Budgets and spending profile

How government budgets and spending are described so figures can be compared across agencies and years.

Schemas: 3

Code lists: 4

Standards: schema.org, Fiscal Data Package, COFOG, GFSM 2014

Amount amount link

A sum of money, as a schema:MonetaryAmount. Currency is required on every amount rather than inherited from the budget, because amounts get copied out of their document and a figure that silently assumes a currency is how conversion errors happen.

FieldTypeDefinitionRequired
@type "MonetaryAmount" Always MonetaryAmount, a real schema.org type. Yes
value number The numeric amount, in the units currency names. Yes
currency string ISO 4217. Yes
validFrom string When this amount takes effect, for a value that changes over time. No
validThrough string When this amount stops applying. No
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BudgetLine budget line link

One allocated amount within a budget, classified along the dimensions the Fiscal Data Package defines. A line is either money in or money out - direction is required, because a bare amount cannot be interpreted without it. Lines nest through isPartOf/hasPart, so a published budget can be traversed from a department total down to an individual programme without assuming a fixed depth.

Standards: Fiscal Data Package, COFOG, GFSM 2014

FieldTypeDefinitionRequired
@id string This budget line's own dereferenceable identifier. Yes
@type "BudgetLine" Always BudgetLine. Yes
name string The line's label as the budget document itself names it. Yes
description string A plain-language note on what this line covers, when the name alone isn't enough. No
identifier Identifier[] Any scheme-qualified identifiers for this line beyond its @id. No
budget Reference The Budget this line belongs to. Yes
amount Amount The Amount allocated or spent on this line. Yes
budgetPhase string Overrides the budget's phase where a single document carries several, which is common in a document showing proposed against executed. No
direction string Money in, money out, or a financing movement. termCode from the BudgetDirection code list. Required: without it an amount is uninterpretable. Yes
functionalClassification string What the money is for. termCode from the COFOG code list (UN Classification of the Functions of Government) - the dimension that makes budgets comparable across countries. No
economicClassification string What kind of transaction it is. termCode from the EconomicClassification code list (IMF Government Finance Statistics Manual 2014). No
administrativeClassification Reference Which body spends it - a GovernmentOrganization reference, not a free-text department name. No
programClassification string The publisher's own programme or activity code. No
fundSource string The fund or financing source, where the publisher tracks them. No
position integer Ordering among sibling lines. No
isPartOf Reference The parent line. No
hasPart Reference[] The lines nested directly under this one, e.g. a department total's individual programmes. No
sourceDataset string The Dataset this record was published as part of. No
{
  "@id": "https://example-city.gov/id/budget-line/fy2026/rev-property-tax",
  "@type": "BudgetLine",
  "name": "Property tax",
  "budget": {
    "@id": "https://example-city.gov/id/budget/fy2026-approved",
    "name": "FY2026 approved budget"
  },
  "amount": {
    "@type": "MonetaryAmount",
    "value": 41200000,
    "currency": "USD"
  },
  "direction": "revenue",
  "economicClassification": "11",
  "position": 1
}
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Budget budget link

A government's fiscal plan for one period, at one phase of the budget cycle. Mirrors the Fiscal Data Package, which remains the source model; this is a schema.org projection for discovery and for joining budgets to the organization, meeting, and legislation that produced them. schema.org has no budget, fiscal, expenditure, or appropriation concept of any kind - MonetaryAmount is a value type, not a model - so gs:Budget is minted outright.

