You’re offline. This is a read only version of the page.
This information is relevant to organisations funded through the Arts Organisations Investment Program (AOIP) and includes financial item definitions for profit and loss reporting.
The Profit and Loss page represents the Statement of Profit or Loss and Other Comprehensive Income. The statement is a summary of income and expenses over a 12 month period and indicates the net surplus or deficit at a point in time.
At the application stage all organisations are required to complete estimates of income and expenditure for the first year of funding in the Profit and Loss section of the online application.
At the contracting stage you will be required to complete online reporting of income and expenditure for each year of the funding agreement.
It is important that you refer to the financial definitions as you enter your figures for income and expenditure. Hover your mouse over the help icon next to each category for definitions and specific points to consider for each item.
The list of financial definitions is also provided below.
The financial items have been closely aligned to those of the Australia Council for the Arts.
Contact culture and the arts grants officers if you require further advice or assistance with the financial definitions.
Use the Notes next to each item to add explanations or additional information where relevant. It is recommended that you add a date each time you update or add comments to a note so that it's clear which reporting period the comments relate to.
The Notes field has a limit of 1000 characters including spaces. If you copy and paste information into the Notes field, ensure you clear all formatting first and ensure you do not paste more than 1000 characters.
As you enter your estimated income and expenditure the Net Surplus/Deficit total, calculated from income minus expenditure, will update in the calculation field at the top of the financial items list. Totals will also be automatically calculated and displayed against Income, Expenditure, and each of their related categories.
Ensure the details you enter are saved by using the Save buttons on each page of the online application. Do not use the main browser ‘back’ or ‘forward’ buttons to move between pages. It is recommended that you save the details entered every 10 to 15 minutes to ensure your data is not lost through system timeout or internet connection issues.
Technical SupportContact Online Grant Support if you require further assistance.
1. WA - DLGSC Culture and the Arts Income
1.01 WA - DLGSC Culture and the Arts - AOIP (per annum):Funding received through the Arts Organisation Investment Program (AOIP) per annum.
1.02 WA - DLGSC Culture and the Arts - Royalties for Regions:Grants received through the WA Royalties for Regions Program administered via DLGSC Culture and the Arts, i.e. Regional Arts and Cultural Investment Program (RACIP), Regional Exhibition Touring Boost (RETB).
1.03 WA - DLGSC Culture and the Arts - Project Funding:One-off funding for specific projects / activities administered through DLGSC Culture and the Arts (i.e. 15K-plus, Strategic Initiatives).
2. WA - Other WA State Agencies Income
2.01 WA - Other WA State Agencies - Multiyear Funding:Funding that spans across a number of years and supports the organisation’s annual program of activity (also referred to as ‘Operational Grants’) from other WA State Agencies (excluding DLGSC - Culture and the Arts).
2.02 WA - Other WA State Agencies - Royalties for Regions:Grants received through the WA Royalties for Regions Program (excluding any administered via DLGSC Culture and the Arts).
2.03 WA - Other WA State Agencies - Project Funding:One-off funding for specific projects / activities from other WA State Agencies (excluding DLGSC - Culture and the Arts).
2.04 WA - Other WA State Agencies - Capital Grants:Capital grants received from other WA State Agencies (excluding DLGSC - Culture and the Arts).
2.05 WA - Other WA State Agencies - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from other WA State Agencies (excluding DLGSC - Culture and the Arts).
3. WA – Lotterywest Income
3.01 WA - Lotterywest - Project Funding:One-off funding for specific projects / activities from Lotterywest.
3.02 WA - Lotterywest - Capital Grants:Capital grants received from Lotterywest.
3.03 WA- Lotterywest - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from Lotterywest.
4. WA - Healthway Income
4.01 WA - Healthway - Project Funding:One-off funding for specific projects / activities from Healthway.
4.02 WA - Healthway - Capital Grants:Capital grants received from Healthway.
4.03 WA - Healthway - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from Healthway.
5. WA - Local Government Income
5.01 WA - Local Government - Multiyear Funding:Funding that spans across a number of years and supports the organisation’s annual program of activity (also referred to as ‘Operational Grants’) from local governments in WA.
5.02 WA - Local Government - Project Funding:One-off funding for specific projects / activities from local governments in WA.
