Comparability

Comparability - geographical

The statistics are not governed by any EU regulation and are not compiled in accordance with any other international standards or guidelines. The social services covered by the statistics are defined by Danish legislation and are therefore not directly comparable internationally.

Comparability over time

The statistics were first published in 2026, based on accounting data for the 2025 reference year. Consequently, no time series is yet available for assessing comparability over time.

Coherence - cross domain

These statistics are related to the statistics Services to adults with disability and marginalised adults, Crisis Shelters and Shelters and Care Homes. Although these statistics cover the same policy area as the Municipal Expenditure on Social Services statistics, they are based on different data sources and serve different purposes. 'Services to adults with disability and marginalised adults', 'Crisis Shelters' and 'Shelters and Care Homes' are based on activity data, whereas the Municipal Expenditure on Social Services statistics are based on financial data.

The scope of the statistics also differs. For example, the Shelters and Care Homes statistics include only facilities providing overnight accommodation, whereas the Municipal Expenditure on Social Services statistics also include expenditure relating to services such as night cafés.

Furthermore, the reporting unit differs between the statistics. In the Services to adults with disability and marginalised adults statistics, data are reported by the municipality responsible for administering the case. Data for the Crisis Shelters and Shelters and Care Homes statistics are reported by the individual service provider, whereas data for the Municipal Expenditure on Social Services statistics are reported by the paying municipality. Differences in scope and reporting arrangements may therefore result in differences between the statistics, including the number of recorded services and the reported levels for individual municipalities.

The statistics are also related to the Budgets and accounts of municipalities and regions statistics, as both describe municipal expenditure on social services. However, differences may occur because of variations in data sources, statistical scope and compilation methods. The Municipal Expenditure on Social Services statistics include only operating expenditure. State reimbursement, VAT and objectively financed expenditure are not included.

The data for Municipal Expenditure on Social Services statistics are collected after municipalities have closed their annual accounts and after publication of the Budgets and accounts of municipalities and regions statistics. Consequently, any corrections made by municipalities during the reporting process for these statistics, including corrections of accounting classifications at the individual and service level, are not reflected in the municipal accounts or in the Budgets and accounts of municipalities and regions statistics. This may contribute to differences between the statistics.

Where expenditure is not based on actual costs, municipalities may invoice other municipalities using standard tariffs applicable to the relevant social service during the reference year. By contrast, the municipal accounts reflect the actual expenditure recorded in the accounting system. Municipal tariffs include, for example, administrative overheads, maternity leave funds, civil service pension costs and similar indirect costs. In addition, municipal tariffs and budgets may include deficits or surpluses carried forward from previous years. As a result, expenditure incurred in one accounting year may not be reflected in tariffs and invoicing until the following year. Such timing differences are therefore expected to create differences between these statistics and the municipal accounts. Furthermore, expenditure in the Municipal Expenditure on Social Services statistics is reported as gross expenditure before deduction of VAT refunds, whereas municipal accounts include VAT reimbursements. The statistics cover expenditure incurred by the municipal authority, while the municipal accounts also include expenditure incurred by service providers. For municipal providers selling places to other municipalities, the municipal accounts include the total operating expenditure of the provider, whereas these statistics include expenditure only for individuals for whom the municipality is the paying municipality.

Taken together, these differences in data sources, statistical scope and compilation methods mean that the expenditure reported in the Municipal Expenditure on Social Services statistics is not necessarily directly comparable with the corresponding expenditure reported in the Budgets and accounts of municipalities and regions statistics.

Differences in the coverage of expenditure and recipients

The municipalities describe differences between the overall municipal accounts and SIU’s individually attributable expenditure, where some expenditure is either not included in the SIU data or in the accounting data. This includes expenditure relating to municipal services, shared expenditure, objective financing and residents of other municipalities. Differences in the scope of services and revenue are also included. Municipalities reporting that there may be municipal services for which expenditure cannot be individually attributed will be given particular attention in the next data collection.

Municipalities (59): Albertslund, Allerød, Ballerup, Billund, Bornholm, Brøndby, Brønderslev, Fanø, Faxe, Fredensborg, Fredericia, Frederiksberg, Frederikshavn, Furesø, Faaborg-Midtfyn, Gladsaxe, Gribskov, Guldborgsund, Halsnæs, Hedensted, Herlev, Herning, Hillerød, Hjørring, Holbæk, Holstebro, Hvidovre, Høje-Taastrup, Hørsholm, Ikast-Brande, Kalundborg, Kerteminde, Kolding, København, Køge, Lemvig, Lyngby-Taarbæk, Mariagerfjord, Nyborg, Næstved, Odder, Randers, Rebild, Ringkøbing-Skjern, Ringsted, Roskilde, Rødovre, Silkeborg, Skanderborg, Solrød, Sorø, Stevns, Struer, Svendborg, Thisted, Tønder, Tårnby, Vallensbæk og Viborg.

