Administration costs (excluding salaries/wages)
The costs of operating your organisation excluding the 'Production/Concert/Presentation/Exhibition/Service Delivery Cost', and not including salaries and wages.
All CNZ Grants
This should include your baseline and any additional funding from Creative New Zealand.
The balance on any overdrawn bank account.
Cash and cash equivalents
Cash includes cash floats, bank and investment accounts, deposits on call etc.
Creative New Zealand recognises three core strands of activity as community arts and these are:
Community Cultural Development
- collaboration of arts practitioners with communities to achieve artistic and social outcomes
- processes of collective creativity
- community-based issues focused on through the arts (for example in relation to the environment or to issues of social equity).
Maintenance and Transmission of Cultural Traditions
- Māori and Pasifika Heritage Artforms
- defined groups of interest (such as migrant communities) maintaining and preserving their distinctive artistic and cultural traditions from one generation to the next.
Leisure and Recreation Activities
- community-based arts groups devoted to the recreational pursuit of diverse artforms.
Include both activity specific and non-activity specific sponsorship.
Costs relates to providing goods or services
The direct costs of undertaking your primary activities (i.e. all those you have included in 'Box Office or Revenue Earned from your Primary Activities' ). These will be your variable costs and should not include administration or overhead costs. It should also not include the costs of undertaking activities which other organisations hire you to perform on their behalf.
Creative New Zealand sees craft/object art as including the traditional applied arts and contemporary practices of all the peoples of Aotearoa/New Zealand, including Māori and Pasifika peoples and the diverse cultures of people living in Aotearoa/New Zealand today. Genres include, but are not limited to, ceramics, furniture, glass, jewellery, object making, studio-based design, raranga, tāniko, tapa making, textiles, tivaevae, typography, and weaving. For design, our focus is on the development and/or public presentation of new work by independent studio-based designers. Creative New Zealand recognises that the boundaries between craft/object art and the visual arts are not precise. Makers and artists usually define for themselves how their practice, or different aspects of their practice, relates to a given artform.
Creating or developing artwork
The activity will result in the creation or development of art work. Eg. towards a creative development workshop or to write a novel.
Creditor and other payables
Money owed for goods or services already delivered.
Dance includes classical and contemporary dance; street, experimental and integrated dance; and traditional and contemporary Maori and Pacific Island dance.
An estimate of the depreciation for all capital assets for this financial period.
Developing audiences or markets
The activity aims to increase audience engagement and to encourage new audiences; and/or aims to develop new or existing markets for the arts through strategic investments and partnerships. Eg. towards printing promotional material, towards attending an international arts market.
Documentation, discourse or archiving
The activity will result in written, visual and/or auditory material documenting, appraising, reviewing or archiving arts practice. Eg. Towards a symposium on mid-20th century literature.
Annual leave entitlement specified in employees' contracts that is not taken within the accounting period. The accrued holiday pay figure should be calculated using each employee's normal wages for the equivalent time. Employee benefits include company cars, low-interest loans, employer contributions to an insurance or pension scheme, contributions to any superannuation, employer contributions to a sick, accident or death fund, gifts, prizes, subsidised or discounted goods and services.
Exhibiting or Performing
The activity is the public presentation of an art work. Eg. Visual arts exhibition, music concert, dance or theatrical performance (including a premiere performance) or presentation at the literary festival.
Fixed assets PPE - property, plant & equipment)
Assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as land, buildings, and equipment.
This is income derived from undertaking fundraising projects on behalf of your organisation or income derived from individuals by way of donation, bequest and the like.
Fundraising/sponsorship costs (excluding salaries/wages)
These are the costs of gaining and keeping your sponsors. Only include items which appear in your accounts (e.g. if you value the cost of an advertisement in a programme and also note is as income for that programme). Do not include salaries and wages.
The amount of GST payable is calculated by deducting input tax (the GST component on supplies made to a registered person) from output tax (the GST component on supplies made by that person).
In kind support
The provision of goods and/or services at no cost to the organisation. As in kind support is distributed/consumed, a transaction of equal value is recognised as expense (see in-kind support contra).
