Provincial Account: extraordinary recipes

The accounts of all the municipalities of Wallonia are drawn up in accordance with the same accounting schedule. The same applies to the Walloon provinces. Thus, for each of the two types of public institution, comparisons can be made over time (changes in expenditure and revenue, etc.) and in space. The overall revenue indicators for the provinces shown on WalStat are: — The total revenue of the province (ordinary and extraordinary) per capita (in EUR) — Ordinary provincial income per capita (in euro) — Extraordinary revenue of the province per capita (in EUR) All expenditure indicators are based on accounting entries for the overall financial year. In other words, on the amounts actually spent during the budget year and not on commitments. The revenue indicators refer to the concept of established net entitlements. A right is established when its amount is accurately determined, the identity of the debtor or creditor is determinable, the obligation to pay exists and a supporting document is in the possession of the entity. For more information, see the General Accounting Regulation “[\ 2] (\ 1)” and “[\ 2] (\ 1)” and the annual “[\ 2] (\ 1)” available online on the website of local authorities in Wallonia.