Statistical presentation

Data description

The budgets, the accounts and the balances of the municipalities and regions are recorded according to a account plan, which is defined in the Budget and accounting systems for municipalities and regions (Danish). The statistics provide a breakdown by purpose (account) and by type of transaction (dranst). Furthermore, the expenditure and income is divided related to kind and ownership of provided service and the statistics include aggregates for both net and gross spending.

However, comparing different years can be difficult due to changes in the authorised chart of accounts provided by the central government, while comparing across municipalities is difficult, as municipalities may have different accounting practices within the framework of the authorised chart of accounts. (See more in section 5.1)

Budgets and accounts cannot be compared as the economy changes and the municipalities’ portfolio of tasks and financing can change over time.

Classification system

The budgets and the accounts are based on the accounting rules in Budget and accounting systems of the municipalities and regions, which contains the authorized account plan and the accounting rules. The structure of the account plan and the general accounting rules are set out in Chapter 2, the authorized account plan in Chapter 3 and the special accounting rules in Chapter 4.

In the variable "Kind", "Total" is defined as kind 1-4 and 6-9. Gross Expenditure is kind 1-6 and kin 9. Income is kind 7-8.

Statistics Denmark receives and publishes data according to the level of detail specified in the authorized Budget and accounting systems for municipalities and regions.

The accounting rules for respectively budget and annual accounts are not identical. In the municipal budgets, the minimum requirement for the degree of specification in main account 7 and 8 is set at the main function level with the exception of function 8.51.52. Statistics Denmark has nevertheless chosen to show data at the functional level of the main functions 7.62, 7.65 and 7.68, as there is solid data for this in the reports from the municipalities. Function 8.51.52 is the only function on main function 8.51, so statistics of main function 8.51.00 are identical to reports of function 8.51.52. There may be other variations between budgets and annual accounts, for example at the grouping level.

Sector coverage

The statistics cover the 98 Danish municipalities and five Danish regions.

Statistical concepts and definitions

Kind in the authorized account plan: Specification of the resource consumption on real economic area, i.e. pay, goods, services, etc. in the authorized account plan

Budget and accounting system for municipalities: The Ministry of the Interior and Health's rules for registering municipal finances. The rules are laid down by the Minister of the Interior and Health on the basis of sections 46 and 57 of the Municipal Administration Act. The budget and accounting system comprises two main parts. Firstly, an authorized accounting plan with associated accounting rules, and secondly, a set of formal and procedural requirements regarding budgeting, granting, financial reporting, etc. When reporting budgets and accounts to the Ministry of the Interior and Housing or Statistics Denmark, no other texts may be used for existing functions.

The municipal chart of accounts : An account number system, where a total account number consists of 16 digits and two headings (texts). These headings are thus components of the chart of accounts.

Dranst: An artificial concept, consisting of the first two letters of each of the words; drift (operating expenses and income), anlæg (construction costs) and status, that is if the expense/income is related to the ongoing activity (drift), construction (anlæg) or whether it is the assets or liabilities (status).

Function in the authorized account plan: An account in the authorized account plan, divided according to purpose. Function is a division of main functions which is a division of main account.

Grouping in the authorized account plan: Subdivision of functions into individual activities or areas in the authorized account plan.

Main account in the authorized account plan: Main account in the authorized account plan according to purpose. Main account is divided in main functions which is a divided in function.

Net operating expenses for municipalities and regions: Gross expenses minus income from operation and reimbursement from central government

Statistical unit

Municipalities and Regions.

Statistical population

Budgets and accounts for Danish municipalities and regions.

Reference area

Denmark.

Time coverage

The statistic covers the period from 2007 and onwards, i.e. the period after the latest municipality reform. Older time series are available in the StatBank under archive (se below the list of tables).

Base period

Not relevant to these statistics.

Unit of measure

The tables are in current prices (DKK 1,000) and per capita, current prices (DKK).

Reference period

Budgets: 01-01-2025 - 31-12-2025

Accounts and balances: 01-01-2024 - 31-12-2024

Frequency of dissemination

Annual.

Legal acts and other agreements

The statistics are compiled in accordance with Bekendtgørelse om kommunernes budget- og regnskabsvæsen, revision m.v. and Bekendtgørelse om regionernes budget- og regnskabsvæsen, revision m.v.. Further information is available in Budget and accounting systems of the municipalities and regions.

Cost and burden

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

Comment

Additional information is available on the statistics subject page or by contacting Statistics Denmark.