The Ordinance on Estimates and Clearance of Accounts (VRV) defines the evidence required for budget estimates. This dataset lists liabilities assumed by the City of Linz for municipal companies and other entities for the 2016 fiscal year. It is published under a CC-BY-4.0 license by the Cooperation OGD Österreich and Wikimedia Österreich.
Use Cases
- Analyze municipal financial risk exposure based on liabilities for city-owned companies.
- Benchmark local government accounting practices based on the VRV ordinance framework.
- Study inter-organizational financial guarantees within a municipal ecosystem.
Strengths
- Data is structured according to a specific national ordinance (VRV), suggesting a standardized format.
- Explicitly licensed as CC-BY-4.0, allowing for broad 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 extracted from official municipal accounting records.
- Time Range
- 2016 fiscal year
- Geography
- City of Linz, Austria