City of Linz Administrative Debts Not Due, 2013 Clearance of Accounts

Linz, Austria, maintains data on its outstanding administrative liabilities to third parties as of 31 December each year, excluding loans and bonds. The dataset is structured according to the Ordinance on Estimates and Clearance of Accounts (VRV). It is published by Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.

Use Cases

• Analyze municipal financial obligations based on the description of outstanding liabilities to third parties.
• Study year-end fiscal reporting practices based on the reference to the Ordinance on Estimates and Clearance of Accounts (VRV).
• Compare non-debt liabilities across municipalities based on the geographic scope of the City of Linz.
• Assess the composition of government payables based on the exclusion of loans and bonds mentioned in the description.

Strengths

• Data is structured according to a specific legal ordinance (VRV), suggesting a standardized reporting format.
• The geographic scope is clearly defined as the City of Linz, Austria.
• The dataset is published under a permissive CC-BY-4.0 license.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Last update date is unknown; freshness unverified.
• Row count is unknown, which may limit suitability assessment.

Provenance

Source

Cooperation OGD Österreich, Wikimedia Österreich

Collection Method

Likely compiled from municipal administrative records as part of the annual clearance of accounts process.

Time Range

Snapshot as of 31 December 2013.

Geography

City of Linz, Austria.