Municipal liability data from the City of Linz for the year 2015, detailing obligations assumed for city-owned companies and other entities. The dataset is governed by the Ordinance on Estimates and Clearance of Accounts (VRV), which defines the presentation of budgetary evidence. It is published via the Cooperation OGD Österreich and Wikimedia Österreich under a CC-BY-4.0 license.
Use Cases
- Analyze municipal financial risk exposure based on liabilities for city-owned companies.
- Benchmark local government accounting practices based on the Ordinance on Estimates and Clearance of Accounts (VRV).
- Study the structure of public sector liabilities in Austrian municipalities.
Strengths
- Data is published under a permissive CC-BY-4.0 license.
- The dataset is structured according to a specific legal ordinance (VRV), suggesting a formal reporting standard.
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 financial reports.
- Time Range
- 2015
- Geography
- Linz, Austria