Legal Affairs
Recommendation concerning the International Standardization of Statistics on the Public Financing of Cultural Activities
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p styletextalign justifyThe General Conference of the United Nations Educational Scientific and Cultural Organization meeting in Belgrade from 23 September to 28 October 1980 at its twentyfirst sessionp
p styletextalign justifystrongConsideringstrongnbspthat by virtue of Article IV paragraph 4 of the Constitution it is for the Organization to draw up and adopt instruments for the international regulation of questions falling within its competencep
p styletextalign justifystrongConsideringstrongnbspthat Article VIII of the Constitution provides inter alia that each Member State shall submit to the Organization at such times and in such manner as shall be determined by the General Conference reports on the laws regulations and statistics relating to its educational scientific and cultural institutions and activitiesp
p styletextalign justifystrongConsideringstrongnbspthat it is desirable for the national authorities responsible for collecting and communicating statistics relating to the public financing of cultural activities to be guided by certain standards in the matter of definitions classification and presentation in order to improve the international comparability of statistics intended for use not only for general information but also by those responsible for cultural policy and planningnbspp
p styletextalign justifystrongBearing in mindstrongnbspthe longterm classification work being undertaken jointly by UNESCO and other United Nations bodies in developing the Framework for Cultural Statistics FCSp
p styletextalign justifystrongHaving before itstrongnbspas item 33 of the agenda of the session proposals concerning the international standardization of statistics on the public financing of cultural activitiesp
p styletextalign justifystrongHaving decidedstrongnbspat its twentieth session that this question should be made the subject of an international regulation to take the form of a recommendation to Member States within the meaning of Article IV paragraph 4 of the Constitutionp
p styletextalign justifystrongAdoptsstrongnbspthe present Recommendation this twentyseventh day of October 1980p
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p styletextalign justifyThe General Conference recommendsnbspthat Member States should apply the following provisions concerning the international standardization of statistics on the public financing of cultural activitiesnbspregarded as a step towards the development of a comprehensive system including private financing of cultural activitiesnbspby taking whatever legislative measures or other steps which may be required in conformity with the constitutional practice of each State to give effect within their respective territories to the principles and norms formulated in this Recommendationp
p styletextalign justifyThe General Conference recommendsnbspthat Member States bring this Recommendation to the attention of the authorities and services responsible for collecting and communicating statistics on the public financing of cultural activitiesp
p styletextalign justifyThe GeneralnbspConference recommends that Member States forward to it by the dates and in the form it shall prescribe reports concerning action taken by them upon this Recommendationp
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h4 styletextalign centerI Scope and definitionsh4
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h5 styletextalign centerstrongScopestrongh5
p styletextalign justify1 This Recommendation relates to statistics designed to provide standardized information in each Member State on the financing of cultural activities through public expenditure other than that included in education and science statisticsp
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h5 styletextalign centerstrongDefinition of cultural field and enumeration of constituent activitiesstrongh5
p styletextalign justify2 For the purposes of this Recommendation the cultural field is defined as comprising the following categoriesp
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h5 styletextalign justify marginleft 40pxemCategory 0 Cultural heritageemh5
p styletextalign justifyThis category includes activities aimed at preserving and developing the cultural heritage and cultural structures by such means as the maintenance of monuments and the depositing collecting and communication of the treasures of the pastp
p styletextalign justify marginleft 40px00 Historical monuments and sitesp
p styletextalign justify marginleft 40px01 Archivesp
p styletextalign justify marginleft 40px02 Museumsp
p styletextalign justify marginleft 40px03 Archaeological excavationsp
p styletextalign justify marginleft 40px04 Other forms of the cultural heritage enjoying official protectionp
p styletextalign justify marginleft 40px05 Research and training outside the formal education systemp
p styletextalign justify marginleft 40px06 Such activities necessary for the preservation and registration of the cultural heritage as cannot be included in the other categoriesp
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h5 styletextalign justify marginleft 40pxemCategory 1 Printed material and literatureemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating literary works in printed form ie books periodicals newspapers etc and also the setting up and operation of librariesp
p styletextalign justify marginleft 40px10 Literary creationp
p styletextalign justify marginleft 40px11 Book publishingp
p styletextalign justify marginleft 40px12 Periodical and newspaper publishingp
p styletextalign justify marginleft 40px13 Distribution and marketing of books periodicals and newspapersp
p styletextalign justify marginleft 40px14 Librariesp
p styletextalign justify marginleft 40px15 Research and training outside the formal education systemp
