About the statistics

Church account statistics

1. Administrative information

1.1. Name

Church accounts statistics

1.2. Subject group

12.01.20 Municipal finances

1.3. Frequency and timeliness

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

1.4. 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.

1.5. Responsible division

Division for Public Finance (280).

1.6. 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 25^th September 2003 from the Ministry of Culture and Church Affairs.

1.7. Legal document (EU)

None

1.8. International reporting

Reported figures are included in macro-economic reports.

2. Background and purpose

2.1. Purpose and history

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

2.2. Users and applications

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

3. Statistics production

3.1. Population

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

3.2 Data sources

The individual joint parish councils and the parochial church councils.

3.3. Sampling

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

3.4. Collection of data

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.

3.5. Control and revision

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

3.6. Estimation

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

3.7. Confidentiality

Not relevant

4. Consepts, variables and classifications

4.1. Definition 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.

4.2. Standard classifications

Not relevant.

5. Sources of error and uncertainty

5.1. Collection and processing errors:

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

5.2  Missing data

Missing reports are calculated for, se point 3.6.

5.3 Sampling errors

None

5.4 Other errors

None

6. Comparability and correlation

6.1. Comparability over time and space

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

6.2. Coherence with other statistics

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

7. Availability

7.1.Internett address

http://www.ssb.no/english/subjects/12/01/20/kirkeregn_en/

7.2. Languages

New Norwegian, English

7.3. Publications

The statistics are published electronically in Today’s Statistics. Tables are also available in the StatBank.

7.4. Storing and use of the basic material

Microdata are stored in Oracle databases