Funds accumulated for specific purposes or for budgetary equilibrium, as regulated by the Preliminary and Financial Statements Ordinance (VRV). The dataset covers the 2019 clearance of accounts for the city of Linz, Austria, and is provided by Cooperation OGD Österreich and Wikimedia Österreich. It is available in CSV format under a CC-BY-4.0 license.
Use Cases
- Analyzing municipal fiscal stability based on reserve fund data
- Comparing budgetary reserve allocations across different purposes
- Studying compliance with the Preliminary and Financial Statements Ordinance (VRV) for financial reporting
Strengths
- Data is structured according to the Preliminary and Financial Statements Ordinance (VRV), suggesting a standardized format
- Published under a permissive CC-BY-4.0 license, 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
- Time Range
- 2019
- Geography
- Linz, Austria