The 2015 clearance of accounts dataset for Linz, Austria, focuses on municipal debt and debt service. It was created under the Ordinance on Estimates and Clearance of Accounts (VRV), which governs the presentation of budgetary evidence. The data is provided by Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.
Use Cases
- Analyzing municipal borrowing patterns based on the description of borrowings and borrowings for investments.
- Studying the relationship between debt service obligations and municipal budgets based on the accounting framework.
- Comparing debt levels across different Austrian municipalities using the standardized VRV reporting format.
Strengths
- Data is structured according to the formal Ordinance on Estimates and Clearance of Accounts (VRV), suggesting a standardized reporting format.
- The dataset is provided under a permissive CC-BY-4.0 license, allowing for wide reuse.
Limitations
- Column-level documentation is absent; field semantics must be inferred after download.
- Row count is unknown, which may limit suitability assessment.
- Last update date is unknown; freshness unverified.
Provenance
- Source
- Cooperation OGD Österreich, Wikimedia Österreich
- Collection Method
- Likely compiled from official municipal accounting records as per the VRV ordinance.
- Time Range
- 2015
- Geography
- Linz, Austria