In kind support - contras
This reflects the consumption (expense) of the in-kind support received. If revenue is recognised, ensure the expense is recognised as well.
An intangible asset is a non-physical asset. Examples of intangible assets are patents, copyrights, customer lists, literary works, and broadcast rights.
Interarts projects integrate artforms of any cultural tradition, combining them to create a new and distinct work. The result of this integration is a hybrid or fusion of artforms outside of Creative New Zealand’s artform categories.
Stock should be valued at cost, not resale prices.
Pacific Arts applications are assessed on the extent to which Kaupapa Pasifika is evident in the practice and results of the proposed project. Kaupapa Pasifika refers to a foundation of understanding and knowledge created by Pasifika people and expressing Pasifika aspirations, values and principles. It is based on these two concepts: Kaupapa – awareness of the unique cultural perspectives of a distinct group of New Zealanders. Pasifika – the unique cultural perspectives and beliefs embodied in the values, customs, rituals, dance, song, language and cultural expressions of the individual Pasifika nations. The combination of the two attributes reflects the unique context of Aotearoa-based Pasifika communities, their Pasifika aspirations, values and principles and desire to express cultural values and world views that relate to their experience as Pasifika peoples living in New Zealand. When assessing a culturally-specific heritage arts application, it will replace the concept of Kaupapa Pasifika with the specific island group, for example, Kaupapa Samoa or Kaupapa Fiji. This is similar to the terms Fa’a Samoa or Vaka Viti meaning ’the Samoan way’ or ’the Fijian way’.
Literature is a broad, inclusive concept. Creative New Zealand will consider proposals from writers and illustrators to research and write high-quality work in fiction or non-fiction. Fiction includes, but isn’t limited to, novels, novellas, short stories, poetry, children’s fiction, young adult fiction, graphic novels, illustrated picture books, and speculative fiction such as fantasy fiction, science fiction, detective fiction, and historical fiction. Non-fiction includes, but isn’t limited to, autobiography, biography, essays, social commentary, literary criticism, reviews, analytical prose, non-fiction written for children, young adult non-fiction, and writing about the physical and natural sciences.
Local Authority Grants
Include all expected funding from local authorities for this accounting period.
Marketing (excluding salaries/wages)
This should include all the costs you incur marketing your organisation and its work in whatever fashion (except salaries, wages and the cost of gaining or maintaining sponsors). Do not include contra/in-kind advertising unless you also account for it as a cost in your accounts (normally you would also count it as income).
Projects and activities that do not feature one main artform and that involve at least two different artforms, of any cultural tradition.
Music includes classical and contemporary music; orchestral, choral, and band music; opera; jazz and improvised music; sound art; contemporary popular music; 'world' music; and traditional and contemporary Māori and Pacific Island music.
Mātauranga Māori literally translated means ‘Māori knowledge’. It’s a modern term that broadly includes traditions, values, concepts, philosophies, world views and understandings derived from uniquely Māori cultural points of view. It traverses customary and contemporary systems of knowledge. In everyday situations, Mātauranga Māori is an umbrella term that draws on knowledge systems such as whakapapa (genealogy), tikanga Māori (Māori protocol), manaaki (hospitality and consideration), taonga tuku iho Māori (treasured arts and heritage).
New Zealand Work
Original work created by a New Zealand citizen or resident (whether living or dead), and the subsequent presentations or exhibitions of that work.
Non current assets - financial (deposits)
Deposits that are not expected to be converted to cash within 12 months.
Non current liabilities - loans
Loans that are not due to be repaid within 12 months.
The activity is to develop the capability of the organisation. Eg. developing a new strategic plan OR refreshing the governance function of the organisation
Other Government agencies
Include funding from national government departments and crown entities.
Philanthropic and community grants
Include all income from trusts.
Payments made in the current accounting period for goods or services that will be delivered in a future accounting period.
The activity provides services for artists/members/arts groups /organisations. Eg. providing: information, newsletters, professional development, licensing, seminars, contract advice, paid memberships.
