2015 estimates (Linz)

The estimate of a local authority is a compilation of the expected budgetary revenue and expenditure 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 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.

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.

地方当局的预算预估书（estimate），系对相关财政年度（财政年度、管理年度、会计年度）内应计的预算收支预期进行的汇总编制。
该预算预估书是行政部门执行预算收入与预算支出的法定约束依据。
就第三方主体而言，本预算预估书不会为其创设任何权利或义务。采用“预估提案（proposal）”这一术语，既实现了术语体系的统一，也彰显了“预测性”原则。
预算预估书的编制需遵循联邦财政部现行条例的相关规定，该条例对联邦州、市镇及市镇联合体的预算预估书与财务报表的格式及结构作出规范，即《预估提案与账目结算条例（proposal and clearance of accounts Ordinance，简称VRV）》。
依据市政法规的相关条款，各市镇有义务按年度编制预算预估书，且该义务不妨碍财政年度之外的规划工作。
经常性收入（ordinary revenue），系源自各行政分支活动产生的收入，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（例如税收收入）以及未用于特殊需求储备金的支取款项。
经常性支出（ordinary expenditure），系由经常性收入覆盖的支出，因此纳入经常性预算预估范畴。其具体包括人员福利、办公及法务相关支出（即行政与运营支出）以及债务还本付息支出。
非经常性收入主要包括借款收入与资产出售所得。其他非经常性收入还包括为特殊需求累计储备金的支取款项。
非经常性支出（extraordinary expenditure），系指性质上仅在预算中单独列示，或显著超出正常支出水平，且由非经常性收入覆盖的支出。
特殊佐证材料相关规范：《预估提案与账目结算条例（VRV）》对预算预估书需附具的特定类型佐证材料及其呈报方式作出明确规定。