Clearance of accounts 2012 (Linz)

The accounts of a local authority provide 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, municipalities and municipal associations (proposal and clearance of accounts Ordinance — “VRV”). 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.地方行政主体的会计账目可反映其经济管理活动与年度财务成果。 账目清核报告须依照联邦财政部现行条例编制，该条例规范了联邦州、市镇及市镇联合体的预算与财务报表的格式与架构，即《账目提案与清算法》（VRV）。 根据市政法规的相关条款，各市镇须在财务年度结束后编制财务报表。