5.03 WA - Local Government - Capital Grants:Capital grants received from local governments in WA.
5.04 WA - Local Government - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from local governments in WA.
6. Australia Council Income
6.01 Australia Council - Multiyear Funding:Funding that spans across a number of years and supports the organisation’s annual program of activity (also referred to as ‘Operational Grants’) from the Australia Council (i.e. Visual Arts and Craft Strategy Funding, Four Year Funding)
6.02 Australia Council - Project Funding:One-off funding for specific projects / activities from the Australia Council.
6.03 Australia Council - Capital Grants:Capital grants from the Australia Council.
6.04 Australia Council - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from the Australia Council.
7. Other Commonwealth Income
7.01 Other Commonwealth - Recurrent Funding:Funding that spans across a number of years and supports the organisation’s annual program of activity (also referred to as ‘Operational Grants’) from the Commonwealth Government.
7.02 Other Commonwealth - Project Funding:One-off funding for specific projects / activities from the Commonwealth Government.
7.03 Other Commonwealth - Capital Grants:Capital grants from the Commonwealth Government.
7.04 Other Commonwealth - In Kind Support:Services and assets (other than cash) received free of charge, or at an amount below market value from the Commonwealth Government.
8. Other State or Territory Agency Funding
8.01 Other State or Territory Agency Funding:All grants or funding received from any other Australian State or Territory.
9. Overseas Funding
9.01 Overseas Funding:Includes grants from an overseas organisation (that may be a government agency or community organisation) to sponsor or exhibit an overseas activity / performance or event.
10. Private Sector Contributions
Income that is not directly associated with a direct exchange of the organisation’s product or service. It often includes private sector income or income from partnerships.
10.01 Sponsorships – Cash:Monies received in exchange for rights, services, or goods.
10.02 Sponsorships - In Kind:The dollar value of any goods and services you receive free of charge in exchange for rights, services or goods (does not include in kind support from Government as part of a funding program). For example, furniture, equipment, materials, venue and office space.
10.03 In Kind volunteer or pro bono services:The dollar value of volunteer or pro bono services you receive free of charge. For example, professional services (e.g. legal, financial) and volunteers used in production / admin capacity
10.04 Philanthropy Unrestricted Donations:Unrestricted (received as a general donation to the organisation that is not tied to any specific purpose) gifts where the donor does not receive a material benefit in return. Includes membership fees (excluding service organisation membership). These may include cash (e.g. regular or one-off donations from individuals / organisations, workplace giving, public collections etc.) or in- kind (e.g. property, cultural items like art works, books, jewellery).
10.05 Philanthropy Unrestricted Bequests:Unrestricted (received as a general donation to the organisation that is not tied to any specific purpose) donation of money or property (including goods) that is transferred to the organisation on the donor’s death, as specified in the donor’s will. It can be given unconditionally or with conditions, which are legally binding. These may include cash (e.g. regular or one-off donations from individuals / organisations, workplace giving, public collections etc.) or in-kind (e.g. property, cultural items like art works, books, jewellery, volunteer or pro bono services etc.).
10.06 Unrestricted Fundraising:Unrestricted (received as a general donation to the organisation that is not tied to any specific purpose) income from fundraising events / dinners, auctions, raffles etc. where the donor receives a material benefit in return. Cash income from fundraising event tickets sales or in-kind from donation of materials or services.
10.07 Philanthropy Unrestricted Foundations:Unrestricted (received as a general donation to the organisation that is not tied to any specific purpose) income from a foundation/s.
10.08 Philanthropy Restricted Donations:Restricted (received for a specific purpose that can only be spent for that purpose) gifts where the donor does not receive a material benefit in return. Includes membership fees (excluding service organisation membership). These may include cash (e.g. regular or one-off donations from individuals/ organisations, workplace giving, public collections etc.) or in- kind (e.g. property, cultural items like art works, books, jewellery).
10.09 Philanthropy Restricted Bequests:Restricted (received for a specific purpose that can only be spent for that purpose) donation of money or property (including goods) that is transferred to the organisation on the donor’s death, as specified in the donor’s will. It can be given unconditionally or with conditions, which are legally binding. These may include cash (e.g. regular or one-off donations from individuals/ organisations, workplace giving, public collections etc.) or in-kind (e.g. property, cultural items like art works, books, jewellery, volunteer or pro bono services etc.).
