Clearance of accounts 2013 (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. Ordinary revenue is revenue derived from the activity of each branch of administration 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, is only isolated in the budget or significantly exceeds the normal level and is covered by extraordinary revenue. Inasmuch as revenue and expenditure do not concern the budget but only the cash economy, these must be presented in the context of the ineffective statement. Evidence of a special nature — The Preliminary and Financial Statements Ordinance (VRV) regulates which supporting documents of a particular nature are to be attached to the estimate and how they should be presented.地方当局的账目记录涵盖其经济管理与年度经营成果相关信息。 账目结算报表需依据联邦财政部现行条例编制，该条例对联邦州（Länder）、市镇及市镇联合会的预算草案与财务报表的格式与结构作出规范，即《预算与账目结算条例》（Proposal and Clearance of Accounts Ordinance，简称VRV）。 依据市镇相关条例的规定，各市镇需在财政年度结束后编制财务报表。 普通收入源自各行政部门的业务活动，不属于非常收入范畴。此类收入通常为行政性收入，包括规费、一般性统筹收入（如税收收入及未用于特殊需求储备的储备金提款）。 普通支出指由普通收入覆盖的支出，因此需纳入普通预算草案进行估算。此类支出具体包括员工福利、办公及法律服务相关支出（即行政与运营支出）以及债务还本付息支出。 非常收入具体包括借款所得与资产出售收益，其他非常收入还包括为特殊需求累计的储备金提取额。 非常支出指性质上仅在预算中单独列示，或显著超出常规水平且由非常收入覆盖的支出。 若某项收支不涉及预算范畴，仅与现金收付相关业务有关，则需在无效报表（ineffective statement）中列示。 特殊性质的证明材料——《预报表与财务报表条例》（VRV）规定了预算草案需附带哪些特殊性质的证明材料，以及此类材料的列示方式。