The dataset contains records of loans transferred and granted by the City of Linz to third parties, as part of the 2013 clearance of accounts process. It is governed by the Ordinance on Estimates and Clearance of Accounts (VRV), which dictates the evidence and presentation format. The data is provided via the Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.
Use Cases
- Analyze municipal financial exposure based on loan claims mentioned in the description
- Audit government accounting compliance based on the Ordinance on Estimates and Clearance of Accounts (VRV)
- Study the scale and nature of loans granted by a local government to third parties
- Benchmark municipal lending activities for the year 2013
Strengths
- Data is structured according to a specific legal ordinance (VRV), suggesting a formal reporting standard.
- The dataset has a clear, permissive license (CC-BY-4.0).
Limitations
- Column-level documentation is absent; field semantics must be inferred after download.
- Row count is unknown, which may limit suitability assessment.
- Data may reflect geographic bias inherent to the City of Linz.
Provenance
- Source
- Cooperation OGD Österreich, Wikimedia Österreich
- Collection Method
- Likely compiled from municipal financial records for the annual clearance of accounts.
- Time Range
- 2013
- Geography
- Linz, Austria