Statistical presentation

Data description

These statistics contain the following 11 indicators where accounting figures are compared with population figures in the individual municipalities:

Municipal operating expenses per capita

The key figure shows the municipality´s total expenditure per capita. Current expenditure is derived from table REGK11 with main account 0-6. Population figures are derived from table FOLK1A Q3.

Expenditures for elderly per elderly

The key figure shows the municipality´s expenditure on offers intended for elderly aged 67-125.

Current expenditure on elderly persons is derived from table REGK31 with the sum of the functions under the main function offers intended for elderly (5.30.xx). Population figures are derived from table FOLK1A Q3 with the sum for persons aged 67-125.

Public school spending per public school pupil

The key figure shows the municipality´s expenditure with regard to the municipality´s primary and lower secondary schools, including education, IT, administration at the individual school, fixtures and fittings, cleaning, premises, expenditure on outdoor areas, etc. The number of pupils is distributed by municipality of residence as expenditure on education, etc. at the primary and lower secondary schools, etc. rests with the municipality of residence, see Consolidated Act on expenditure on education in primary and lower secondary schools.

Current expenditure on primary and lower secondary schools is derived from REGK31 from the function 3.22.01. The number of pupils from table UDDAKT20 is distributed by municipality of residence as of October 1st. The number of pupils in Halsnæs and Langeland for 2013 and 2009, respectively, is adjusted compared to the numbers from table UDDAKT20.

Day care expenses per 0-10 years

The key figure shows expenditure of the municipality on offers of day-car, etc. intended for children and young people aged 0-10. The figure includes offers intended for children and young people above 10 years, especially clubs, but expenditure on 0-10-year olds is assumed to be dominant. Against this background, the figure is considered to be roughly representative.

Operating expenditure on offers of day-care is derived from table REGK31 with the sum of the functions under the main function offers of day-care, etc. for children and young people (5.25.xx). Population figures are derived from table FOLK1A Q3 with the sum for persons aged 0-10.

Health care costs per capita

The key figure shows the municipality´s expenditure on health per capita. There was a sharp increase in expenditure in 2012, due to an adjustment of the co-financing of the municipalities with regard to the public health service. Expenditure on health is derived from table REGK11. Population figures are derived from table FOLK1A Q3.

Cultural spending per capita

The key figure shows the municipality´s expenditure on cultural purposes as defined by statistics on public grants for cultural purposes per capita.

Current expenditure on culture is derived from table REGK31 with the sum of the functions 0.32.31, 0.32.35, 3.32.50, 3.35.60, 3.35.61, 3.35.62, 3.35.63, 3.35.64, 3.38.70, 3.38.72, 3.38.73, 3.38.74, 3.38.75, 3.45.83 (applying from 2016). Population figures are derived from table FOLK1A Q3.

Transport and infrastructure costs per capita

The key figure shows the municipality´s expenditure on transport and infrastructure per capita. Current expenditure on transport and infrastructure is derived from table REGK11 with main account 2. Population figures are derived from table FOLK1A Q3.

Labour market measures expenditure per 16-64 years

The key figure shows the municipality´s total expenditure of resources on labour market policy measures per persons aged 16-64.

Current expenditure on labour market policy measures is derived from table REGK31 with the sum of the functions under the main function labour market policy measures (5.68xx). Population figures are derived from table FOLK1A Q3 with the sum for persons aged 16-64.

Equalization and grants amount per capita

The key figure shows how much the municipality has received as part of the system for compensatory and subsidy amounts per capita. The figures exclude government subsidies and consequently do not add up to zero.

The compensatory and subsidy amounts are derived from the table REGK31 with the sum of the functions 7.62.80, 7.62.81, 7.62.82 and 7.62.86, DRANST financing. Population figures are derived from table FOLK1A Q3.

Long term debt per capita

The key figure shows the municipality´s stock of long-term liabilities per capita. The variable with net and gross expenditure is not related to this key figure.

Long-term liabilities are derived from table REGK4 with the sum of the functions under the main function long-term liabilities (9.55.xx) - except the function 9.55.73. Population figures are derived from table FOLK1A Q3.

Capital expenditures per capita

The key figure shows the municipality's expenditure to investments in construction exclusive utilities and senior housing. It can be expenditure to construction of a day care center, expansion of a school, construction of a new road, etc. Capital expenditure varies significantly from one year to the other, and the short-term development of the key figures are thus to be interpreted cautiously.

Capital expenditure is derived from table REGK11 with the sum of all the main functions excluding main account 1 Supply plants etc. and excluding function 5.32.30 and 0.25.19 from table REGK31. Population figures are derived from table FOLK1A Q3.

Service expenditures per capita The key figure shows the municipality's expenditures for the daily operation of the municipality's service production, as well as for the environment, roads, public transport and administration per capita.

Classification system

The municipality accounts are based on the accounting rules applied in the Budgeting and accounting system for municipalities, which provide a description of what is registered under the different functions, etc.

Sector coverage

The public sector.

Statistical concepts and definitions

Net expenditures: The municipality´s real expenditure, i.e. expenditure with deduction of revenue from, e.g. government reimbursements, payments from other municipalities and user charges. In this context, attention is focused on the municipality´s own financing.

Gross expenditures: The municipality´s consumption of resources, e.g. total expenditure where allowance is not made for whether expenditure is covered by revenue from, e.g. other municipalities (e.g. childcare and nursery places) or government reimbursements. In this context, attention is focused on the consumption of resources.

Current prices: The existing price level for the year in question.

Constant prices: Convert the figures for the different years into the prices in one single year (base year), and consequently make adjustments for inflation. The key figures use the most recent year as base year. For further information, see the section on base period.

DRANST: An artificially created concept consisting of the first two letters of each word operation, plant and status (in Danish).

Statistical unit

The key figures cover all 98 municipalities. Furthermore, the municipalities are grouped by region. The regions cover municipalities in the respective regions.

Statistical population

The population is the 98 Danish Municipalities.

Reference area

Denmark.

Time coverage

These statistics cover the time period from 2008 and onwards.

Base period

The key figures are compiled in both current and constant prices, the latter compiled on the basis of the most recent financial year as base year. The constant prices are calculated in late April on the basis of figures for price and pay adjustments derived from the [www.noegletal.dk](Ministry for the Interior and Housing).

Unit of measure

The unit of measure is indicated in the key figures.

Reference period

01-01-2023 - 31-12-2023

Frequency of dissemination

The key figures are compiled annually.

Legal acts and other agreements

For legal acts reference is made to the documentations of statistics for Municipality and Region Accounts, Population and Register of Pupils.

Cost and burden

The statistic is based on other statistics, and does thus not affect the burden of reporting.

Comment

For further information reference is made toMunicipality and region accounts, population figures and full-time education figures. Other information can be obtained by contacting Statistics Denmark.