10.10 Restricted Fundraising:Restricted (received for a specific purpose that can only be spent for that purpose) income from fundraising events / dinners, auctions, raffles etc. where the donor receives a material benefit in return. Cash income from fundraising event tickets sales or in-kind from donation of materials or services.
10.11 Philanthropy Restricted Foundation:Restricted (received for a specific purpose that can only be spent for that purpose) income from a foundation/s.
11. Program Income
Self-generated income from the organisation’s core artistic activities (e.g. artistic activity, education activity and any supplementary activity).
11.01 Performance Single Ticket Sales:Includes single ticket and entry fees for self-presented shows / performances of an artistic work (excluding educational performances, which should be reported under ‘Education, Community, and Industry Development Attendance Fees’).
11.02 Performance Subscription Ticket Sales:Includes subscription ticket sales for self-presented performances of an artistic work. Not applicable to all: use only if company has a subscription season.
11.03 Performance Fees:Performance fees for presenting an artistic work. Can include performance fees, contract fees, recording and broadcast fees, commercial hire fees, orchestra pit services (excluding co-producer fee).
11.04 Performance Co-Producer Fees:Fee received for completing a substantial portion of the creative producing function of an artistic work.
11.05 Publication Book Sales:Income generated from publication of books, magazines, journals, newsletters and other artistic publications.
11.06 Royalties:Income generated from a percentage of sale, or a flat fee that are paid to the author or composer (or the current copyright holder) for each copy of a book / record sold or for each public performance of a work.
11.07 Exhibitions Admissions:Income generated from admission and entry fees at an exhibition.
11.08 Education, Community, and Industry Development Attendance Fees:Income from school programs, workshops, classes, seminars, industry development and other learning related activities and community projects.
11.09 Other Events Attendance Fees:Income generated from admission and fees to other events (excluding performances, exhibitions, education or other learning related activities).
11.10 Service Fees (including Membership Fees):Income generated from the provision of services. For example, administration or auspicing fees, management fees, consultants’ fees or commissioning income. Includes membership fees for Service Organisations.
11.11 Program Sundry and Other Income:Other program related income not included elsewhere.
12. Non-Program Income
Self-generated income from the organisation’s non-core artistic activities.
12.01 Retail Sales:Income generated from food and beverage sales, restaurant trading, commissions from sale, merchandising etc.
12.02 Resources:Includes venue / theatre / facilities hire, building and office rental income, props and instrument hire, costume hire, equipment hire, royalties and licensing income not included elsewhere public usage income from photocopying, ticketing income for third party events, parking income, etc.
12.03 Interest and Investments:All income earned through interest on investments, including dividends received.
12.04 Advertising Revenue:Income generated from advertisements, e.g. advertisements in magazines / brochures and programs.
12.05 Other Sundry Income:Earned income not included elsewhere such as recoveries, reimbursements received, one-off sales, freight collected, late fees collected, management and auspicing fees (non-program related), booking fees and other sundry income.
13. Other Comprehensive Income
13.01 Other Comprehensive Income:Includes revaluation of property plant and equipment, net change in fair value of available-for-sale financial assets.
1. Direct Program Costs
Direct costs from the organisation’s core artistic activities that are not salary related.
1.01 Performance Production Costs:Includes performance equipment, lighting, audio visual, scenic, staging and materials such as lighting and sound equipment and hire, visual equipment and hire; includes set design, scenic materials, staging equipment and hire; costume and set maintenance: specific insurances, licences, fees and permits, production incidentals. Contingency. Co-presenter fee and commissioning fees.
1.02 Travel and accommodation:These are direct travel and accommodation cost associated with the delivery of your program. For example performing or exhibiting outside home location. Can include travel and transportation costs, packing and crating costs, installation costs, demounting costs, bump in / out consumables, travel allowances and per diems.
1.03 Performance Venue Hire Charges:Includes venue hire, front of house costs, rehearsal venue costs, other venue costs and performance related venue costs such as venue security, venue cleaning.
1.04 Publication Printing:Costs of publication printing.
1.05 Publication Program Costs:Publication production costs (excluding printing). For example, publishing cost, manufacturing, distribution costs, etc.
1.06 Exhibitions Venue Hire Charges:Includes exhibition venue hire, front of house costs, other venue costs and exhibition specific venue costs such as venue security, venue cleaning.
