Statistical presentation
Contact info
Government Finances, Economic StatisticsRalf Frimand
+45 29 39 42 73
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The statistic monitors the financial assets and liabilities of municipalities and regions broken down by functions. A function is the equivalent to an account in the accounting plan for municipalities and regions. Only the financial assets and liabilities are published quarterly. The current expenditure etc. is only published annually. Quarterly data are all preliminary, as the accounts of the municipalities and regions are not completed until the final accounts in May the following year. This means that corrections and account changes in the previous quarters of the year may happen.
Data description
The statistic monitors the financial assets and liabilities of municipalities and regions broken down by functions. A function is the equivalent to an account in the accounting plan for municipalities and regions. Only the financial assets and liabilities are published quarterly. The current expenditure etc. is only published annually.
Quarterly data are all preliminary, as the accounts of the municipalities and regions are not completed until the final accounts in April the following year. This means that corrections and account changes in the previous quarters of the year may happen.
Classification system
The accounts are based on the accounting rules in the official budget and accounting system of the municipalities and regions. The budget and accounting system is centrally governed and contains a breakdown of data on a number of variables.
The full accounting system can be found on the website of the Ministry for Social Affairs and the Interior. Statistics Denmark receives data on the same level of detail as what can be found in the official accounting system.
Sector coverage
The statistic covers the quarterly accounts of the 98 Danish municipalities and 5 Danish regions.
Statistical concepts and definitions
Dranst: A term used in the municipal chart of accounts. The word dranst is an acronym consisting of the first two letters of each of the Danish words for operation, construction and status. With dranst, the municipal expenses and income etc. are divided by type in nine functions.
Statistical unit
The statistic is published on a national basis.
Statistical population
Financial assets and liabilities of local government
Reference area
Denmark.
Time coverage
The statistic covers the period 2007Q1 and onwards, i.e. the period after the municipality reform in 2007. Older time series are described under Length of comparable time series.
Base period
Not relevant for this statistics.
Unit of measure
Items in the municipal and regional accounts are in 1,000 DKK excluding VAT and shown in current prices.
Reference period
Quarters.
Frequency of dissemination
Quarterly.
Legal acts and other agreements
Notice regarding the budget and accounting system of the municipalities and regions, revision etc.
Cost and burden
The statistic is based on registers. There is thus no direct response burden. Data is delivered directly from the municipalities and regions' own financial management systems.
Comment
Additional information is available by contacting Statistics Denmark.