Standards: Fiscal Data Package

FieldTypeDefinitionRequired
@id string This budget's own dereferenceable identifier. Yes
@type "Budget" Always Budget. Yes
name string The budget document's title, e.g. 'Example City FY2026 Adopted Budget'. Yes
description string A plain-language summary of this budget, when the name alone isn't enough. No
url string Where this budget's canonical human-readable page lives. No
identifier Identifier[] Any scheme-qualified identifiers for this budget beyond its @id. No
publisher Reference The GovernmentOrganization publishing this budget. Yes
about Reference The Jurisdiction it covers. No
budgetPhase string Which point in the budget cycle this document represents. Required, and the single most important field here: a budget figure without its phase is not comparable to any other figure. Yes
fiscalYear string The publisher's own label for the period, e.g. 'FY2026' or '2026-27'. A label only - startDate and endDate carry the actual period, because fiscal years begin in different months in different countries. No
startDate string When the fiscal period begins. Yes
endDate string When the fiscal period ends. Yes
currency string ISO 4217 code. Required: an amount without a currency is unusable outside its own country, and this profile is used across countries. Yes
totalAmount Amount Sum across the budget, for validation against the lines. No
adoptedBy Reference The body that adopted it, usually the legislature. No
enactedAt Reference The Meeting at which it was adopted. Joins to the meetings profile. No
legislation Reference The appropriation ordinance or act giving it legal force. Joins to the code profile. No
budgetLine Reference[] The BudgetLines that make up this budget. No
supersedes Reference The earlier phase this revises, e.g. an approved budget superseding the proposed one. Retain both: comparing phases is most of what budget transparency is for. No
conformanceLevel string[] schemaGov conformance level claimed, per SPEC section 4. Distinct from conformsTo, which names an external standard the data follows. No
distribution object[] schema:DataDownload. Publish the Fiscal Data Package itself here; this projection is for discovery, not a replacement for it. No
dateModified string When this record was last updated. No
inLanguage string[] The language(s) this budget document is published in. No
license string The licence this budget data is published under. No
sourceDataset string The Dataset this record was published as part of. No
{
  "@id": "https://example-city.gov/id/budget/fy2026-approved",
  "@type": "Budget",
  "name": "Example City FY2026 approved budget",
  "description": "The adopted annual operating budget for fiscal year 2026.",
  "url": "https://example-city.gov/budget/fy2026",
  "publisher": {
    "@id": "https://example-city.gov/id/organization/city-government",
    "name": "Example City Government"
  },
  "about": {
    "@id": "https://example-city.gov/id/jurisdiction/example-city",
    "name": "Example City"
  },
  "budgetPhase": "approved",
  "fiscalYear": "FY2026",
  "startDate": "2025-07-01",
  "endDate": "2026-06-30",
  "currency": "USD",
  "totalAmount": {
    "@type": "MonetaryAmount",
    "value": 56250000,
    "currency": "USD"
  },
  "adoptedBy": {
    "@id": "https://example-city.gov/id/organization/city-council",
    "name": "Example City Council"
  },
  "enactedAt": {
    "@id": "https://example-city.gov/id/meeting/council-2025-06-15",
    "name": "City Council meeting, 15 June 2025"
  },
  "legislation": {
    "@id": "https://example-city.gov/id/legislation/ordinance/2025-20",
    "name": "Ordinance No. 2025-20"
  },
  "supersedes": {
    "@id": "https://example-city.gov/id/budget/fy2026-proposed",
    "name": "Example City FY2026 proposed budget"
  },
  "conformanceLevel": [
    "standard"
  ],
  "dateModified": "2025-06-16",
  "inLanguage": [
    "en-US"
  ],
  "license": "https://creativecommons.org/publicdomain/zero/1.0/",
  "budgetLine": [
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/rev-property-tax"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/rev-state-grants"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/rev-fees"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-public-works"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-street-maintenance"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-waste"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-pw-admin"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-police"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-parks"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-general-government"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/exp-debt-interest"
    },
    {
      "@id": "https://example-city.gov/id/budget-line/fy2026/fin-capital-reserve"
    }
  ],
  "distribution": [
    {
      "@type": "DataDownload",
      "name": "FY2026 approved budget, Fiscal Data Package",
      "contentUrl": "https://example-city.gov/budget/fy2026/datapackage.json",
      "encodingFormat": "application/json"
    }
  ]
}
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