Seeding Wikidata with Municipal Finance Data

Abstract

3 The paradigm shift from cash-based to accrual accounting in the public nances of Austrian municipalities as of 2020, together with the availability of uniform spending data from Austria provides an ideal environment to research the potential of Wikidata for improving awareness of public nance information. The importance of publicly available municipal nance information is of signi cant interest for citizens to ensure trust in public spending and governance at a local level. It is all the more surprising that such spending data is hardly available. The present paper is a rst push towards integrating comparable municipal nance data into Wikidata. Our analysis reveals a lack of joint, standardized representation of common public spending data. Thus we have begun seeding Wikidata with a uni ed corpus of nance data from 379 Austrian municipalities by batch uploading, re-using already existing properties. Our approach is a rst step towards the question whether and how Wikipedia and Wikidata could serve as spaces for information on public nances.

Keywords

• Public Finances
• Wikidata
• Wikipedia
• Municipal Spending
• Local Governments
• Open Spending Austria

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Access to high quality and recent nance data is crucial both for decision makers in cities as well as for the public [ 3,20 ].

The current disruptive innovation [ 2 ] from cash-based to accrual accounting in the public nances of Austrian municipalities as of 2020, together with the availability of the multi-award-winning internet platform Open Spending Austria4, provides an ideal environment to research the international dimension and the potential of Wikidata for improving awareness of public nance information.

While empirical evidence shows that transparent budgets increase scal discipline, scholars argue that it is far from certain that accrual-based accounting 3 Copyright © 2021 for this paper by its authors. Use permitted under Creative

Commons License Attribution 4.0 International (CC BY 4.0)." 4 https://www.offenerhaushalt.at/english-information increases transparency [ 4 ], because of the high complexity of public nance information. Potential users such as journalists, CSOs, citizens, and even politicians often fail to take advantage of budget data being put in the public domain [ 14 ], because they are not expected to know the technicalities of accrual accounting principles and might have di culty understanding the content of accrual accounting nancial reports [ 5 ].

Indeed, for citizens to understand information regarding the nancial performance and nancial position of central and local governments, parallel actions need to be taken: publishing accounting information and educating citizens to provide them with the necessary skills to make use of this information [ 13 ].

We argue that, apart from top-down Open Government Data initiatives, free knowledge bases such as Wikidata5|which everyone can edit with the goal "of creating a world in which everyone can freely share in the sum of all knowledge" [ 23 ]|can play an important part in both of these actions.

The aim of this paper is therefore to investigate and explore the potential of Wikidata to be a hub for (uniform, semantically aligned) municipal nance data. To this end, we began seeding nancial data from 379 Austrian municipalities to Wikidata, by batch uploading and proposing re-use and extension of already existing properties, where possible/necessary (Section 3). 2

Background and Related Work

While we have access to a fairly complete corpus of systematically collected nance data for Austria (cf. Section 2.1), the international situation is highly fragmented, both in terms of available standards and available data (Section 2.2). 2.1

Open Spending Austria

Before the scal year begins, municipalities are required to prepare a budget (Voranschlag) containing all planned revenue, spending, capital spending, and, borrowing, which has to be sent to the respective supervisory body [ 11 ]. The rst budgets to comply with the new regulations were the planned budgets 2020.

Statistics Austria de nes a dataset referred to as GHD (Gemeindehaushaltsdatensatz) [ 22 ] in the XML format, which is the format municipalities are required to deliver their nancial data in. The speci ed GHD dataset includes nancial statement (Rechnungsabschluss) (i.e. the actual spending data of a year, e.g., 2020) as well as the planned budget for the next year (e.g., 2021). The municipalities that voluntarily take part in the free Open Spending Austria platform can upload their data in this format, which is then visualized.6 The uploaded data is not only displayed but is also transferred into a simple CSV 5 https://www.wikidata.org 6 For example, the three-component system for the city of Eisenstadt https://www. offenerhaushalt.at/gemeinde/eisenstadt format7 and delivered to the Austrian open government data portal data.gv.at8, which then transfers the dataset to the European data portal.9 As most of the Austrian municipalities are not actively publishinig data on the national portal data.gv.at, but instead (at least for nancial data) are uploading their own data to O enerhaushalt.at, our platform can be regarded as primary data source. The municipalities agree to make their uploaded data available with a CC-BY4.0 license. This license makes it possible to publish it in Wikidata, since the "reference URL" property (P854) can be used to take care of the required attribution.

