Clearance of accounts 2013 (Linz)

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. Ordinary revenue is the revenue arising from the activities of the various branches of the administration and does not fall within the ordinary revenue. These are generally administrative revenue, including fees, general means of cover, such as tax receipts and withdrawals from reserves that have not been accumulated for extraordinary needs. Ordinary expenditure is expenditure covered by ordinary revenue and therefore included in the ordinary estimate. These include, in particular, staff services, expenditure on administrative and Registrar requirements, i.e. administrative and operational expenditure, and debt servicing. In particular, extraordinary revenue is revenue from borrowings and proceeds from the sale of assets. Other extraordinary revenues are also withdrawals from reserves that have been accumulated for extraordinary needs. Extraordinary expenditure is expenditure which, by its nature, occurs only occasionally in the budget or which, according to the normal framework, exceeds the level and is covered by extraordinary revenue. Inasmuch as revenue and expenditure do not relate to the budget but only to the treasury, these are to be presented in the context of the non-executive behaviour. Evidence of a special nature — The Estimates and Clearance of Accounts Regulation (VRV) lays down which evidence of the particular nature of the estimate is to be attached and how it is to be presented.

Resources

Name Format Description Link
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_Nachweise_Uebersicht.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_Durchlaufende_Gebarung.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_Ordentlicher_Haushalt.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_V21_V22RA13KassenuHHRechnung.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_VorberichtRA2013.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_Au%C3%9Ferordentlicher_Haushalt.pdf
33 https://data.linz.gv.at/katalog/politik_verwaltung/verwaltung/budget/2013/RA/RA13_Anmerkungen.pdf

Tags

  • rechnungsabschluss
  • opendocument
  • ra13
  • fin

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