p styletextalign justify marginleft 40px16 Subsidiary activities necessary for literary production and printingp
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h5 styletextalign justify marginleft 40pxemCategory 2 Musicemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating musical works in the form of scores recordings or concertsp
p styletextalign justify marginleft 40px20 Musical creationp
p styletextalign justify marginleft 40px21 Musical performances instrumental or vocal concertsp
p styletextalign justify marginleft 40px22 Publication of printed musicp
p styletextalign justify marginleft 40px23 Lyric performances including operas operettas etcp
p styletextalign justify marginleft 40px24 Publication of recorded music discs magnetic tapes cassettes etcp
p styletextalign justify marginleft 40px25 Distribution and marketing of printed and recorded musicp
p styletextalign justify marginleft 40px26 Production and marketing of musical instrumentsp
p styletextalign justify marginleft 40px27 Production and marketing of equipment for the reproduction and recording of music recordplayers taperecorders etcp
p styletextalign justify marginleft 40px28 Training outside the formal education systemp
p styletextalign justify marginleft 40px29 Subsidiary activities necessary for the creation and production of music and of equipmentp
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h5 styletextalign justify marginleft 40pxemCategory 3 Performing artsemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating works for the performing arts Such works are often literary musical and plastic at one and the same time Creation of works for the performing artsp
p styletextalign justify marginleft 40px31 Dramatic performancesp
p styletextalign justify marginleft 40px32 Choreographic performancesp
p styletextalign justify marginleft 40px33 Other performing arts circus music hall cabarets variety showsp
p styletextalign justify marginleft 40px34 Training outside the formal education systemp
p styletextalign justify marginleft 40px35 Subsidiary activities necessary for the performing arts hiring of halls middleman services production and marketing of equipmentp
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h5 styletextalign justify marginleft 40pxemCategory 4 Plastic artsemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating works of plastic art in the form of paintings sculptures ornaments or craft objectsp
p styletextalign justify marginleft 40px40 Creation of works of plastic artp
p styletextalign justify marginleft 40px41 Publishing and production of works of plastic artp
p styletextalign justify marginleft 40px42 Exhibition of works of plastic artp
p styletextalign justify marginleft 40px43 Dissemination and marketing of plastic artp
p styletextalign justify marginleft 40px44 Training outside the formal education systemp
p styletextalign justify marginleft 40px45 Subsidiary activities necessary for the plastic arts production and marketing of materials and equipment needed for the creation and publishing of works of plastic artp
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h5 styletextalign justify marginleft 40pxemCategory 5 Cinema and photographyemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating cinematographic or photographic worksp
p styletextalign justify marginleft 40px50 Cinematographic creation production of cinema filmsp
p styletextalign justify marginleft 40px51 Film distributionp
p styletextalign justify marginleft 40px52 Film showsp
p styletextalign justify marginleft 40px53 Photographyp
p styletextalign justify marginleft 40px54 Training outside the formal education systemp
p styletextalign justify marginleft 40px55 Subsidiary activities necessary for the cinema and photography production and marketing of films screens cinematographic and photographic cameras sound equipment projectors building and premises used for projectionp
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h5 styletextalign justify marginleft 40pxemCategory 6 Radio and televisionemh5
p styletextalign justifyThis category includes activities aimed at creating producing or disseminating works for radio or televisionp
p styletextalign justify marginleft 40px60 Radiop
p styletextalign justify marginleft 40px61 Televisionp
p styletextalign justify marginleft 40px62 Training outside the formal education systemp
p styletextalign justify marginleft 40px63 Activities necessary for broadcasting and television production and marketing of transmitters receivers and networksp
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h5 styletextalign justify marginleft 40pxemCategory 7 Sociocultural activitiesemh5
p styletextalign justifyThis category includes activities aimed at enabling people to express themselves individually or collectively in all aspects of their everyday lifep
p styletextalign justify marginleft 40px70 Sociocultural initiative community cultural centers and promotion of amateur activitiesp
p styletextalign justify marginleft 40px71 Civic and professional associationsp
p styletextalign justify marginleft 40px72 Other sociocultural activities ceremonies social functions connected with religious moral ethical or philosophical beliefsp
p styletextalign justify marginleft 40px73 Training outside the formal education systemp
p styletextalign justify marginleft 40px74 Other activities necessary for sociocultural activitiesp
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h5 styletextalign justify marginleft 40pxemCategory 8 Sports and gamesemh5
p styletextalign justifyThis category includes the production of sports equipment the construction and maintenance of playing fields and other amenities sports grounds swimming pools gymnasiums etc and also related activities and activities connected with the organization of sports and gamesp
p styletextalign justify marginleft 40px80 Sporting activities and sports association the playing and organization of games matches etcp
p styletextalign justify marginleft 40px81 Production of sports equipment construction and maintenance of playing fields and other amenitiesp
