Official Statistics of Norway D 369 Municipality Accounts 2001-2005 Statistisk sentralbyrå • Statistics Norway Oslo–Kongsvinger Official Statitics of Norway This series consists mainly of primary statistics, statistics from statistical accounting systems and results of special censuses and surveys. The series is intended to serve reference and documentation purposes. The presentation is basically in the form of tables, figures and necessary information about data, collection and processing methods, in addition to concepts and definitions. A short overview of the main results is also included The series also includes the publications Statistical Yearbook of Norway and Svalbard Statistics © Statistics Norway, Febryary 2007 Symbols in tables Symbol By use of material from this publication, Category not applicable . please give Statistics Norway as sorurce. Data not available .. Data not yet available ... ISBN 978-82-537-7145-8 Printed version Not for publication : ISBN 978-82-537-7146-5 Elektronic version Nil - ISSN Less than 0.5 of unit employed 0 Less than 0.05 of unitemployed 0,0 Topic Provisional or preliminary figure * Break in the homogeneity of a vertical 12.01.20 series — Break in the homogeneity of a horizontal series | Print: Statistics Norway Decimal punctuation mark , Official Statistics of Norway Municipality Accounts 2001-2005 Preface The main purpose of these statistics is to present key figures and the economic situation is in the municipalities and county municipalities of Norway. This publication is based on yearly municipal and county municipal accounts from 2001-2005, which are the first five years all municipals are represented in the KOSTRA (Municipality-State-Reporting) publication. All the statistics in this publication have been published earlier I in different connections. Parts of the statistics are published in "Today's Statistics". Articles from "Today's statistics" are also available at our website. Detailed figures can be found in the Stat Bank, KOSTRA: http://statbank.ssb.no/statistikkbanken/default_fr.asp?PLanguage Åse Marit Bø and Therese Bae have prepared this publication. Responsible for this publication is Head of Division Anne-Britt Svinnset, Division for Public Finance Statistics Norway, Oslo/Kongsvinger, 12 December 2006 Øystein Olsen Olav Ljones Statistics Norway 3 Municipality Accounts 2001-2005 Official Statistics of Norway Contents Preface .................................................................................................................................. 3 List of tables ......................................................................................................................... 5 1. Main results and use of tables .................................................................................... 6 1.1. Municipal economy......................................................................................................... 6 1.2. Municipal consolidated accounts.................................................................................... 8 1.3. County municipal economy ............................................................................................ 9 1.4. County municipalities consolidated accounts ............................................................... 11 2. Background and purpose.......................................................................................... 11 2.1. Purpose........................................................................................................................ 11 2.2. Users and applications ................................................................................................. 12 3. Statistics production.................................................................................................. 12 3.1. Population .................................................................................................................... 12 3.2. Data sources ................................................................................................................ 12 3.3. Specifications of reported financial statement .............................................................. 13 3.4. Control and revision ..................................................................................................... 13 4. Concepts, variables and classifications .................................................................. 14 4.1. Definition of the main concepts .................................................................................... 14 4.2. Characteristics of the municipal account ...................................................................... 14 4.3. Classification of municipalities...................................................................................... 15 5. Sources of error and uncertainty.............................................................................. 16 5.1. Measurement and processing errors............................................................................ 16 5.2. Non-response errors .................................................................................................... 16 5.3. Sampling errors............................................................................................................ 17 6. Comparability and coherence ................................................................................... 17 6.1. Comparability over time and space .............................................................................. 17 6.2. Coherence with other statistics..................................................................................... 17 7. Availability .................................................................................................................. 17 7.1. Web adresses .............................................................................................................. 17 7.2. Language ..................................................................................................................... 18 7.3. Publications.................................................................................................................. 18 7.4. Storing and use of basic material ................................................................................. 18 7.5. Other documentation.................................................................................................... 18 Appendix ............................................................................................................................ 19 1. Tables ..........................................................................................................................19 2. Classifications of functions for municipalities................................................................ 21 3. Classifications of functions for county municipalities .................................................... 24 4. Classification by types.................................................................................................. 26 5. Balance statement........................................................................................................ 29 6. Classification of municipalities...................................................................................... 30 4 Statistics Norway Official Statistics of Norway Municipality Accounts 2001-2005 List of tables 1. Main figures for operating and capital accounts and financing. Municipalities. Audited figures for 2001-2005. NOK million and as a percentage of gross operating revenue. .......................................................................................................6 2. Gross operating expenditure by service area as a percentage of gross operating expenditure. Municipalities. Audited figures for 2001-2005......................................8 3. Main figures for operating, capital accounts and financing. Consolidated municipal accounts. Audited figures for 2003-2005. NOK million and as a percentage of gross operating revenue. .....................................................................9 4. Main figures for operating and capital accounts and financing. County municipalities. Audited figures for 2001-2005. NOK million and as a percentage of gross operating revenue. ..................................................................9 5. Gross operating expenditure by service area as a percentage of gross operating expenditure. County municipalities. Audited figures for 2003-2005. ......................10 6. Main figures for operating and capital accounts and financing. Consolidated county municipalities accounts. Audited figures for 2003-2005. NOK million and as a percentage of gross operating revenue......................................................11 7. National key figures. Municipalities. Audited figures for 2002-2005.......................19 8. Net operating surplus as a percentage of gross operating revenue. Categories of municipalities. Audited figures for 2001-2005 ...................................20 9. National key figures. County municipalities. Audited figures for 2004-2005..........20 10. Net operating surplus as a percentage of gross operating revenue. County municipalities. Audited figures for 2001-2005 ..........................................................21 Statistics Norway 5 Municipality Accounts 2001-2005 Official Statistics of Norway 1. Main results and use of tables 1.1. Municipal economy The municipalities are in the four-year period 2001-2004 characterized with