Clearance of accounts 2015 (Linz)

The accounts of a local authority provide information on its economic management and the annual result. The clearance of accounts shall be drawn up in accordance with the applicable provisions of the Federal Ministry of Finance’s Ordinance, which regulates the form and structure of the estimates and financial statements of the Länder, municipalities and associations of municipalities (‘VRV’). On the basis of the provisions in the municipal regulations, municipalities are obliged to draw up accounts after the end of the financial year. Ordinary revenue is the revenue arising from the activities of the various branches of the administration and does not fall within the ordinary revenue. These are generally administrative revenue, including fees, general means of cover, such as tax receipts and withdrawals from reserves that have not been accumulated for extraordinary needs. Ordinary expenditure is expenditure covered by ordinary revenue and therefore included in the ordinary estimate. These include, in particular, staff services, expenditure on administrative and Registrar requirements, i.e. administrative and operational expenditure, and debt servicing. In particular, extraordinary revenue is revenue from borrowings and proceeds from the sale of assets. Other extraordinary revenues are also withdrawals from reserves that have been accumulated for extraordinary needs. Extraordinary expenditure is expenditure which, by its nature, occurs only occasionally in the budget or which, according to the normal framework, exceeds the level and is covered by extraordinary revenue. Non-hazardous behaviour: In so far as revenue and expenditure relate not to the budget but only to the treasury economy, these shall be presented in the context of the non-encumbering behaviour. Evidence of a specific nature: The Ordinance on Estimates and Clearance of Accounts (VRV) lays down which evidence of the particular nature of the estimate is to be attached and how it should be presented.地方当局的账目记载了其经济管理状况与年度经营成果。 账目清算应依照联邦财政部条例的适用条款编制，该条例规范联邦州、市镇及市镇联合体的预算与财务报表的格式与架构（以下简称"VRV"）。 根据市政条例的相关规定，市镇须在财政年度结束后编制账目。 普通收入指由行政各分支活动产生的收入，不属于特别收入范畴。此类收入通常为行政收入，包括规费、一般性保障资金（如税收收入及未为应对特别需求而积累的储备金支取）。 普通支出指由普通收入覆盖的支出，因此纳入普通预算估算范畴。此类支出尤其包括人员服务费用、行政及登记事务相关开支（即行政与运营开支）以及债务还本付息支出。 特别收入特指举债收入及资产出售所得；其他特别收入还包括为应对特别需求而积累的储备金支取。 特别支出指本质上仅偶尔出现在预算中的支出，或在常规框架下超出额度且由特别收入覆盖的支出。 非约束性收支：若收支事项不涉及预算，仅与国库运作相关，则应在非约束性收支框架下进行列报。 特定性质证明材料：《预算与账目清算条例》（VRV）规定了预算特定性质所需附随的证明材料类型及其列报方式。