Table 1 Local government. Revenue and expenditure by type. 1993-1999. Million kroner

Local government. Income and outlays by type

1 Local government. Revenue and expenditure by type. 1993-1999. Million kroner

1993 1994 1995 1996 1997 1998* 1999*

A. CURRENT REVENUE 139 705 148 106 151 172 157 811 168 800 178 163 188 748

1. Property income 3 028 2 500 2 946 3 131 3 937 4 291 6 124

Interest 3 028 2 500 2 946 3 131 3 937 4 291 6 124

2 2. Tax revenue 68 281 74 986 75 897 80 747 85 185 88 640 89 968

Taxes on production and on imports 3 004 3 223 3 327 3 560 3 396 4 495 4 564

Taxes on immoveable property 2 685 2 792 2 898 3 034 2 842 2 740 2 676

Other taxes on production and on imports¹ 319 431 429 526 554 1 755 1 888

Current taxes on income, wealth etc 65 277 71 763 72 570 77 187 81 789 84 145 85 404

Current taxes on income and wealth, excluding extraction of petroleum¹ 65 277 71 763 72 570 77 187 81 789 84 145 85 404

3 3. Other current transfers 66 035 68 047 69 560 70 886 76 332 81 746 88 818

Transfers between government sectors 63 883 65 816 67 273 68 773 73 918 79 103 86 141

From central government, fiscal account including National Insurance Scheme 53 521 55 402 56 741 57 034 73 325 78 409 85 328

From other central government and social security accounts 10 362 10 414 10 532 11 739 593 694 813

Other transfers 2 152 2 231 2 287 2 113 2 414 2 643 2 677

4 Operating surplus² 2 361 2 573 2 769 3 047 3 346 3 486 3 838

C. TOTAL REVENUE (=A) 139 705 148 106 151 172 157 811 168 800 178 163 188 748

D. CURRENT EXPENDITURE 132 442 136 216 142 933 150 066 156 473 170 608 183 140

1. Property expenditure 7 505 5 993 5 610 5 125 4 352 4 829 6 053

Interest 7 505 5 993 5 610 5 125 4 352 4 829 6 053

2 Transfers to the private sector 17 577 17 813 18 417 19 065 19 412 19 958 20 620

Subsidies 4 257 4 173 4 499 4 770 4 316 4 374 3 905

Transfers to households 5 902 6 374 6 696 6 636 6 850 6 463 6 823

Social assistance benefits 4 118 4 436 4 591 4 509 4 197 3 939 4 067

Other transfers to households 1 784 1 938 2 105 2 127 2 653 2 524 2 756

Transfers to non-profit institutions serving households 7 418 7 266 7 222 7 659 8 246 9 121 9 892

3 Other current transfers 1 881 1 845 1 929 1 470 780 1 261 1 863

Transfers between government sectors 1 412 1 396 1 484 1 674 1 634 1 515 1 607

To central government, fiscal account including National Insurance Scheme 998 1 072 1 296 1 532 1 394 1 153 749

To other central government and social security accounts 414 324 188 143 240 363 858

Transfers to municipal enterprises 469 449 445 -204 -854 -254 256

4. Final consumption expenditure 105 479 110 565 116 977 124 406 131 929 144 560 154 604

Wages and salaries 84 106 88 244 93 181 100 088 105 859 116 331 125 060

Intermediate consumption 31 696 32 937 34 674 35 558 37 832 40 459 43 345

Consumption of fixed capital 6 243 6 720 7 265 7 712 8 199 8 907 9 660

Administrative fees and charges (-) -21 542 -22 693 -23 784 -25 044 -26 538 -28 071 -30 923

Ordinary fees and charges -17 307 -18 403 -19 512 -20 880 -22 247 -23 056 -25 623

Revenue from own-account capital formation -4 235 -4 290 -4 272 -4 164 -4 291 -5 015 -5 300

Correction for operating surplus² 2 361 2 573 2 769 3 047 3 346 3 486 3 838

Social benefits in kind 2 615 2 784 2 872 3 045 3 231 3 448 3 624

E. SAVING (A-D) 7 263 11 890 8 239 7 745 12 327 7 555 5 608

F. CAPITAL EXPENDITURE 7 348 7 858 8 789 8 714 14 136 13 752 15 373

1. Net fixed capital formation 7 187 7 620 8 636 9 093 14 516 14 635 15 694

Gross fixed capital formation 13 430 14 340 15 901 16 805 22 715 23 542 25 354

Acquisitions of fixed capital 13 679 14 664 16 126 18 465 23 028 24 014 25 685

Disposals of fixed capital (-) -249 -324 -225 -1 660 -313 -472 -331

Consumption of fixed capital (-) -6 243 -6 720 -7 265 -7 712 -8 199 -8 907 -9 660

2. Net purchase of land 78 -206 -26 -420 -467 -966 -279

Acquisitions of land 478 435 536 560 595 703 675

Disposals of land (-)(-) -400 -641 -562 -980 -1 062 -1 669 -954

3. Capital transfers 83 444 179 41 87 83 -42

To business enterprises 83 444 179 41 87 83 -42

G. TOTAL EXPENDITURE (D+F) 139 790 144 074 151 722 158 780 170 609 184 360 198 513

H. NET LENDING/BORROWING (C-G) -85 4 032 -550 -969 -1 809 -6 197 -9 765

2. Surplus before financial transactions -85 4 032 -550 -969 -1 809 -6 197 -9 765

¹ The Natural Resource tax which was introduced in 1997 as part of the Income and Wealth taxation is classified as taxes on Production and Imports.