p styletextalign justify marginleft 40px82 Training outside the formal education systemp
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h5 styletextalign justify marginleft 40pxemCategory 9 Nature and environmentemh5
p styletextalign justifyThis category includes activities aimed at providing and maintaining installations and services connected with nature and the environment and with the quality of lifep
p styletextalign justify marginleft 40px90 Recreational activities connected with nature national parks nature reserves public beaches forest walks etcp
p styletextalign justify marginleft 40px91 Activities connected with the quality of the urban setting city parks trees recreation areas for children etcp
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h5 styletextalign justify marginleft 40pxemCategory 10 General administration of culture and nonapportionable activitiesemh5
p styletextalign justifyThis category includes activities aimed at providing maintenance equipment and administrative services as well as multipurpose cultural activities which cannot be placed as a whole under one of the preceding categoriesp
p styletextalign justify marginleft 40px100 General public administration of culturep
p styletextalign justify marginleft 40px101 Provision and maintenance of multipurpose cultural equipment covering several categories under the functional classification such as multipurpose halls serving as concert halls cinemas or conference roomsp
p styletextalign justify marginleft 40px102 Other activities which cannot be broken down by the preceding categoriesp
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h5 styletextalign centerstrongDefinition of the sector for general government and its constituent bodiesstrongh5
p styletextalign justify3 The definitions in the United Nations System of National Accounts SNA are reproduced below They should be used in compiling the statistics provided for in this Recommendation At the same time account should also be taken of the special features of individual countries including countries with planned management of the national economy in which the Material Product System MPS ie the method of calculating the results of economic activities by material product balances is usedp
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li styletextalign justifyDefinition of the sector for general government All departments offices organizations and other bodies which are agencies or instruments of the central state or local public authorities whether accounted for or financed in ordinary or extraordinary budgets or extrabudgetary funds Included are nonprofit institutions which while not an integral part of a government are wholly or mainly financed and controlled by the public authorities or primarily serve government bodies all social security arrangements for large sections of the population imposed controlled or financed by a government and government enterprises which mainly produce goods and services for government itself or primarily sell goods and services to the public on a small scale Excluded are other government enterprises and public corporationsli
li styletextalign justifyThe bodies constituting the sector for general government are subdivided into two subsectorsli
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p styletextalign justify marginleft 40pxi The subsector for central government is defined as All departments offices establishments and other bodies classified under general government which are agencies or instruments of the central authority of a country except separately organized social security funds irrespective of whether they are covered in or financed through ordinary or extraordinary budgets or extrabudgetary fundsnbspThe subsector for central government generally comprises the following bodiesp
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li styletextalign justifythe departments including the department in charge of cultural affairs and other departments intervening in cultural lifeli
li styletextalign justifynational public institutions possessing a degree of operational autonomy visavis the departments Some operate like government departments and will therefore be regarded as such Others operate like companies and only the subsidies these bodies receive from the general government agencies responsible for them will be regarded as public financingli
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p styletextalign justify marginleft 40pxii The subsector for state and local government is defined as All departments offices establishments and other bodies included under general government which are agencies or instruments of state provincial district municipal or other organs of government except the central authoritynbspThe subsector for state and local government like that for central government generally comprises the following bodiesp
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li styletextalign justify marginleft 40pxfederal regional departmental and parochial administrationsli
li styletextalign justify marginleft 40pxpublic institutions of which only those which operate like departments will be included under the head of public expenditures on cultural activities be noted that for each of the two subsectors for general government will need to be taken of the extrabudgetary funds whose financial movements appropriations and disbursements appear in the official accounts outside the budgets of the departments that manage themli
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h4 styletextalign centerII Classification of datah4
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h5 styletextalign centerstrongFunctional classification of public expenditure on cultural activitiesstrongh5
