Municipal Finance Statistics Canton Lucerne: annual accounts

The dataset contains the annual accounts of the Municipal Finance Statistics of the Canton Lucerne since 2019 in accordance with the HRM2 standard. The table shows the cost centers or the cost units, the account types and the corresponding account balances for each municipality. The territorial status of the respective year is disclosed. The data was collected directly from the municipalities and represents an extract of their accounting system. Statistical corrections were made in exceptional cases to ensure conformity with the cantonal chart of accounts.