Until 2019 Austrian municipalities followed the rules of cameralistic system. The budgeting and also accounting was done according to a cash-flow oriented system. From the beginning of 2020 an accrual system consisting of three perspectives must be implemented. The income statement (Ergebnishaushalt) shows the resource flows within the municipality. The cash flow statement (Finanzierungshaushalt) shows […]
About Bernhard Krabina
This author has yet to write their bio.Meanwhile lets just say that we are proud Bernhard Krabina contributed a whooping 2 entries.
Entries by Bernhard Krabina
After two years of operation, Austria’s Open Spending portal www.offenerhaushalt.at covers 40% of all municipalities and won several awards. Currently it is shortlisted for the World Summit Awards as one of 97 best products among 386 nominations from 86 countries. Two years ago, on October 7th 2013 the Centre for Public Administration Research (KDZ) launched an […]
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