p styletextalign justify4 The functions according to which public expenditure on cultural activities is classified should correspond to the categories into which the cultural field has been subdivided cultural heritage printed material and literature music performing arts plastic arts cinema and photography radio and television sociocultural activities sports and games nature and environment and general administration of culture and nonapportionable activitiesp
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h5 styletextalign centerstrongEconomic classification of public expenditure on cultural activitiesstrongh5
p styletextalign justify5 It seems appropriate to use the nomenclature proposed by the United Nations System of National Accounts for classifying operations by transactors of the System The categories of expenditure met with in the description of public expenditure on cultural activities are the followingp
p styletextalign justify marginleft 40pxanbspExpenditure on the purchase of goods and servicesp
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li styletextalign justifyPurchases of goods and services for the operation of general government supplies and equipmentli
li styletextalign justifyRemuneration of employeesnbspthe total wage bill paid by general government agencies including contributions to the various social security and insurance schemes for purposes of their work whether the latter consists of mere administration or of activities intervention in cultural lifeli
li styletextalign justifyGross fixed capital formationnbspthis consists essentially of the building up of community facilities for cultural life buildings and equipmentli
li styletextalign justifyAcquisition of intangible assets purchases of works of art artistic commissions etcli
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p styletextalign justify marginleft 40pxb Transfersp
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li styletextalign justify marginleft 40pxSubsidiesnbspthese are intended for public and private enterprises and public institutions operating as enterprises and their purpose is to encourage the development of a new activity supplement the income of an existing activity or even to stabilize selling pricesli
li styletextalign justify marginleft 40pxCurrent transfers to nonprofit private institutions serving households which are engaged in all fields of cultural activity eg subsidies to archaeological associations conservation societies literary musical and arts societies etcli
li styletextalign justify marginleft 40pxCurrent transfers to householdssuch as grants to creative artists for social purposes tuition grants study grants etcli
li styletextalign justify marginleft 40pxCapital transfersnbspthese are intended for public and private enterprises or public institutions operating as enterprises for equipment purposesli
li styletextalign justify marginleft 40pxTransfers abroadnbspthese are usually for cultural activities that come into the field of international cooperationli
li styletextalign justify marginleft 40pxCurrent transfers between government departmentsnbspthese mostly take place either between the central government and public institutions or between the central government and the local governmentli
li styletextalign justify marginleft 40pxAny taxes that may be paid by general government agencies for the purpose of their cultural activitiesli
li styletextalign justify marginleft 40pxTax relief for books live performances etcli
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p styletextalign justify marginleft 40pxc Financial transactionsp
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li styletextalign justify marginleft 40pxRepayment of borrowing carried out specifically for cultural activitiesli
li styletextalign justify marginleft 40pxLoans some government departments and public institutions may make loans for certain cultural activities eg loans to publishers or for film productionli
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h4 styletextalign centerIII Presentation of stastistical datah4
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p styletextalign justify6 The statistics covered by this Recommendation should be compiled every two years for the central government expenditure and relate to the second year of the preceding twoyear period For the expenditure of local government the periodicity will be four years The particulars furnished should be presented in accordance with the definitions and classifications set out in the previous paragraphs Any discrepancies that may appear between these definitions and classifications and those in use at national level should be pointed out National practices concerning administrative structure and coverage of data likely to influence the statistics on public expenditure for cultural activities should be reportedp
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li styletextalign justifyThe statistical data should be presented in a doubleentry table withli
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p styletextalign justify marginleft 40pxi nbspdata related to functional classification entered horizontallyp
p styletextalign justify marginleft 40pxii data related to economic classification entered verticallyp
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li styletextalign justifyA doubleentry table should be drawn up by type of public bodyli
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p styletextalign justify marginleft 40pxinbsp the subsector for central government departments and public institutions p
p styletextalign justify marginleft 40pxiinbspthe subsector for state and local government local authorities and public institutionsp
p styletextalign justify marginleft 40pxnbsp nbspSummary tables should be drawn up whenever possible for the sum total of general government agenciesp
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li styletextalign justifyIt should be stated whether the data consists of estimates budgetary data or of transactions actually carried out accounting datali
li styletextalign justifyAggregate data could be reported when data by subcategory are unavailableli
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Serbia -