Clearance of accounts 2012 (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.地方行政机关的账目记录涵盖其经济管理活动与年度财务成果。 账目结清工作须严格遵循联邦财政部条例的适用条款编制，该条例规范联邦州、市镇及市镇联合会的预算估算与财务报表的格式与架构（以下简称VRV）。 依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记录。