2.2 International Public Finance Standards and Data

The use of standardized vocabularies increases open scal data re-usability and enables the comparative analysis of scal datasets. Unfortunately, the number of datasets that use standardized classi cations for open scal data is very limited [ 15 ].

Very recently, a framework for the IOTA (Interlinking of Heterogeneous Multilingual Open Fiscal DaTA) has been proposed, which is the rst approach to enable the multiregional, context-free, open interlinking of scal data in a scalable manner [ 17 ].

The XBRL (Extensible Business Reporting Language) is an open international standard for digital business reporting managed by a global not-for-pro t consortium. [ 1 ]. Application of XBRL to public sector reporting is less common (with some implementations in Spain, Italy, and Brazil). US regulators have mandated the use of XBRL for several nancial reporting requirements but have yet to apply the standard to state and local government reports [ 12 ].

Neither IPSAS (International Public Sector Accounting Standards)10 or EPSAS (European Public Sector Accounting Standards)11 being the main existing set of international accounting standards for use in the public sector [ 21 ], nor the ESA 2010 (European System of Accounts) [ 7 ] provide a public nance vocabulary or technical speci cation of a format; instead they are more akin to conceptual guidelines for public nancial management.

While most international e orts on building collections of public nance data aim at the national level (e.g., International Monetary Fund, OECD, CIA World Factbook), the PEFA (Public Expenditure and Financial Accountability)12 program also includes cities. However, the assessment of public nance management in this program consists of indicators (e.g., aggregate expenditure outturn, aggregate revenue outturn or revenue composition outturn), mostly in percentages, with no directly comparable monetary values. 7 https://www.offenerhaushalt.at/gemeinde/eisenstadt/downloads 8 https://www.data.gv.at/katalog/dataset/36b5488d-96ed-441d-a621-c9b903b4f124 9 https://www.europeandataportal.eu/data/datasets/

36b5488d-96ed-441d-a621-c9b903b4f124?locale=en 10 https://www.ipsasb.org/ 11 https://ec.europa.eu/eurostat/web/epsas/ 12 https://www.pefa.org/

The GMD (Global Municipal Database) [ 10 ] is a collection of indicators for 109 municipal governments around the world, focusing on budget data and led by UN-Habitat and partners. It includes standardized municipal budget indicators (per capita nance data) for 94 cities, but hardly any recent data. The GMD indicates the following values in USD per year: budget per capita, own source revenue, own source revenue per capita, percent own source revenue, debt service payments, and debt service payments per capita. While this looks promising at rst, a data download that appears to be available does not specify any license and does not work.13

On a European level, the Urban Audit project was introduced at the end of the 1990s in response to growing demand for an assessment of the quality of life in European towns and cities, with the project having been integrated into Eurostat ever since. The methodological handbook [ 6 ] lists the following nancial indicators: { CI2001V Total municipal authority income (euro) { CI2002V Municipal authority income derived from local taxation (euro) { CI2003V Municipal authority income transferred from national or regional government (euro) { CI2004V Municipal authority income derived from charges for services (euro) { CI2005V Municipal authority income derived from other sources (euro) { CI2006V Total municipal authority expenditure (euro) The original Urban Audit website seems to have been o ine since 2014.14 While some data can still be found15 on the Web archive, the above-mentioned nancial indicators seem to be missing in this data. However, even if these indicators are also missing in the more current Eurostat Urban Audit Database16, they could serve as a suitable reference for our task of identifying a set of suitable standardized indicators.

