Page 131 - U4SSC KPIs Verification Manual - A guide for verifiers

Dimension Society and Culture
Sub-Dimension Education, Health and Culture

Category Culture
KPI Name Cultural Expenditure
KPI No. SA: EH: C: 1C Type: Core Type: Structural

Definition / Percentage expenditure on cultural heritage
Description

Rationale / The city shall report on the total municipal expenditure spent on the preservation,
Interpretation / protection and conservation of all cultural and natural heritage as a percentage of
Benchmarking the total budget.
A city may wish to report by type of heritage (cultural, natural, mixed and World
Heritage Centre designation).

Expenditures shall include employee costs, construction costs, maintenance costs
and subsidies.
Expenditures on culture by institutions and residents in a given country are related
to economic development since they reflect the allocation of income supporting
national and foreign cultural production. Assessing expenditures is also an indirect
way of approximating the positive influence of the modern economy on culture as
it shows the extent to which society values the amount and quality of the supply
offered by this type of economy. Finally, actual expenditures may also serve as an
indication of the potential for expansion of the culture sector.

An improving trend and higher values are considered positive.
Source(s) NOTE – UNESCO: Definitions of various institutions and cultural indicators.
Retrieved from <http:// unesdoc .unesco .org/ images/ 0019/ 001910/ 191061e .pdf>

Methodology Calculate as:
Numerator: Municipal expenditure on preservation, protection and conservation
of all cultural and natural heritage (USD).

Denominator: Total city operating budget (USD).
Multiply by 100.
Unit Percentage

Data Sources Data can be collected through municipal financial reports.
/ Relevant NOTE – Additional Resource: <http:// www .oregonlaws .org/ glossary/ definition/
Databases
cultural _institution>

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