² Operating surplus in municipal water supply, sewage disposal and refuse collection activities.


A. CURRENT REVENUE	139 705	148 106	151 172	157 811	168 800	178 163	188 748
1. Property income	3 028	2 500	2 946	3 131	3 937	4 291	6 124
Interest	3 028	2 500	2 946	3 131	3 937	4 291	6 124
2 2. Tax revenue	68 281	74 986	75 897	80 747	85 185	88 640	89 968
Taxes on production and on imports	3 004	3 223	3 327	3 560	3 396	4 495	4 564
Taxes on immoveable property	2 685	2 792	2 898	3 034	2 842	2 740	2 676
Other taxes on production and on imports¹	319	431	429	526	554	1 755	1 888
Current taxes on income, wealth etc	65 277	71 763	72 570	77 187	81 789	84 145	85 404
Current taxes on income and wealth, excluding extraction of petroleum¹	65 277	71 763	72 570	77 187	81 789	84 145	85 404
3 3. Other current transfers	66 035	68 047	69 560	70 886	76 332	81 746	88 818
Transfers between government sectors	63 883	65 816	67 273	68 773	73 918	79 103	86 141
From central government, fiscal account including National Insurance Scheme	53 521	55 402	56 741	57 034	73 325	78 409	85 328
From other central government and social security accounts	10 362	10 414	10 532	11 739	593	694	813
Other transfers	2 152	2 231	2 287	2 113	2 414	2 643	2 677
4 Operating surplus²	2 361	2 573	2 769	3 047	3 346	3 486	3 838
C. TOTAL REVENUE (=A)	139 705	148 106	151 172	157 811	168 800	178 163	188 748
D. CURRENT EXPENDITURE	132 442	136 216	142 933	150 066	156 473	170 608	183 140
1. Property expenditure	7 505	5 993	5 610	5 125	4 352	4 829	6 053
Interest	7 505	5 993	5 610	5 125	4 352	4 829	6 053
2 Transfers to the private sector	17 577	17 813	18 417	19 065	19 412	19 958	20 620
Subsidies	4 257	4 173	4 499	4 770	4 316	4 374	3 905
Transfers to households	5 902	6 374	6 696	6 636	6 850	6 463	6 823
Social assistance benefits	4 118	4 436	4 591	4 509	4 197	3 939	4 067
Other transfers to households	1 784	1 938	2 105	2 127	2 653	2 524	2 756
Transfers to non-profit institutions serving households	7 418	7 266	7 222	7 659	8 246	9 121	9 892
3 Other current transfers	1 881	1 845	1 929	1 470	780	1 261	1 863
Transfers between government sectors	1 412	1 396	1 484	1 674	1 634	1 515	1 607
To central government, fiscal account including National Insurance Scheme	998	1 072	1 296	1 532	1 394	1 153	749
To other central government and social security accounts	414	324	188	143	240	363	858
Transfers to municipal enterprises	469	449	445	-204	-854	-254	256
4. Final consumption expenditure	105 479	110 565	116 977	124 406	131 929	144 560	154 604
Wages and salaries	84 106	88 244	93 181	100 088	105 859	116 331	125 060
Intermediate consumption	31 696	32 937	34 674	35 558	37 832	40 459	43 345
Consumption of fixed capital	6 243	6 720	7 265	7 712	8 199	8 907	9 660
Administrative fees and charges (-)	-21 542	-22 693	-23 784	-25 044	-26 538	-28 071	-30 923
Ordinary fees and charges	-17 307	-18 403	-19 512	-20 880	-22 247	-23 056	-25 623
Revenue from own-account capital formation	-4 235	-4 290	-4 272	-4 164	-4 291	-5 015	-5 300
Correction for operating surplus²	2 361	2 573	2 769	3 047	3 346	3 486	3 838
Social benefits in kind	2 615	2 784	2 872	3 045	3 231	3 448	3 624
E. SAVING (A-D)	7 263	11 890	8 239	7 745	12 327	7 555	5 608
F. CAPITAL EXPENDITURE	7 348	7 858	8 789	8 714	14 136	13 752	15 373
1. Net fixed capital formation	7 187	7 620	8 636	9 093	14 516	14 635	15 694
Gross fixed capital formation	13 430	14 340	15 901	16 805	22 715	23 542	25 354
Acquisitions of fixed capital	13 679	14 664	16 126	18 465	23 028	24 014	25 685
Disposals of fixed capital (-)	-249	-324	-225	-1 660	-313	-472	-331
Consumption of fixed capital (-)	-6 243	-6 720	-7 265	-7 712	-8 199	-8 907	-9 660
2. Net purchase of land	78	-206	-26	-420	-467	-966	-279
Acquisitions of land	478	435	536	560	595	703	675
Disposals of land (-)(-)	-400	-641	-562	-980	-1 062	-1 669	-954
3. Capital transfers	83	444	179	41	87	83	-42
To business enterprises	83	444	179	41	87	83	-42
G. TOTAL EXPENDITURE (D+F)	139 790	144 074	151 722	158 780	170 609	184 360	198 513
H. NET LENDING/BORROWING (C-G)	-85	4 032	-550	-969	-1 809	-6 197	-9 765
2. Surplus before financial transactions	-85	4 032	-550	-969	-1 809	-6 197	-9 765

Explanation of symbols

¹	The Natural Resource tax which was introduced in 1997 as part of the Income and Wealth taxation is classified as taxes on Production and Imports.
²	Operating surplus in municipal water supply, sewage disposal and refuse collection activities.