A platform for scal data storage, ingestion, metadata annotation, and visualization is available at OpenSpending.org, developed and maintained by the Open Knowledge Foundation, containing scal data records from public administrations, uploaded and maintained by civil communities. There are two formats available to visualize heterogeneous open scal data in comparable structures: Fiscal Data Package (FDP, a speci cation providing additional JSON metadata for CSV-formated datasets) and OBEU Ontology (a way to represent scal datasets as RDF triples based on the Data Cube Vocabulary) [ 15 ]. The OBEU ontology was developed as part of the three-year EU-funded project OpenBudgets.eu [ 16 ].17 Parts of the project seem to have been integrated into the current 13 The Global Municipal Database: https://data.unhabitat.org/datasets/ cff85a47b416480bb4d46da27ba35d62, accessed on April 1, 2021, resulted in an error indicating that it seems to have been removed. 14 http://web.archive.org/web/20140201000000*/www.urbanaudit.org 15 https://web.archive.org/web/20120209094633/http://www.urbanaudit.org/

CityCountryPDFLongList.aspx 16 https://ec.europa.eu/eurostat/web/cities/data/database 17 https://cordis.europa.eu/project/id/645833 version of OpenSpending.org18, but the project website was shut down at the end of 2020.19

CSPF (European Cities for Sustainable Public Finances) is a European reference group in local public nancial management that unites the Chief Executive O cers/Chief Financial O cers and Finance Managers of the Cities of Amsterdam (NL), Barcelona (ES), Bordeaux (FR), Hamburg (DE), the City of London Corporation (UK), and the City of Trondheim (NO). CSPF is the successor of what was previously known as the European City Economic and Financial Governance (CEFG) Group.20 These cities include current expenditure data from 2015 [ 18 ] in their City Fact Sheets. 3

Municipal Finance in Wikidata

Summarizing our ndings so far, neither a unique, comprehensive source of nancial data at municipal level nor a widely accepted spending vocabulary seems to exist, a fact that fuels our drive to integrate and initiate such a collection in a bottom-up fashion as part of collaboratively maintainable sources such as Wikidata.

In order to populate Wikidata with municipal nance data, we rst analyzed Wikidata's schema for suitable properties, and in a second step added the respective seed corpus. 3.1

Finance Terminology

In Wikidata, many nance-related terms were identi ed by a simple search (again, using keyword search on entity labels). For the search, we used basic nancial terms such as budget, spending, revenue, but also special vocabulary such as accrual. We also used special German terms that would ideally re ect our data such as Auszahlung (payments), Einzahlung (receipts), Aufwand (expense), Ertrag (revenue), Voranschlag (budget), and Rechnungsabschluss (closed accounts).

From this basic search we identi ed 36 terms as Wikidata items21 that are detailed in Table 1 such as { Q271855 (government budget, 52 instances, mostly state budgets from New

Zealand and the UK), { Q41263 (budget, 40 instances, mostly for US state budgets), { Q27998498 (public budget, 1 instance), { Q850210 (revenue, 2 instances) or { Q385503 (tax revenue, 1 instance), and { Q294324 (public household, 0 instances). 18 https://blog.okfn.org/2017/08/16/openspending-platform-update/ 19 https://web.archive.org/web/20200101000000*/openbudgets.eu 20 https://www.cspf.eu 21 https://www.wikidata.org/wiki/Help:Items seamless, chronological and factual ordered recording of all business processes in a company based of documented evidence formal record of the nancial activities and position of a business, person, or other entity value of money that has been used up to produce something government document presenting the government's proposed revenues and spending for a scal year economic unit, the State with all its public budgets propagation of nancial assets in nance, adding together of interest or di erent investments over a period of time income gained by governments through taxation (Di erenz der Ausgaben und Einnahmen eines o entlichen Haushalts mit Ausnahme der Nettokreditaufnahme) (Ab uss an Zahlungsmitteln aus einem Zahlungsmittelbestand) income that a business has from its normal business activities measure of the bene t provided by a good or service to an economic agent eld of accounting concerned with the summary, analysis and reporting of nancial transactions related to a business (alle materiellen und immateriellen bilanzierungsfahigen Sachen und Rechte) method of bookkeeping relying on a one sided accounting entry to maintain nancial information Wikimedia disambiguation page consumption and savings opportunity gained by an entity within a speci ed timeframe (Korrekturposten auf der Passivseite der Bilanz) opposite of Q444600 recording of nancial transactions measurement, processing and communication of nancial information about economic entities use or service to be provided to achieve a certain bene t sum of the economic performance government document explaining public spending type of record (document or otherwise) containing nancial information

