Public finance statistics of regional authorities (federal government, state governments, Vienna as a state and local government, local governments and associations of local authorities) provide important information about public finances. The statistic is the basis for national (intergovernmental fiscal relations and Austrian Stability Pact) and international purposes (Maastricht EDP indicators, government finance statistics, national accounts).
State and local governments compile their closed accounts data according to the Budgeting and Accounts Regulation for state and local governments (VRV 2015). The legal basis for this survey is the regulation on public finance statistics (Gebarungsstatistikverordnung), Federal Law Gazette II No. 345/2013.