1.07 Exhibition Program Costs:Exhibition production costs (excluding venue and charges) associated with organising and delivering an exhibition. For example, equipment hires, display and furniture hire, sound and lighting, insurances, licences, fees and permits and other direct costs.
1.08 Education, Community, and Industry Development Venue Hire Charges:Includes venue hire for school programs, workshops, classes, seminars, industry development and other learning related activities and community projects. Also, can include front of house costs, venue security and venue cleaning.
1.09 Education, Community, and Industry Development Program Costs:Production costs associated with delivering school programs, workshops, classes, seminars, and other learning related activities and community projects. For example, equipment hires, furniture and fixture hire, sound and lighting, insurances, licences, fees and permits and other direct costs.
1.10 Contracted Artists and Creative Consultants:Includes fees paid to external artists, arts workers and creative consultants not employed by the organisation. For example, contracted performers, writers, composers, guest presenters, etc.
1.11 Other Direct Program Costs:Other program related expenses not included elsewhere.
2. Non-direct Program Costs
2.01 Marketing and communication expenses:Cost associated with marketing promotion and communications e.g. advertising, promotional materials, website (Including design, website content, website maintenance, website hosting - if not capitalised), newsletters and other publications not for sale, documentation costs, annual reports.
2.02 Development expenses:Costs associated with business development costs such as generating, or servicing contributed income.
2.03 Contractors and Consultants:Fees paid to external (excluding artists, arts worker and creative) consultants and contractors. For example, recruitment and IT consultancy.
2.04 Depreciation Expense:Cost of ‘using up’ or loss in value over the fiscal year of tangible and intangible assets. Depreciation allocates the cost of a tangible asset over its useful life. Amortisation is a routine decrease in value of an intangible asset.
2.05 Infrastructure Expenses:Includes rent, repairs and maintenance, rates and taxes, property management expenses, etc.
2.06 Office consumables, resources, and telecommunications:May include office supplies, printing and copying, computer consumables, journals and subscriptions, memberships and affiliations, records and filing costs, software purchases and maintenance, equipment repairs and maintenance, minor equipment purchases (under $500), equipment rental expenses, postage, courier, freight paid, telephone, mobile phone costs, ISP internet costs.
2.07 Insurance, legal, finance, and governance costs:All costs associated with general insurance, public and product liability, director’s liability insurance. Does not include workers compensation. Cost associated with legal, financial and governance undertakings.
2.08 Sundry Expenses:Sundry and other administration expenses not recorded elsewhere.
2.09 Lease Interest Expenses:Sundry and other administration expenses not recorded elsewhere.
2.10 Right of Use Asset Depreciation Expense:Any depreciation expense incurred on your Right of Use Assets for lease accounting in accordance with AASB 16 Leases and/or AASB 2018-8: Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities.
3. Capital Project Costs
3.01 Capital Project Costs:Costs associated in deriving income for a specific capital project.
4. Salaries, Wages and Fees:
This represents all salaries and wages paid to all staff employed by the arts organisation on a permanent or casual basis (including replacement staff). This includes only employees included on the organisation’s payroll system.
4.01 Artists and Creatives Salaries:Salaries, wages and fees specifically associated with artists, creative directors, exhibiting artists, performers, arts workers, writers, designers, musicians, composers, conductors, and other creatives.
4.02 Production and Technical Salaries:Salaries wages and fees specifically associated with technical or production staff. Can include stage management, exhibition installers, recording engineers, producers and mechanists, production and technical, wardrobe, bump-out labour.
4.03 Management and Administration Salaries:Salaries, wages and fees specifically associated with management, administrative, marketing and development. All staff not included elsewhere.
4.04 Allowances and On-Costs:Covers all costs associated with employment support (e.g. job support, vocational development, supervision, counselling, and debriefing). Can include on-costs, workers' compensation, superannuation, annual leave costs, long service leave costs, sick leave costs, salary packaging expenses, payroll tax, fringe benefits tax, termination payments.
Allowances if not included in Touring and Travel: travel allowance, living allowances and per diems, accommodation allowances, childcare allowances, housing allowance.
Professional Development: staff training and professional development, seminars and conferences attended.
Recruitment expenses. staff amenities.