However, since our goal was to add Wikidata factual statements22 to existing entries of (Austrian) municipalities, we particularly looked for suitable properties in order to model these statements on nance gures. The seven Wikidata properties23 identi ed are shown in Table 2.

The following SPARQL query was used in order to retrieve values for property usage, with the result shown in Table 3: SELECT (COUNT (DISTINCT ?item) AS ?count) WHERE { ?item wdt:P2769 ?value. # omit next line to count all occurrences ?item wdt:P31/wdt:P279* wd:Q15284. } 22 https://www.wikidata.org/wiki/Help:Statements 23 https://www.wikidata.org/wiki/Help:Properties

The following properties were selected for the task of uploading the rst spending data from Austrian municipalities to Wikidata: budget, because it is more frequently used in Wikidata than revenue, and it is used in the Global Municipal Database (budget per capita), total expenditure, which would equal CI2006V in Urban Audit and is also more frequently used for municipalities in Wikidata. \Fiscal/tax revenue" (P3087) was discarded, because it cannot be exactly matched to the data from Austrian municipalities, where a distinction is made between revenue from own taxes (CI2002V in Urban Audit) and revenue from fees (CI2004V in Urban Audit). The other properties seemed hardly to be used for municipalities (total revenue, source of income) or would require di erent data (cash, total assets). 3.2

Data Preparation and Uploading

In order to test the feasibility of Wikidata as a public knowledge graph to store nancial information about municipalities, we prepared current data from Open Spending Austria. Since the information available about all of the Austrian municipalities in Wikidata already includes their GKZ (Gemeindekennzi er, an Austrian municipality key), it was only necessary to retrieve a list of all of the municipalities in order to get their Wikidata IDs. After downloading the resulting CSV, the Q numbers were added to the table in order to prepare for the upload of statements to Wikidata.24

Aside from manual data entry, Wikidata provides the following alternatives for batch adding data: { The primary sources tool 25 was broken at the time of writing (end of March 2021). { Mix'n'match26, which is especially useful if data to be imported has to be matched to Wikidata IDs. Since all Austrian municipalities including their GKZ (municipal identi er) were already present in Wikidata, this was not necessary. { QuickStatements 27, a tool for batch uploading data using simple text commands. { Pushing data from the source via the Wikidata API.28 or programming a bot.29

Furthermore, the WDPlus framework leverages Wikidata to link, search and augment tabular data [ 9 ], but we did not explore this approach further. 24 see https://w.wiki/394M for the SPARQL to retrieve Austrian municipalities 25 https://www.wikidata.org/wiki/Wikidata:Primary_sources_tool 26 https://meta.wikimedia.org/wiki/Mix'n'match 27 https://quickstatements.toolforge.org/#/ 28 https://www.wikidata.org/w/api.php 29 https://www.wikidata.org/wiki/Wikidata:Creating_a_bot

For our purposes, batch uploading data from 2021 to Wikidata via QuickStatements proved su cient, where we used the regular command sequence syntax, which can be prepared via spreadsheet. The following line shows the command sequence for the rst entry, for the city of Eisenstadt (Q126321): Q126321 P2769 42256600U4916 P585 [phone]T00:00:00Z S854 "https://www.offenerhaushalt.at/gemeinde/eisenstadt" /* added municipal budget */