Differences between rates and actual accounting expenditure

The municipalities describe expenditure calculated on the basis of rates or calculated individual expenditure as an explanation for the differences between the SIU data and the accounting data. The explanations include overheads, depreciation, occupancy and surpluses or deficits included in the rate, which in the accounts fall outside the functions or groupings included in the SIU.

Municipalities (30): Billund, Egedal, Favrskov, Frederiksberg, Frederikssund, Faaborg-Midtfyn, Gentofte, Gladsaxe, Glostrup, Greve, Hedensted, Herning, Kalundborg, Kolding, København, Mariagerfjord, Morsø, Norddjurs, Odder, Odense, Odsherred, Ringkøbing-Skjern, Skive, Stevns, Sønderborg, Thisted, Vallensbæk, Vejle, Viborg og Aabenraa.

Accounting and internal settlements

The municipalities describe incorrect posting, differences in where expenditure and revenue are recorded, and internal settlements. Several municipalities have corrected functions or groupings in SIU without making corresponding changes in the accounts. Pure posting errors relating to user payments are included here.

Examples:

SEL107 and SEL108: One example may concern the accounting practice for SEL107 and SEL108. For some municipalities with differences between the SIU data and the accounting data for SEL107 and/or SEL108, the difference is significantly reduced when expenditure for SEL107 and SEL108 is aggregated. This may reflect accounting practice whereby expenditure is not always recorded under the account code corresponding to the service received by the resident (see Section 5.3 Other sources of uncertainty – Accounting practice, cf. the chart of accounts, in the statistical documentation).

SEL85 in residential care-like services: One explanation for the difference between the accounting data and the SIU data for SEL85 in residential care-like services, which has not been verified through dialogue with the municipalities and is not described in the statistical documentation, may be the accounting practice for SEL85, which is divided into residential care-like services and the person’s own home. One hypothesis is that municipalities do not consistently record expenditure under the relevant account code, meaning, for example, that expenditure relating to a person in a residential care-like service may be recorded under the account code for SEL85 in the person’s own home and/or vice versa. It should be noted that SEL85 in the person’s own home is not mandatory to report to SIU.

Municipalities (54): Allerød, Assens, Billund, Brønderslev, Dragør, Egedal, Favrskov, Faxe, Fredensborg, Fredericia, Frederiksberg, Faaborg-Midtfyn, Gentofte, Gladsaxe, Greve, Guldborgsund, Haderslev, Halsnæs, Helsingør, Hillerød, Hjørring, Holstebro, Ishøj, Kalundborg, Kerteminde, København, Køge, Langeland, Læsø, Middelfart, Nordfyns, Odder, Odsherred, Ringkøbing-Skjern, Roskilde, Samsø, Silkeborg, Skanderborg, Skive, Solrød, Struer, Syddjurs, Sønderborg, Thisted, Tønder, Tårnby, Vallensbæk, Vejen, Vesthimmerlands, Vordingborg, Ærø, Aabenraa, Aalborg og Aarhus.

Accruals and adjustments between years

The municipalities describe payments, repayments and adjustments relating to years other than 2025. This also includes timing differences between the recording of transactions and the period in which the service was provided, as well as surpluses or deficits that are only incorporated into the rates in subsequent years.

Municipalities (21): Brønderslev, Egedal, Faxe, Fredensborg, Frederiksberg, Faaborg-Midtfyn, Glostrup, Horsens, Hørsholm, København, Køge, Lolland, Ringsted, Rødovre, Silkeborg, Sorø, Thisted, Tønder, Vesthimmerlands, Viborg og Aarhus.

Challenges relating to user payments and incomplete reporting

The municipalities describe missing CPR numbers or service periods, errors in data extracts, omitted recipients or services, and insufficiently detailed information. This also includes user payments deducted from expenditure, as well as specific deficiencies in the reporting that were subsequently corrected.

Municipalities (25): Albertslund, Billund, Brøndby, Fanø, Favrskov, Faxe, Furesø, Faaborg-Midtfyn, Glostrup, Gribskov, Guldborgsund, Haderslev, Hedensted, Holstebro, Ishøj, Kalundborg, Køge, Lyngby-Taarbæk, Nordfyns, Roskilde, Rødovre, Slagelse, Struer, Vesthimmerlands og Viborg.

Municipalities for which no comments were required

Municipalities (5): Esbjerg, Jammerbugt, Lejre, Rudersdal og Varde.

Coherence - internal

The statistics are based on data reported by municipalities using extracts from municipal accounting systems at the individual level. The reported data undergo a series of validation and consistency checks. Any inconsistencies identified are clarified with the municipalities and corrected in the underlying data. Although the reported data may originate from different municipal systems and data sources, all reporting follows the same reporting specifications and validation rules. This helps ensure a consistent and harmonized reporting process across municipalities and data providers.