Provinces regular expenditure account

The accounts of all the municipalities of Wallonia are drawn up according to the same accounting scheme. The same applies to the Walloon provinces. Thus, for each of the three types of public institution, it is possible to make comparisons over time (changes in expenditure and revenue, etc.) and over time. The overall provincial expenditure indicators listed on WalStat are: - The overall expenditure of the province (ordinary and extraordinary) per capita (in euros) - The province's regular expenditure per capita (in euros) - Extraordinary expenditure of the province per capita (in euros) All expenditure indicators are based on the accounting entries for the overall financial year. In other words, on the amounts actually spent during the budget year and not on commitments. Revenue indicators refer to the concept of established net entitlements. An entitlement 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 the local authorities of Wallonia.瓦隆大区（Wallonia）所有市镇的财务账目均按照统一的会计核算框架编制，瓦隆各省亦采用相同标准。因此，针对三类公共机构中的每一类，均可开展跨时间维度的对比分析（涵盖支出、收入变化等内容）。 WalStat平台上列出的全省总体支出指标包括： - 全省总体支出（含常规与非常规支出）的人均值（单位：欧元） - 全省常规支出的人均值（单位：欧元） - 全省非常规支出的人均值（单位：欧元） 所有支出指标均以完整财年的会计账簿记录为依据，即采用预算年度内实际发生的支出金额，而非已承诺但尚未实际支付的支出。收入指标则基于已确认的净应收款项概念：当应收款金额准确确定、债务人或债权人身份可明确、支付义务已生效且该机构持有相关佐证文件时，即可确认该项应收款。 如需了解更多信息，请参阅瓦隆大区地方当局官网在线发布的《通用会计条例》[2](1)、[2](1)以及年度报告[2](1)。