Public sector;Culture and recreation
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

Joint parish councils, accounts


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Key figures


NOK billion in transfers from municipalities in 2017

National figures for joint parish councils12
NOK millionChange i percentage from the previous year
2015201620172016 - 2017
11Figures are estimated for the Joint Parish Councils that have not submitted their annual reports.
22. Figures for the municipalities that are responsible for managing their own cemeteries are not included in this table. The figures for the following municipalities can be found in the municipality accounts (KOSTRA) ; Bø i Vesterålen, Froland, Gjesdal, Modum, Vennesla, Nesodden, Sola, Sandefjord, Skedsmo, Sandnes, Bæreum and Oslo.
Grants from municipality2 7752 7692 8753.8
Grants from the state/state institutions4043944011.8
Payroll expenses and sosial security funds2 6402 6682 7262.2
Purchase of goods and services1 1581 1331 2005.9
Investment in capital assets56671884217.2
Use of loans397012375.1
Transferred from operational accounts384125-40.2

About the statistics

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


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.

The publication comprises of operational accounts from 401 of 416 Joint parish churches operational accounts and 401 Balance sheets.


International reporting

Reported figures are included in macro-economic reports.


Microdata are stored in Oracle databases


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



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 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.

Seasonal adjustment

Not relevant.


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.


Published figures are final and normally not subject to revisions