Provincial Account: extraordinary expenditure

The accounts of all the municipalities of Wallonia are drawn up in accordance with the same accounting schedule. The same applies to the Walloon provinces. Thus, for each of the three types of public institution, comparisons can be made over time (changes in expenditure and revenue, etc.) and in space.

The overall indicators of provincial expenditure shown on WalStat are:

— The province’s overall expenditure (ordinary and extraordinary) per capita (in EUR)

— Ordinary provincial expenditure per capita (in euro)

— Extraordinary expenditure of the province per capita (in EUR)

All expenditure indicators are based on accounting entries for the overall financial year. In other words, on the amounts actually spent during the budget year and not on commitments. The revenue indicators refer to the concept of established net entitlements. A right is established when its amount is accurately determined, the identity of the debtor or creditor is determinable, the obligation to pay exists and a supporting document is in the possession of the entity.
For more information, see the General Accounting Regulation “[\ 2] (\ 1)” and “[\ 2] (\ 1)” and the annual “[\ 2] (\ 1)” available online on the website of local authorities in Wallonia.

瓦隆大区（Wallonia）所有市镇的账目均依照统一会计规程编制，瓦隆各省亦遵循相同标准。据此，三类公共机构的相关数据均可实现跨时间（支出与收入变动等）与跨空间对比。

瓦隆统计平台（WalStat）中展示的各省支出综合指标包括：
— 全省人均总支出（含普通支出与特别支出，单位：欧元）
— 全省人均普通支出（单位：欧元）
— 全省人均特别支出（单位：欧元）

所有支出指标均以完整财年的会计账簿记录为依据，即预算年度内实际发生的支出金额，而非承诺支出额度。收入指标采用“已确定的净债权”概念：当某项权利的金额可精准核定、债权债务主体可明确识别、支付义务已然成立且相关实体持有证明文件时，该权利即被视为已确立。

如需了解更多详情，请参阅《通用会计条例》“[ 2] ( 1)”、“[ 2] ( 1)”以及可从瓦隆大区地方当局官网在线获取的年度“[ 2] ( 1)”文件。