Statistical presentation

Data description

The statistic monitors the financial assets and liabilities of municipalities and regions broken down by functions. A function is the equivalent to an account in the accounting plan for municipalities and regions. Only the financial assets and liabilities are published quarterly. The current expenditure etc. is only published annually.

Quarterly data are all preliminary, as the accounts of the municipalities and regions are not completed until the final accounts in April the following year. This means that corrections and account changes in the previous quarters of the year may happen.

Classification system

The accounts are based on the accounting rules in the official budget and accounting system of the municipalities and regions. The budget and accounting system is centrally governed and contains a breakdown of data on a number of variables.

The full accounting system can be found on the website of the Ministry for Social Affairs and the Interior. Statistics Denmark receives data on the same level of detail as what can be found in the official accounting system.

Sector coverage

The statistic covers the quarterly accounts of the 98 Danish municipalities and 5 Danish regions.

Statistical concepts and definitions

Dranst: A term used in the municipal chart of accounts. The word dranst is an acronym consisting of the first two letters of each of the Danish words for operation, construction and status. With dranst, the municipal expenses and income etc. are divided by type in nine functions.

Statistical unit

The statistic is published on a national basis.

Statistical population

Financial assets and liabilities of local government

Reference area

Denmark.

Time coverage

The statistic covers the period 2007Q1 and onwards, i.e. the period after the municipality reform in 2007. Older time series are described under Length of comparable time series.

Base period

Not relevant for this statistics.

Unit of measure

Items in the municipal and regional accounts are in 1,000 DKK excluding VAT and shown in current prices.

Reference period

Quarters.

Frequency of dissemination

Quarterly.

Legal acts and other agreements

Notice regarding the budget and accounting system of the municipalities and regions, revision etc.

Cost and burden

The statistic is based on registers. There is thus no direct response burden. Data is delivered directly from the municipalities and regions' own financial management systems.

Comment

Additional information is available by contacting Statistics Denmark.