Joint parish councils, accounts

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.

Not relevant

Name: Joint parish councils, accounts
Topic: Public sector

Division for Public Finance

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.

Annual publication.

The publication comprises of operational accounts and balanse sheets from 331 of 349 Joint parish churches.

Reported figures are included in macro-economic reports.

Microdata are stored in Oracle databases

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

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.

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.

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

Lov om tros- og livssamfunn (trossamfunnsloven) §14 , og §19 i Forskrift om økonomiforvaltningen for kirkelige i sokn Den norske kirke og SSB utarbeide offisiell statistikk med hjemmel i lov om offisiell statistikk og Statistisk Sentralbyrå (statistikkloven).

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

The individual joint parish councils and the parochial church councils.

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

Operating and capital accounts as well as balance sheets are collected, mostly through electronic reporting. The deadline for the data collection is March 17. 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.

Not relevant.

Not relevant

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

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

Missing annual reports are estimated for.

Published figures are final and normally not subject to revisions