[Koha] Acquisitions Budget terminology

[Alejandro Tiraboschi]

** **

2010/2/9 MJ Ray <mjr at phonecoop.coop>

> Colin Campbell <colin.campbell at ptfs-europe.com>
> > On the display of funds we have columns 'Ordered' and 'Spent'. Isn't the
> > usual terminology something like 'Encumbered' and 'Paid' ?
>
> I don't know and it's not in the usual Koha reference ODLIS — Online
> Dictionary for Library and Information Science by Joan M. Reitz
> http://lu.com/odlis/
> either way.
>
> Is there another dictionary we should look at?
>
> Thanks,
>

Some terminology from ODLIS:

* budgetThe total amount of funds
<http://lu.com/odlis/odlis_f.cfm#funding> available
to meet a library <http://lu.com/odlis/odlis_l.cfm#library>'s expenditures
over a fixed period of time (usually one or two years). In most budgets,
funds are allocated <http://lu.com/odlis/odlis_a.cfm#allocation> by category
of expenditure, called lines. In chronically
underfunded<http://lu.com/odlis/odlis_u.cfm#underfunded> libraries
and library system <http://lu.com/odlis/odlis_l.cfm#librarysystem>s,
budgeting can be a major source of frustration for
librarian<http://lu.com/odlis/odlis_l.cfm#librarian>s
and library administration <http://lu.com/odlis/odlis_l.cfm#libadmin>. See
also: line-item budget <http://lu.com/odlis/odlis_l.cfm#lineitem>,operating
budget <http://lu.com/odlis/odlis_o.cfm#operatingbudget>, and zero-base
budget <http://lu.com/odlis/odlis_z.cfm#zbb>. **
**encumbrance*In library <http://lu.com/odlis/odlis_l.cfm#library>
acquisitions <http://lu.com/odlis/odlis_a.cfm#acquisitions>, an amount
charged against a budget <http://lu.com/odlis/odlis_b.cfm#budget>ary fund to
cover a prior commitment to purchase
materials<http://lu.com/odlis/odlis_l.cfm#libmaterials>
, equipment <http://lu.com/odlis/odlis_l.cfm#libraryequipment>, services,
or supplies <http://lu.com/odlis/odlis_l.cfm#librarysupplies>, removed once
full payment is made or the order is
canceled<http://lu.com/odlis/odlis_c.cfm#canceled>.
Encumbrances are tracked by the library to prevent over-expenditure.
*line-item budget* A method of
budget<http://lu.com/odlis/odlis_b.cfm#budget>ing
used in some libraries <http://lu.com/odlis/odlis_l.cfm#library> and library
system <http://lu.com/odlis/odlis_l.cfm#librarysystem>s in which anticipated
expenditures are divided into discrete functional categories called "lines"
(salaries <http://lu.com/odlis/odlis_s.cfm#salary> and
wages<http://lu.com/odlis/odlis_w.cfm#wages>
, materials <http://lu.com/odlis/odlis_l.cfm#libmaterials>,equipment<http://lu.com/odlis/odlis_l.cfm#libraryequipment>,
etc.) for the purpose of systematically
allocating<http://lu.com/odlis/odlis_a.cfm#allocation> resources
and tracking operating
expenditures<http://lu.com/odlis/odlis_o.cfm#operatingbudget>
.

Regards,
ALTiraboschi
FaMAF-UNC
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