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. Summary of
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. Cash flows
This series comprises records that belonged to a municipal accounting system. An explanation of the types of funds managed by municipalities and the types of records found within accounting systems fo
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).