Description
The closure of the accounts of a local authority provides information about its economic management and the annual results.
The clearance of accounts is drawn up in accordance with the current provisions of the Ordinance of the Federal Ministry of Finance, which regulates the form and structure of the estimates and financial statements of the Länder, the municipalities and municipal associations (Arrangement and Financial Statements Ordinance — “VRV 2015”).
With 1.1.2020, the “VRV 2015” came into force, resulting in structural and substantive adjustments compared to previous years.
On the basis of the provisions laid down in the municipal regulations, the municipalities are obliged to prepare a financial statement after the end of the financial year.
Preliminary report:
https://www.data.gv.at/katalog/dataset/e319b050-6de3-4185-9156-3f840f420b4d
Total budget:
https://www.data.gv.at/katalog/dataset/9972dacb-aa5d-4e4f-8e06-410fa31055cc
Detailed budget:
https://www.data.gv.at/katalog/dataset/567932f5-8307-4fe3-b573-738015a878b7
__ Installations according to VRV:__
https://www.data.gv.at/katalog/dataset/e009d62c-5b05-4993-85c2-6744f29008d4
__ Evidence according to the statute:__
https://www.data.gv.at/katalog/dataset/a6a3c8da-e9ce-49fc-9c14-28fc0c7fcd4c
Other installations:
https://www.data.gv.at/katalog/dataset/c0917b62-5beb-443e-9eda-1ce6b5738992
Resources
| Name | Format | Description | Link |
|---|---|---|---|
| Appendix 6j — proof of direct ownership of the local authority | Open resource | ||
| Appendix 6k — Proof of holdings with indirect control of the local authority due to a fair shareholding of more than 50 % | Open resource | ||
| Appendix 6 l — Evidence of managed entities | Open resource | ||
| Appendix 6n — Evidence of active financial instruments | Open resource | ||
| Appendix 6q — Provisional mirror | Open resource | ||
| Annex 6r — proof of liability | Open resource | ||
| Appendix 6s — Number of pension beneficiaries and pension-related expenses | Open resource | ||
| Annex 6 t — Individual proof of the non-precise statement pursuant to § 12 | Open resource | ||
| Appendix 7 — Service life table | Open resource | ||
| Business plan Kinder- und Jugend-Services Linz — according to § 1 para. 2 VRV | Open resource | ||
| Proof of investment activity including expenditure | Open resource | ||
| Detail Budget Group 1 — Public order and security | Open resource | ||
| Proof of divestments of assets | Open resource | ||
| Proof of liquid funds (financing accounts) | Open resource | ||
| Proof of benefits for staff, pensions and other pensions | Open resource | ||
| Proof of current business activity | Open resource | ||
| Proof of sustainable fiscal equilibrium | Open resource | ||
| Proof of investment grants (capital transfers) | Open resource | ||
| Transition table according to Austrian Stability Pact | Open resource | ||
| Financing invoice — Paid parking | Open resource | ||
| Household residual transfers pursuant to § 22 (paragraph 3) HO i.d.g.F. | Open resource | ||
| Detail Budget Group 2 — Education, Sports and Science | Open resource | ||
| Proof of credit changes | Open resource | ||
| Business Accounting Markets | Open resource | ||
| Proof of pro rata building use costs | Open resource | ||
| Discrepancies between estimates and invoices | Open resource | ||
| Detail Budget Group 0 — Body of representation and general administration | Open resource | ||
| Detail Budget Group 3 — Art, Culture, Culture | Open resource | ||
| Detail Budget Group 4 — Social Welfare and Housing Support | Open resource | ||
| Detail Budget Group 5 — Health | Open resource | ||
| Detail Budget Group 6 — Road and hydraulic engineering | Open resource | ||
| Detail Budget Group 7 — Economic Development | Open resource | ||
| Detail Budget Group 8 — Services | Open resource | ||
| Detail Budget Group 9 — Finance | Open resource | ||
| Annex 4 — Personnel data of the municipality iSd ÖStP | Open resource | ||
| Appendix 5b — Invoice cross-section (municipalities) | Open resource | ||
| Annex 6a — Proof of transfer payments | Open resource | ||
| Appendix 6b — Proof of budgetary reserves and cash reserves | Open resource | ||
| Appendix 6c — Individual proof of financial debt and debt service pursuant to § 32 | Open resource | ||
| Annex 6f — Proof of internal remuneration | Open resource | ||
| Appendix 6 g — Plant mirror | Open resource | ||
| Annex 6h — List of unvalued cultural goods | Open resource | ||
| Appendix 6i — Leasing Mirror — Operating Leasing | Open resource | ||
| General budget | Open resource | ||
| Preliminary report on the clearance of accounts | Open resource |