Estimate 2019 (Linz)

The estimate of a local authority is a compilation of the revenue and expenditure expected to be due in the financial year concerned (financial year, management year, accounting year). The estimate is the binding basis for the implementation of budget revenue and budget expenditure by the administration. For third parties, the estimate does not give rise to any rights or obligations. The use of the term “proposal” not only serves the uniformity of the term, but also expresses the principle of “predictiveness”. The estimate 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 draw up an estimate for each year, without prejudice to the planning beyond the financial year. Ordinary revenue is the revenue derived from the activity of the various administrative branches and does not belong to the extraordinary revenue. They are usually administrative revenue, including fees, general coverage, for example tax revenue and withdrawals from reserves that have not been accumulated for exceptional needs. Ordinary expenditure is the expenditure covered by ordinary revenue and therefore estimated in the ordinary estimate. These include, in particular, staff benefits, expenditure on office and law firm requirements, i.e. administrative and operational expenditure, and debt servicing. Extraordinarily revenue is, in particular, income from borrowings and proceeds from the sale of assets. Other extraordinary revenues are also extracts from reserves accumulated for exceptional needs. Extraordinarily expenditure is expenditure which, by their nature, occurs in the budget only occasionally or significantly exceeds the amount under the normal framework and is covered by extraordinary revenue. Evidence of a special kind: The Preliminary and Financial Statements Ordinance (VRV) regulates which supporting documents of a particular nature are to be attached to the estimates and how they should be presented.地方行政当局的预算预估（estimate），是对相关财政年度（financial year、管理年度、会计年度）内预计产生的应收收入与应付支出进行的汇总编制。 该预算预估是行政部门执行预算收入与预算支出的法定依据。 对于第三方主体而言，该预算预估不创设任何权利或义务。采用“预估（proposal）”这一术语，既实现了术语的统一规范，也体现了“预测性”原则。 该预算预估需依照联邦财政部现行条例编制，该条例对联邦州、市镇及市镇联合体的预算预估与财务报表的格式及结构作出规范（账目预估与结算条例，proposal and clearance of accounts Ordinance，简称VRV）。 根据市镇法规的相关规定，各市镇有义务每年编制一份预算预估，且不影响财政年度之外的规划工作。 经常性收入（ordinary revenue）指源自各行政分支履职活动的收入，不属于非经常性收入（extraordinary revenue）范畴。其通常为行政性收入，涵盖规费、一般性拨款（如税收收入）以及未用于专项储备需求的准备金支取等。 经常性支出（ordinary expenditure）指由经常性收入覆盖的支出，因此纳入经常性预算预估的编制范畴。此类支出具体包括人员福利、办公及法务相关开支（即行政与运营开支）以及债务还本付息支出。 非经常性收入（extraordinary revenue）主要包括借款所得与资产出售收益。其他非经常性收入还包括为专项需求积累的准备金支取款项。 非经常性支出（extraordinary expenditure）指从性质而言仅偶尔出现在预算中，或显著超出常规预算框架额度，且由非经常性收入覆盖的支出。 特殊类型佐证材料：《预报表与财务报表条例》（Preliminary and Financial Statements Ordinance）对预算预估需附带的特定性质佐证材料及其报送格式作出了明确规定。