Accuracy and reliability

Overall accuracy

The statistical accuracy is generally very high.

Sampling error

The sampling error is zero, as all municipalities and regions are included.

Non-sampling error

March version: The items in the budget are generally given at a more aggregated level than in the accounts. The items in the appropriation accounts are given at the level of the so-called standard account (for example, wages and salaries), while in the state accounts they are given at the level of the so-called financial accounts (wages and salaries are, e.g. sub divided by actual pay, overwork and pensions). To enable classifications of the national accounts in the same way as in an accounts-based version of the statistics, it is essential to have a classification at a lower level, the so-called accounts level. This is carried out by means of various keys of distribution. There are no keys of distribution for new accounts and it is therefore necessary to estimate what the most likely transactions are. In the appropriation accounts the distribution of the general government's value added tax expenses is not known at the level of state institutions and at the level of different kinds of expenses. The general government's value added tax expenses are distributed on the basis of the last known accounts. In the final accounts the value added tax expenses are divided at the level of financial accounts. The local governments' accounts for the latest closed financial year are not available until May; therefore budgets of local governments have to be used. The budgets are available in a more aggregated form than the accounts, and because there is need for a more detailed form to enable classifications of the national accounts, the budgets are changed to a more accounts-like form. The budgets of the municipalities are available at the level of so-called principal kinds (for example, purchases of goods) and the accounts of the municipalities are at the level of so-called kinds (purchases of goods, e.g. food, fuels/propellant, are subdivided), as for the state sector the budgets are divided by transferring the distribution for every principal kind that existed in the latest accounting year in the budgets. If new functions appear (an example of a function is Rescue Readiness), the most likely transactions are estimated.

September version: Misclassification due to insufficient information about the contents of a given account. The collected information is of a provisional nature. Data for the local governments are enumerated on the basis of accounts from previous years and the so-called "local government agreement" is taken in to account. The information about the finance act proposal is available at the level of the so-called standard account (for example, payments). To enable national account classifications in the same way as in an account-based version of the statistics, it is desirable to have a classification at a lower level, the so-called account level. This is done by various distribution keys. There are no distribution keys for new accounts and it is therefore necessary to estimate what the most likely transactions are. The distribution of the general government's value added tax expenses is not n known, and is therefore classified on the basis on the last known account.

General: Subsidy accounts can be classified with some inaccuracy, because it is not always possible to define the recipient of the subsidy. Reserves and budgets adjustments: This extra paragraph covers both earmarked and widely defined reserves. The widely defined reserves are often considerable amounts and are difficult to define. Whenever possible, Statistics Denmark collects supplementary information on these reserves. An estimation of tax revenue charged by general government is used.

The statistical uncertainty is not calculated.

Quality management

Statistics Denmark follows the recommendations on organisation and management of quality given in the Code of Practice for European Statistics (CoP) and the implementation guidelines given in the Quality Assurance Framework of the European Statistical System (QAF). A Working Group on Quality and a central quality assurance function have been established to continuously carry through control of products and processes.

Quality assurance

Statistics Denmark follows the principles in the Code of Practice for European Statistics (CoP) and uses the Quality Assurance Framework of the European Statistical System (QAF) for the implementation of the principles. This involves continuous decentralized and central control of products and processes based on documentation following international standards. The central quality assurance function reports to the Working Group on Quality. Reports include suggestions for improvement that are assessed, decided and subsequently implemented.

Quality assessment

March version: The items in the budget are generally given at a more aggregated level than in the accounts. The items in the appropriation accounts are given at the level of the so-called standard account (for example, wages and salaries), while in the state accounts they are given at the level of the so-called financial accounts (wages and salaries are, e.g. sub divided by actual pay, overwork and pensions).

To enable classifications of the national accounts in the same way as in an accounts-based version of the statistics, it is essential to have a classification at a lower level, the so-called accounts level. This is carried out by means of various keys of distribution. There are no keys of distribution for new accounts and it is therefore necessary to estimate what the most likely transactions are.

The local governments' accounts for the latest closed financial year are not available until May; therefore budgets of local governments have to be used. The budgets are available in a more aggregated form than the accounts, and because there is need for a more detailed form to enable classifications of the national accounts, the budgets are divided to the same level as the accounts by using a distribution key.

The budgets of the municipalities are available at the level of so-called principal kinds (for example, purchases of goods) and the accounts of the municipalities are at the level of so-called kinds (purchases of goods, e.g. food, fuels/propellant, are subdivided), as for the state sector the budgets are divided by transferring the distribution for every principal kind that existed in the latest accounting year in the budgets.

September version: Misclassification due to insufficient information about the contents of a given account. The collected information is of a provisional nature. Data for the local governments are enumerated on the basis of accounts from previous years and the so-called "local government agreement" is taken in to account.

The information about the finance act proposal is available at the level of the so-called standard account (for example, payments). To enable national account classifications in the same way as in an account-based version of the statistics, it is desirable to have a classification at a lower level, the so-called account level. This is done by various distribution keys.

General: Subsidy accounts can be classified with some inaccuracy, because it is not always possible to define the recipient of the subsidy. Reserves and budgets adjustments: This extra paragraph covers both earmarked and widely defined reserves. The widely defined reserves are often considerable amounts and are difficult to define. Whenever possible, Statistics Denmark collects supplementary information on these reserves.

The statistical uncertainty is not calculated.

Data revision - policy

Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.

Data revision practice

Only final figures are published.