Budgets and accounts of municipalities and regions
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The budgets and the accounts of municipalities and regions inform for the economic situation in municipalities and regions. The statistics show how the funds of the municipalities and regions have been used, how they are budgeted and a status of the economic situation. The tables goes back to 2007, where the latest municipal reform came into force.
The statistics include the budgets, provisional and final annual accounts as well as the balances of the municipalities and regions.
Data is delivered annually from the financial management systems of the municipalities and regions. Extensive validation is performed on a micro level through error detection rules based on the official accounting system. The provisional accounts are not validated to the same extent as neither the budgets, the final accounts and the balances.
In general, the statistics on budgets and the accounts for municipalities and region are used for three purposes. Firstly, as input data to the national accounts for government expenditure and revenue and other statistics in Statistics Denmark. Secondly, as planning tool by the Government, i.e. in the yearly economic agreements between the central Government and the municipalities and regions. Thirdly, as source in social science and the public and political debate.
Accuracy and reliability
The statistics have great precision as the municipalities and regions report all the information and no calculations of values are made. In addition, revisions of the published figures are only made in certain circumstances. The figures should be interpreted with caution due to varying accounting methods across municipalities as well as over time.
Timeliness and punctuality
The budgets are published in mid-January, the provisional accounts are published in mid-March, the final accounts and the balances are published in the latter half of April. The statistic is usually published without delay in regards to the announced time.
The comparability are affected by the varying accounting methods across municipalities/regions as well as over time. Also, adjustments are made continuously to the accounting systems. Furthermore there is a break en data in 2007.
Accessibility and clarity
These statistics are published in a Danish press release. In the StatBank, these statistics are published under budgets and accounts for municipalities and budgets and accounts for regions. See also the subject pages for budgets and accounts for municipalities and budgets and accounts for regions