286486
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286486
statistikk
2017-06-23T08:00:00.000Z
Public sector;Culture and recreation
en
kirkeregn, Joint parish councils, accounts, clerical finance, operational accounts, expenditure, investments, government transfer, municipal subsidiesReligion and life stance , Local government finances , Culture and recreation, Public sector
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Joint parish councils, accounts

Updated

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Key figures

2.77

NOK billion in transfers from municipalities in 2016

Main figures for joint parish councils
NOK millionChange i percentage from the previous year
2014201520162015 - 2016
Transfers from municipalities2 6882 7832 769-0.5
Transfers from central government353405394-2.7
Payroll expenses and sosial security funds2 5802 6482 6680.8
Purchase of goods and services1 1101 1621 133-2.5
Investment in capital assets76556872026.8
Use of loan343397079.5
Transferred from operational accounts273842.

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Table 1 
Joint Parish Councils, operational accounts (NOK million)

Joint Parish Councils, operational accounts (NOK million)12
NOK millionChange i percentage from previous year
20132014201520162013 - 20152015 - 2016
1We have estimated figures for the Joint Parish Councils that have not submitted their annual reports
2Figures for the municipalities that have taken over the mangement of their cemetries are not included in this tabel. The figures for the following municipalities can be found from the municipality accounts (KOSTRA) ; Bø i Vesterålen, Froland, Gjesdal, Modum, Vennesla, Nessodden, Sola, Sandefjord, Skedsmo, Sandnes, Bæreum og Oslo.
Total operating income4 4434 2744 4974 4031.2-2.1
Revenue from sales and hiring37543945441021.1-9.7
Sales of tangible fixed assets0000..
Refunds / transfers / VAT975579636611-34.8-3.9
Transferred internal revenues1211251221250.82.5
Transfers from central government28335340539443.1-2.7
Transfers from municipalities2 5892 6882 7832 7697.5-0.5
Transfers from joint parish councils/parish councils128141316.7-7.1
Transfers from others and donations88838283-6.81.2
Total operating expenses4 1804 1444 3074 2743.0-0.8
Payroll expenses and sosial security funds2 5222 5802 6482 6685.00.8
Purchase of goods and services1 0541 1101 1621 13310.2-2.5
Transfers to others406238291267-28.3-8.2
Transferred internal expenditures1201231211240.82.5
Grants and donations to others789485829.0-3.5
Gross operating result excl. depreciation263130191129-27.4-32.5
Result of financial transactions-30-35-39-3630.0-7.7
Interest income, dividend and other distributed income374539375.4-5.1
Instalments received on loans/ sold shares2101623.43.8
Interest expense2635312819.2-9.7
Paid instalments4155616748.89.8
Lending/ purchase of shares11110.00.0
Net operating result2349515294-35.0-38.2
Depreciation21825426727622.53.4
Offsetting entry,depreciation-217-254-267-27623.03.4
Total application of reserves14017115520410.731.6
Application of accumated surplus60827512225.062.7
Application of general reserves3448474738.20.0
Application of restricted funds47423337-29.812.1
Application of liquidity reserves0000..
Total allocations of funds301207194236-35.521.6
Coverage of accumulated deficits1435262185.7-19.2
Allocated to general reserves60958313038.356.6
Allocated to restricted investment funds68506355-7.4-12.7
Allocated to liquidity reserve0000..
Transferred to capital accounts158272230-86.136.4
Result74591136152.7-46.0

Table 2 
Joint Parish Council, capital accounts (NOK million)

Joint Parish Council, capital accounts (NOK million)12
NOK millionChange i percentage from previous year
20132014201520162013 - 20152015 - 2016
1We have estimated figures for the Joint Parish Councils that have not submitted their annual reports
2Figures for the municipalities that have taken over the mangement of their cemetries are not included in this tabel. The figures for the following municipalities can be found from the municipality accounts (KOSTRA) ; Bø i Vesterålen, Froland, Gjesdal, Modum, Vennesla, Nessodden, Sola, Sandefjord, Skedsmo, Sandnes, Bæreum og Oslo.
Financial requirements1 3741 5541 2681 571-7.723.9
Investment in capital assets843765568720-32.626.8
Reimbursements, VAT not subject to compensastion etc20626924728819.916.6
Interest paid0100..
Instalments paid15719393..
Lending10824822419..
Coverage of accumulated deficit82663224..
Allocated to investerings funds13314717612732.3-27.8
Total external finances9981 3271 0701 400..
Use of loan3003433970..
Sale of equipment, machinery and property25120711..
Reimbursements received96294302291..
Grants for investments599609503647-16.028.6
Instalments received from lending02918381.2 016.7
Total financing1 3351 5161 2681 573-5.024.1
Transferred from operational accounts161273842-76.410.5
Application of investment funds157143144113-8.3-21.5
Application of accumulated surplus18201719-5.611.8
Unallocated surplus/Uncovered39370-2..

