOTAL                        -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -

         MARKETING/PROMOTION (inc. DOCUMENTATION)
                                                       Advertising (all media)                  -
                                                         Promotional material                   -
                                   Website, Publications and Documentation                      -
                                                           Marketing and PR                     -
                                                       Fundraising Expenses                     -
                                     Other Promotional and Marketing Costs                      -
                                                                SUBTOTAL                        -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -

         ADMINISTRATION (inc. INFRASTRUCTURE COSTS)
                                               Office Rent and Running Costs                    -
                                           Office Consumables and Resources                     -
                                                             Communications                     -
                                                                       Travel                   -
                                                                   Insurance                    -
                                      Legal, Finance and Governance Costs                       -
                                                                Depreciation                    -
                                                                    Sundries                    -
                                                                SUBTOTAL                        -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -


                                                   TOTAL EXPENDITURE                            -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -

                      OPERATING RESULT BEFORE ABNORMALS                                         -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -
                      ABNORMALS AND ADJUSTMENTS (NET)                                           -
                      OPERATING RESULT AFTER ABNORMALS                                          -                      -                      -                      -                      -                      -                      -                       -                      -                      -                      -                      -                      -                      -                      -                      -




12/20/2010 12:13 AM                                                                                                                                                                                                                                                                                                                                                                                                              (C2) EXPENDITURE Page 12
403339de-e21f-4ece-b305-47e80e81e53b.XLS                                                         (D) BALANCE SHEET
                     <Enter your org name here>: Balance Sheet
                                                                                   2009
                                                                                                 Ref
                    CURRENT ASSETS                                                 Actuals

                                                                          Cash
                                                                  Receivables
                                                                     Inventory
                                                                         Other
                    TOTAL CURRENT ASSETS                                                     -

                    NON-CURRENT ASSETS

                                                        Long Term Investments                -
                                                    Property, plant & equipment

                                           Intangibles and Preliminary Expenses              -
                    TOTAL NON-CURRENT ASSETS                                                 -

                    TOTAL ASSETS                                                             -


                    CURRENT LIABILITIES

                                                                     Payables
                                                   Interest Bearing Liabilities
                                                 Income received in advance
                           Subsidies received in advance / unexpended grants
                                            Deposits and Funds Held in Trust

                                                 Tax and Other Withholdings
                                                                    Provisions
                                                     Other Current Liabilities
                    TOTAL CURRENT LIABILITIES                                                -

                    LONG-TERM LIABILITIES

                                                                    Borrowings               -
                                                                     Provisions

                                                     Other Long Term Liabilities             -
                    TOTAL LONG-TERM LIABILITIES                                              -

                    TOTAL LIABILITIES                                                        -


                    NET ASSETS                                                               -    Z


                    ACCUMULATED FUNDS
                                                Reserves and designated funds
                                                      Retained Surplus (Deficit)                  D
                    TOTAL FUNDS                                                              -    Z
12/20/2010 12:13 AM                                                                      (D) BALANCE SHEET Page 13