The command sequence, separated by tabs, can be explained as follows: { Q126321: tem (Eisenstadt) { P2769: property (budget) { amount and unit (Q4916 is euro, but has to be indicated as U4916) { P585 (point in time) { 2021: year indicated in full notation { S854 (reference URL) { reference URL in quotation marks { comment (between /* */)

This sequence was copied and pasted into the QuickStatement tool. Tests were carried out using \import V1 commands" in order to obtain a correct sequence. Then \run in background" was selected. After minor corrections of remaining errors, the following results now document the Wikidata batch uploading process: { Announcement and discussion on the Wikidata project chat30 { First batch, budget data: https://quickstatements.toolforge.org/#/ batch/51980, done on March 29, 2021. { Second batch, total expenditure: https://quickstatements.toolforge.

org/#/batch/52118, done on April 2, 2021.

Furthermore, the information from Wikidata was manually added to the articles about Eisenstadt in the English31 and German32 Wikipedias. While it was possible to enter data into the fact box in the English Wikipedia, it was not possible to do so in the German Wikipedia, which is why we proposed a change to the specialized template for the fact boxes about Austrian municipalities there.33 4

Lessons Learned

The nance terminology in Wikidata is very heterogeneous: Many items exist, some with very ambiguous or unclear meaning. The same is true for Wikidata 30 https://www.wikidata.org/wiki/Wikidata:Project_chat#Municipal_finance_ data 31 https://en.wikipedia.org/wiki/Eisenstadt 32 https://de.wikipedia.org/wiki/Eisenstadt#Haushalt 33 Vorlage Diskussion:Infobox Gemeinde in Osterreich properties. The Wikidata community is currently engaged in an ongoing discussion about whether the data should be provided in the city items or whether separate items like \City of Eisenstadt" should represent the city administration rather than \Eisenstadt"34, an issue that resembles the \classic" W3C TAG Issue-14 discussions.35 Just recently, the Govdirectory project has started aiming to improve the data model on government agencies.36

While our batch upload of two nancial values (budget and expenditure) for 379 Austrian municipalities (that had uploaded spending data for 2021 at the time) was easy to implement, it is a valid seed in our opinion, which can be regularly updated and did not result in any negative feedback from the community.

The integration of this data into Wikipedia fact boxes appears less straightforward, but will be followed up upon.

Even though the research community agrees on the importance of nancial data being made available in an easy-to-understand form [ 3,5,14,20 ], actual availability is surprisingly poor in general and certainly still underdeveloped in Wikidata and Wikipedia. 5

Conclusions and Future Work

Our research demonstrated the lack of availability of current, easy-to- nd municipal nancial information, even though specialized databases and international initiatives have long been established.

Given these circumstances, it is not surprising that the Wikidata ontology is large and messy, with numerous underpopulated classes and uneven depth. [ 19 ]

Our future work will be targeted at building a public nance knowledge graph from the Austrian municipal nance data as well as continuing to suggest improvements to the Wikidata ontology as well as publishing more data from Austrian municipalities.

While we see a chance to overcome the lack of uniform, semantically aligned nancial data within collaborative encyclopedic databases, the general interest in municipal nancial information seems to be rather limited so far in the Wikipedia/Wikidata ecosystem of voluntary editors: Even though a lot of specialized vocabulary already exists, it is hardly used. This is in line with the ndings of Muller-Birn, who suggests to investigate and study Wikidata usage in various disciplines, in particular from a non-technical perspective [ 8 ], which is in e ect where we are coming from.

Wikipedia and Wikidata could serve as spaces for municipal nance information, for which we hope the present work will provide a good starting point. 34 https://www.wikidata.org/wiki/Wikidata:Project_chat/Archive/2021/04#

Municipal_finance_data 35 https://www.w3.org/2001/tag/issues.html#httpRange-14 36 https://www.wikidata.org/wiki/Wikidata:WikiProject_Govdirectory

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