Statistikkbanken
Instructions for using Statbank
View primary data for this statistic
Statbank main menu

Municipal accounts

To the Top
The 3 steps are Choose table, Choose variable and Show result. You are currently at Choose variables

12367: Detailed accounting figures in the operational accounts , by accounting scope , function and type (M) 2015 - 2023

Anne Brit Thorud, Statistics Norway
+47 409 02 659
2024-06-17 08:00
Sum (NOK 1000):
NOK 1000
Sum (NOK 1000):
31.12
Statistics Norway
External PROD
Now you have come to the page, Choose variable. This page give you the oportunity to select which variables and values you want to display in your result of the table. A variable is a property of a statistical unit. The page is divided into several boxes, one for each variable, where you can select values by click to highlight one or more values. It always starts with the statistics variable which is the main value counted in the table.
Navigating with keyboard and screenreader. Select multiple object in row: SHIFT+arrow down/up. To select a single value in the listbox: Windows:Hold Ctrl + arrow down. Then release Ctrl and press space. Repeat. Mac:CMD+arrow down/up. Then release CMD and press spacebar. Repeat. (Works only in Chrome, not in Safari). To exit listbox with values selected, press TAB-key.
Mandatory

Selected 1 of total 1

Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.2015 , 2016 , 2017 ,

Selected 1 of total 9

Mandatory
Mandatory

Selected 0 of total 2

Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.100 Political management , 110 Regulation and control , 120 Administration ,

Selected 0 of total 95

Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.Adjusted gross operating expenditure , Gross operating expenditure , Net operating expenditure ,

Selected 0 of total 35

Number of selected data cells are:
(maximum number allowed is 300 000)
Number of selected cells exceeds the maximum allowed 300 000

Obs:

There is a break in the timeseries for the KOSTRA-group-municipalities between 2019 and 2020, due to altered grouping concerning the three different dimensions population, restricted costs and unrestricted disposable income per capita. For further information of the groups, see code-lists for KOSTRA - groups in 2019 and 2020.
The table shows a summary of the income revenues sources in the capital accounts.

The figures are presented as a percentage of the gross investment expenditures in values of NOK 1000.

Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The figures are derived from reported accounting forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS) where the municipality is a participant.

The operational accounts for the municipal inter-authority companies (IKS) are calculated according to the shares owned by the participating county authorities. This information is collected from the company register at Brønnøysund.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied. The table shows detailed accounting figures for revenues and expenditures in the municipalities.

Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The data is classified according to individual functions and as a group of functions for each service areas/sectors.

The data is published for both the municipality and municipality excl. municipality own units with separate accounts within own municipal , municipal collaborations and inter- municipal authority companies. The data are derived from their reported accounting forms.

It is important to note that the total percentage of operational expenditures for the services areas does not amount to 100 % in this table. This is as a result of some functions being included i various service areas and others excluded, and due to different artscope in numerators and denominators in some of the accounting concepts.

Calculation of the percentages used in the numerators for functions and types (classifications) Property management functions 121, 130, 221, 222, 261, 381 and 386 are included in administration, municipalities functions (FGF1b), in kindergarten functions (FGK7), in primary schools functions (FGK8) and in culture area functions (FGK2). Finance functions (800..899) are not included in any of the service areas.

Classification types 710 and 729 is substracted from the adjusted gross operating expenditures and gross operating expenditures.

Calculation of the percentages used in the denominator for functions and types (classifications) All functions are included. Classification types 710 and 729 is added in the gross operating expenditures. In adjusted gross operating expenditures types 710 is added whereas type 729 is deducted.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied.

region

See list over changes in regional classifications (in Norwegian).

Tables that use the new regional division also for the years before 2024.