Table 2 Municipalities. Revenue and expenditure by type. 1993-1999. Million kroner

Local government. Income and outlays by type

2 Municipalities. Revenue and expenditure by type. 1993-1999. Million kroner

1993 1994 1995 1996 1997 1998* 1999*

A. CURRENT REVENUE 96 653 103 550 104 401 109 145 116 634 122 734 130 412

1. Property income 2 657 2 195 2 552 2 740 3 466 3 630 5 406

Interest 2 657 2 195 2 552 2 740 3 466 3 630 5 406

2. Tax revenue 49 602 54 893 54 818 58 303 61 515 63 747 64 547

Taxes on production and on imports 3 003 3 223 3 324 3 559 3 363 4 250 4 271

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 318 431 426 525 521 1 510 1 595

Current taxes on income, wealth etc 46 599 51 670 51 494 54 744 58 152 59 497 60 276

Current taxes on income and wealth, excluding extraction of petroleum¹ 46 599 51 670 51 494 54 744 58 152 59 497 60 276

3. Other current transfers 42 033 43 889 44 262 45 055 48 307 51 871 56 621

Transfers between government sectors 40 322 42 058 42 371 43 328 46 328 49 805 54 433

From central government, fiscal account including National Insurance Scheme 34 009 35 753 36 088 36 385 44 740 48 052 52 533

From other central government and social security accounts 5 190 5 237 5 210 5 846 382 362 418

From county municipalities 1 123 1 068 1 073 1 097 1 206 1 391 1 483

Other transfers 1 711 1 831 1 891 1 727 1 979 2 066 2 188

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

C. TOTAL REVENUE (=A) 96 653 103 550 104 401 109 145 116 634 122 734 130 412

D. CURRENT EXPENDITURE .. .. .. .. - - -

1. Property expenditure 5 997 4 840 4 510 4 145 3 462 3 875 4 931

Interest 5 997 4 840 4 510 4 145 3 462 3 875 4 931

2. Transfers to the private sector 11 472 11 881 12 576 13 104 12 910 13 058 13 569

Subsidies 1 308 1 334 1 711 1 980 1 384 1 258 1 079

Transfers to households 5 402 5 866 6 184 6 243 6 395 5 936 6 177

Social assistance benefits 4 103 4 420 4 574 4 491 4 180 3 886 4 009

Other transfers to households 1 299 1 446 1 610 1 752 2 215 2 050 2 168

Transfers to non-profit institutions serving households 4 762 4 681 4 681 4 881 5 131 5 864 6 313

3. Other current transfers 663 763 754 247 -302 182 9

Transfers between government sectors 668 712 713 735 797 830 926

To central government, fiscal account including National Insurance Scheme 16 58 26 71 -20 -124 -32

To other central government and social security accounts 149 117 164 119 208 315 314

To county municipalities 503 537 523 545 609 639 644

Transfers to municipal enterprises -5 51 41 -488 -1 099 -648 -917

4. Final consumption expenditure .. .. .. .. - - -

Wages and salaries 60 781 64 237 67 907 72 573 76 247 83 863 90 408

Intermediate consumption 22 263 23 324 24 282 24 686 26 390 28 244 30 368

Consumption of fixed capital .. .. .. .. .. .. ..

Administrative fees and charges (-) -20 042 -21 249 -22 182 -23 293 -24 625 -26 371 -28 772

Ordinary fees and charges -15 807 -16 959 -17 910 -19 129 -20 334 -21 356 -23 472

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 2 514 2 690 2 818 2 992 3 185 3 397 3 554

