Accuracy and reliability

Overall accuracy

The quarterly accounts are a standard data delivery of the municipalities' and regions' accounts. The reports cover the quarterly accounts of all 98 municipalities and 5 regions.

There is a large variation between the quarterly accounts of the individual municipalities, partially because the placement of the individual account items can be interpreted in different ways. Adding to this is a number of unspecified account items (joint purpose). As the quarterly accounts are not yet final, but only an image of the accounts at the time of the data delivery, there can also be differences in how much the individual municipality and region has entered.

Some account items are estimated to be more 'safe' than others. This can be due to the fact that they reflect reimbursements from central government and therefore possibly the subject of ministerial interest. Some parts of the accounts are thus more 'safe' on a detailed level than others.

Data for the quarterly accounts are preliminary, as the accounts of the municipalities and regions aren't final until the annual accounts in May the following year. This means that corrections and changes in the prior quarters of the year may take place, and that a part of the expenditure won't be posted until the supplementary period after the data delivery.

Sampling error

Not relevant for these statistics.

Non-sampling error

The statistic covers the entire target population. All municipalities and regions must report their accounts, and missing accounts are not permitted. As the accounts are delivered directly from the municipalities and regions' own financial management systems and compared with data from prior quarters as well as the budget, it is assumed that no major measurement errors exist. If there are blank or invalid variables or dataset the municipality or region is contacted so new data may be sent.

Data for the quarterly accounts are preliminary, as the accounts of the municipalities and regions aren't final until the annual accounts in May the following year. This means that corrections and changes in the prior quarters of the year may take place, and that a part of the expenditure won't be posted until the supplementary period after the data delivery.

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

The quarterly accounts are a standard data delivery of the municipalities' and regions' accounts. The reports cover the quarterly accounts of all 98 municipalities and 5 regions.

There is a large variation between the quarterly accounts of the individual municipalities, partially because the placement of the individual account items can be interpreted in different ways. Adding to this is a number of unspecified account items (joint purpose). As the quarterly accounts are not yet final, but only an image of the accounts at the time of the data delivery, there can also be differences in how much the individual municipality and region has entered.

Some account items are estimated to be more 'safe' than others. This can be due to the fact that they reflect reimbursements from central government and therefore possibly the subject of ministerial interest. Some parts of the accounts are thus more 'safe' on a detailed level than others.

Data for the quarterly accounts are preliminary, as the accounts of the municipalities and regions aren't final until the annual accounts in May the following year. This means that corrections and changes in the prior quarters of the year may take place, and that a part of the expenditure won't be posted until the supplementary period after the data delivery.

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

With the exception of the 1st quarter figures which are revised when 2nd quarter figures are published, as a result of new figures concerning the end of a new fiscal year, Statistics Denmark produces only one version of the statistic. The reason why the word "preliminary" can be seen when the statistic is published is due to fact that the quarterly statistics are in their nature preliminary. The figures are not considered final, until the financial assets and liabilities are settled by the end of the fiscal year.

The difference between the 4th quarter and the final financial assets and liabilities can be explained through value adjustments and financial transactions in the supplementary period.