Table 3 
Operating and investment expenses by purpose

Operating and investment expenses by purpose12
NOK MillionPer cent change
20132014201520162013 - 20152015 - 2016
1Figures er estimated for the Joint Parish councils that have not submitted their annual reports
2Figures for the municipalities that have taken over the mangement of their cemetries are not included in this tabel. The figures for the following municipalities can be found from the municipality accounts (KOSTRA) ; Bø i Vesterålen, Froland, Gjesdal, Modum, Vennesla, Nessodden, Sola, Sandefjord, Skedsmo, Sandnes, Bæreum og Oslo
3Comprises of joint parish councils that owns kindergartens; Trogstad, Askim, Asker, Rælingen, Gjerdrum, Tonsberg, Nøtterøy, Grimstad, Namsos, Time og Vefsn.
Total operating expenses
Administration1 0571 1251 1481 1798.62.7
Churches1 4711 4371 4681 478-0.20.7
Cemeteries6836817207715.47.1
Other activities802752798779-0.5-2.4
Kindergartens3166149171663.0-61.4
Total4 1784 1454 3064 2743.1-0.7
 
Total investment expenses
Administration2014282040.0-28.6
Churches590648513632-13.123.2
Cemeteries285331261335-8.428.4
Other activities153191219-92.258.3
Kindergartens3121120.0100.0
Total1 0501 0348161 008-22.323.5

Table 4 
Balance sheet

Balance sheet1
NOK millionPer cent changePer cent change
20132014201520162013 - 20152015 - 2016
1We have estimated figures for the Joint Parish Council that have not submitted their annual reports
TOTAL ASSETS11 12312 46213 41213 81220.63.0
Tangible fixed assets9 33210 52011 33111 63321.42.7
Current assets1 7911 9422 0812 17916.24.7
 
TOTAL EQUITY AND LIABILITIES11 08012 46213 41213 81221.03.0
Equity9 18210 29511 31612 08423.26.8
Long term liabilities1 0471 2731 21284015.8-30.7
Current liabilities8518948848873.90.3

About the statistics

The joint parish council accounts comprising of parochial church councils show summarized financial results of all Norwegian churches.

Definitions

Definitions of the main concepts and variables

Most of the concepts and characteristics used in the tables are defined according to the statutory regulations for church accounts. Type and function classify expenditures and revenues. Financial instruments classify the balance sheets.

Standard classifications

Not relevant.

Administrative information

Name and topic

Name: Joint parish councils, accounts
Topic: Public sector

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Responsible division

Division for Public Finance

Regional level

The data is collected for all the joint parish councils and all the parochial church councils in each municipality. The parochial church councils included from 2004.

Frequency and timeliness

Annual publication, seven months after the end of the accounting year.

International reporting

Reported figures are included in macro-economic reports.

Microdata

Microdata are stored in Oracle databases

Background

Background and purpose

The statistics were established from 1997. From 2004 new accounting regulations were adopted for the joint parish councils and the parochial church councils.

Users and applications

The main users are the Ministry of Culture, The Church of Norway and The Church of Norway’s Research Foundation. Total figures are included in the national accounts.

Equal treatment of users

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 08 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway´s key principles for ensuring that all users are treated equally.

Coherence with other statistics

The data is included in the national accounts, and also in international reporting.

Legal authority

The Church of Norway Act of 7th June 1996, and The regulations on budgeting, accounting and auditing for joint parish councils in the municipalities of 25th September 2003 from the Ministry of Culture and Church Affairs.

EEA reference

Not relevant

Production

Population

The data collection covers all joint parish councils in the municipalities, and from 2004 also all parochial church councils.

Data sources and sampling

The individual joint parish councils and the parochial church councils.

The data collection includes all joint parish councils and parochial church councils.

Collection of data, editing and estimations

Operating and capital accounts as well as balance sheets are collected, mostly through electronic reporting. The deadline for the data collection is March 15. Some data are sometimes sent after the deadline.

Electronic controls are done before submitting and when Statistics Norway receives the reports. Further control is done later on.

Accounts from some of the joint parish councils could still be missing before the publication. Data for the missing councils is therefore calculated based upon the population.

Seasonal adjustment

Not relevant

Confidentiality

Not relevant

Comparability over time and space

The new accounting regulations adopted in 2004 complicates comparisons with former years.

Accuracy and reliability

Sources of error and uncertainty

Errors can occur in the file extracts, and when the form is filled out manually.

Missing annual reports are estimated for.

Revision

Not relevant

Contact