Dear Richard,
You are probably right.
I have probably miss read "exhibition" instead of "exhibits".
My apologies to ICOM Ukraine.
If Ukraine is contemplating a legislation to include the value of all
collection objects in the audited statements and financial reports, there
are some standard accounting reporting processes that are already
established for this purpose and I think INTERCOM could provide such
information to ICOM Ukraine.
I could if needed describe how it is done in Canada but I assume it must be
pretty standard. It would be interesting to know if the reporting of the
value of permanent collections in audited statements varies from the one
given to insurance companies.
Sorry again for having misread ICOM Ukraine initial query.
Robert Spickler
R Spickler
-----Message d'origine-----
De : International Council of Museums Discussion List
[mailto:[log in to unmask]] De la part de Richard Light
Envoyé : 16 juillet 2008 09:47
À : [log in to unmask]
Objet : Re: ICOM UKRAINA
Is the original question about museum objects, rather than exhibitions?
i.e. is this a "value all your collections" exercise?
Richard Light
In message <[log in to unmask]>, Robert Spickler
<[log in to unmask]> writes
>Dear Julia,
>
>I am the president of ICOM Standing committee on Finance and Resources and,
>as such, I have received your message.
>My suggestion to you is the following:
>You should write to David Fleming who is the president of ICOM
International
>Committee on Management (INTERCOM) with a specific request to him to help
>you find one of the expert members of INTERCOM to help you out.
>David email address is: [log in to unmask]
>
>If I may also react to your question, in North America, all museums are
>subject to submit annual financial audited statements for its global
>operations. Such statements must be presented in accordance with standard
>audited practices.
>In Canada, the exhibitions do not need to be detailed in the Audited
>statements but are part of consolidated financial statements.
>However, the internal annual budget of museums does detail each exhibition
>budget separately.
>It is common practice to do a specific budget for each exhibition. This
>budget generally reflects a project management approach. This means that
all
>costs related to one exhibition are itemized in order to establish the REAL
>cost of an exhibition.
>For example, in a project management approach all human resources involved
>in the development, research, production, promotion and education related
to
>an exhibition would be charged to the exhibition based on the estimation of
>time allocated by each of them to an exhibition, including the Director of
>the Museum.
>There are some budget models for this which INTERCOM can provide you with.
>However, I am surprise that Ukraine would want to legislate on this.
>With all due respect the government should rather determine what must be
>included in the annual financial audited statements of a museum (if this is
>not already established) and request, for example, that appendices be added
>to the statements presenting the financial information for each exhibition.
>I hope this helps.
>
>Very best regards,
>
>Robert Spickler
>
>-----Message d'origine-----
>De : International Council of Museums Discussion List
>[mailto:[log in to unmask]] De la part de ???? ????????
>Envoyé : 16 juillet 2008 06:15
>À : [log in to unmask]
>Objet : ICOM UKRAINA
>
>Dear colleagues,
>
>
>
>The government of our (Ukrainian) country at the moment is trying to pass
>the law according to which all museum exhibits should be hold on business
>accounting. This doesn't require to the general system of accounting of
>museums exhibits.
>
>Would you be so kind to inform us about existing such kind of practice in
>the world? Can you give us the answer?
>
>Please, we hope to your help.
>
>
>
>Regards,
>
>ICOM UKRAINA
>
>
>
>Ms Julia Lytvynets
>
>Membership Secretary
>
>General Keeper, National Art Museum of Ukraine
>vul.Ghrushhevs'kogo 6
>01001 Kyiv
>Ukraine
>Tel/ Fax +38 044 230 9717
>Email:[log in to unmask]
>
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--
Richard Light
XML/XSLT and Museum Information Consultancy
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