The activity is the publication of written and/or illustrated work, including literary journals and E books. It does not include printing promotional material (select developing audiences or markets instead). Eg. An artform publication, a non-fiction title published as part of a block-grant.
Any money owing to, or expected to be owed to your organisation. This includes money earned but not yet paid to you.
The activity is the audio, visual and/or electronic recording of artwork, including audio books. Eg. recording a live jazz performance or recording a live theatre performance.
The activity is undertaking research in preparation for creating a work. Eg. research for writing a novel, research about New Zealand arts or artists.
Revenue from sales
This is the direct income (e.g. ticket sales) you are budgeting or projecting that can be directly attributed to each activity you undertake, income from ancillary sources (e.g. programme sales, bar sales etc.) and income you receive from undertaking activities for or providing services to other organisations which pay you a fee (e.g. an orchestra being paid to play for an opera company or a theatre company being paid a fee to perform at a festival).
Revenue in advance
Funding (including sponsorship and subscription income) received towards activities/ performances/services in the next accounting period.
Salaries and wages for all staff directly employed by your organisation.
Short term deposits (incl. deposits between 3 & 12 months)
Investments where the money is either on call or can be released within three months.
The activity is to develop the skills of artists/arts practitioners. E.g. masterclass, internship, mentoring, coaching, post-graduate study overseas.
Theatre includes both classical and contemporary theatre, and all genres such as comedy, drama, physical theatre, devised theatre, street theatre, musical theatre, circus, puppetry, mask and theatre for children.
Total fixed costs
Audit and accounting, all wages and/or fees paid to permanent personnel (unless these can be directly attributed to variable activity), consumables, bank charges and taxes, electricity, insurances (such as public liability, equipment, legal and licence fees, maintenance costs, office supplies and printing, rent, stationery and printing, subscriptions paid, telephone and fax. Building & equipment will generally include repairs and maintenance, motor vehicle insurance, leasing charges, hire purchase interest, depreciation and amortisation. Does not include purchases and/or improvements of a capital nature.
Total fixed revenue
Donations, Fundraising and non-activity specific Sponsorship Revenue. Includes any corporate and private sponsorships both cash and non-cash (contra). Where the sponsorship is given in kind (e.g. free advertising, materials), be sure to reflect the cash value of the materials or service provided in both Revenue and Costs. Other Earned Revenue. Any other income such as interest received, sale of assets.
Total variable costs
Activity Salaries and Wages: Artist's Fees and creative personnel may include artists, curators, writers, musical director, composer, conductor, artistic director, associate director, director, choreographer, librettist, designer, tutors, etc. Production/Technical personnel may include those who help produce a performance, broadcast, publication or recording: including stage management, recording engineers, producers and mechanists. Tutors and/or tuition fees. Associated costs such as expended holiday pay, leave loading, workers compensation, superannuation, PAYE, staff amenities, child care, staff and volunteer insurance. Allowances for travel, accommodation and touring. Costs which can be directly related to your project including the expenses of creative personnel, archive documentation; commissions, royalties, conferences, equipment expenses; exhibitions (including exhibition development, touring and international projects), freight packing and crating, gallery/venue hire (other than regular gallery space
Total variable revenue
Admission fees, box office, performance or public access revenue, membership fees, publications and/or merchandise sales, subscriptions fees, contract fees (i.e. performances and activities presold for a set fee), broadcast fees, income from studio and venue hire. Sales from recordings (estimated from the first twelve months of release), score publication(s) sales. Fees from workshops and conferences conducted by your organisation. Sponsorship for a particular event/activity.
Visual arts includes, but is not limited to, drawing, experimental sound/audio and moving-image arts projects, installation, kōwhaiwhai, painting, performance within a visual arts context, photography, printmaking, sculpture, tā moko, and typography. Visual arts also includes customary and contemporary practices of all the peoples of Aotearoa/New Zealand, including Māori and Pasifika peoples and the diverse cultures of people living in Aotearoa/New Zealand today.