E. SAVING (A-D) .. .. .. .. .. .. ..

F. CAPITAL EXPENDITURE .. .. .. .. - - -

1. Net fixed capital formation .. .. .. .. - - -

Gross fixed capital formation 10 081 10 844 12 096 12 749 18 486 18 733 20 154

Acquisitions of fixed capital 10 320 11 065 12 270 14 384 18 759 19 131 20 447

Disposals of fixed capital (-) -239 -221 -174 -1 635 -273 -398 -293

Consumption of fixed capital (-) .. .. .. .. - - -

2. Net purchase of land 63 -216 -36 -434 -429 -978 -264

Acquisitions of land 457 418 522 532 578 669 671

Disposals of land (-) -394 -634 -558 -966 -1 007 -1 647 -935

3. Capital transfers 82 430 155 39 57 69 -55

To business enterprises 82 430 155 39 57 69 -55

G. TOTAL EXPENDITURE (D+F) 96 235 100 117 105 649 109 855 118 727 127 558 137 740

H. NET LENDING/BORROWING (C-G) 418 3 433 -1 248 -710 -2 093 -4 824 -7 328

2. Surplus before financial transactions 418 3 433 -1 248 -710 -2 093 -4 824 -7 328

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	96 653	103 550	104 401	109 145	116 634	122 734	130 412
1. Property income	2 657	2 195	2 552	2 740	3 466	3 630	5 406
Interest	2 657	2 195	2 552	2 740	3 466	3 630	5 406
2. Tax revenue	49 602	54 893	54 818	58 303	61 515	63 747	64 547
Taxes on production and on imports	3 003	3 223	3 324	3 559	3 363	4 250	4 271
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	318	431	426	525	521	1 510	1 595
Current taxes on income, wealth etc	46 599	51 670	51 494	54 744	58 152	59 497	60 276
Current taxes on income and wealth, excluding extraction of petroleum¹	46 599	51 670	51 494	54 744	58 152	59 497	60 276
3. Other current transfers	42 033	43 889	44 262	45 055	48 307	51 871	56 621
Transfers between government sectors	40 322	42 058	42 371	43 328	46 328	49 805	54 433
From central government, fiscal account including National Insurance Scheme	34 009	35 753	36 088	36 385	44 740	48 052	52 533
From other central government and social security accounts	5 190	5 237	5 210	5 846	382	362	418
From county municipalities	1 123	1 068	1 073	1 097	1 206	1 391	1 483
Other transfers	1 711	1 831	1 891	1 727	1 979	2 066	2 188
4. Operating surplus²	2 361	2 573	2 769	3 047	3 346	3 486	3 838
C. TOTAL REVENUE (=A)	96 653	103 550	104 401	109 145	116 634	122 734	130 412
D. CURRENT EXPENDITURE	..	..	..	..	-	-	-
1. Property expenditure	5 997	4 840	4 510	4 145	3 462	3 875	4 931
Interest	5 997	4 840	4 510	4 145	3 462	3 875	4 931
2. Transfers to the private sector	11 472	11 881	12 576	13 104	12 910	13 058	13 569
Subsidies	1 308	1 334	1 711	1 980	1 384	1 258	1 079
Transfers to households	5 402	5 866	6 184	6 243	6 395	5 936	6 177
Social assistance benefits	4 103	4 420	4 574	4 491	4 180	3 886	4 009
Other transfers to households	1 299	1 446	1 610	1 752	2 215	2 050	2 168
Transfers to non-profit institutions serving households	4 762	4 681	4 681	4 881	5 131	5 864	6 313
3. Other current transfers	663	763	754	247	-302	182	9
Transfers between government sectors	668	712	713	735	797	830	926
To central government, fiscal account including National Insurance Scheme	16	58	26	71	-20	-124	-32
To other central government and social security accounts	149	117	164	119	208	315	314
To county municipalities	503	537	523	545	609	639	644
Transfers to municipal enterprises	-5	51	41	-488	-1 099	-648	-917
4. Final consumption expenditure	..	..	..	..	-	-	-
Wages and salaries	60 781	64 237	67 907	72 573	76 247	83 863	90 408
Intermediate consumption	22 263	23 324	24 282	24 686	26 390	28 244	30 368
Consumption of fixed capital	..	..	..	..	..	..	..
Administrative fees and charges (-)	-20 042	-21 249	-22 182	-23 293	-24 625	-26 371	-28 772
Ordinary fees and charges	-15 807	-16 959	-17 910	-19 129	-20 334	-21 356	-23 472
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	2 514	2 690	2 818	2 992	3 185	3 397	3 554
E. SAVING (A-D)	..	..	..	..	..	..	..
F. CAPITAL EXPENDITURE	..	..	..	..	-	-	-
1. Net fixed capital formation	..	..	..	..	-	-	-
Gross fixed capital formation	10 081	10 844	12 096	12 749	18 486	18 733	20 154
Acquisitions of fixed capital	10 320	11 065	12 270	14 384	18 759	19 131	20 447
Disposals of fixed capital (-)	-239	-221	-174	-1 635	-273	-398	-293
Consumption of fixed capital (-)	..	..	..	..	-	-	-
2. Net purchase of land	63	-216	-36	-434	-429	-978	-264
Acquisitions of land	457	418	522	532	578	669	671
Disposals of land (-)	-394	-634	-558	-966	-1 007	-1 647	-935
3. Capital transfers	82	430	155	39	57	69	-55
To business enterprises	82	430	155	39	57	69	-55
G. TOTAL EXPENDITURE (D+F)	96 235	100 117	105 649	109 855	118 727	127 558	137 740
H. NET LENDING/BORROWING (C-G)	418	3 433	-1 248	-710	-2 093	-4 824	-7 328
2. Surplus before financial transactions	418	3 433	-1 248	-710	-2 093	-4 824	-7 328

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.