Description
The accounts of a local authority provide information on its economic management and the annual result.
The clearance of accounts shall be drawn up in accordance with the applicable provisions of the Federal Ministry of Finance’s Ordinance, which regulates the form and structure of the estimates and financial statements of the Länder, municipalities and associations of municipalities (‘VRV’).
On the basis of the provisions in the municipal regulations, municipalities are obliged to draw up accounts after the end of the financial year.
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Clearance of accounts 2012 Notes | Open resource | ||
| Clearance of accounts 2012 Extraordinary budget | Open resource | ||
| Clearance of accounts 2012 Special budget | Open resource | ||
| Clearance of accounts 2012 Continuous disclosure | Open resource | ||
| Clearance of accounts 2012 Cashes Budgetary accounts | Open resource | ||
| Clearance of accounts 2012 Evidence | Open resource | ||
| Clearance of accounts 2012 Ordinary budget | Open resource | ||
| Clearance of accounts 2012 Preliminary report | Open resource | ||
| Evidence — Explanatory note to the investigation | Open resource |