Joint parish councils, accounts, 2014

From 2014, the reimbursement of value added tax (VAT) accumulated in the capital accounts was excluded from the operational accounts and included in the capital accounts. This adjustment has caused a variation in both the gross operating profit and net operating profit.

The gross operating profit amounted to about NOK 129 million in 2014 and corresponded to a decrease of 51 per cent from 2013. The net operating profit also decreased, by about NOK 140 million during the same period.

The gross operating expenditures decreased in 2014, and were around NOK 4.1 billion compared to NOK 4.2 billion in 2013. This decrease corresponded to NOK 44 million. The gross operating revenues were NOK 4.3 billion in 2014, compared to NOK 4.4 billion the previous year, and corresponded to a decrease of about NOK 178 million.

Municipalities transferred NOK 94 million more in grants to their parishes

Municipal grants and transfers represent the most important revenue for the joint parish councils. In 2014, the municipalities transferred more than NOK 2.7 billion to their joint parish councils compared to NOK 2.5 billion in 2013. The municipal grants and transfers constituted 63 per cent of the total gross revenues.

Other transfers and contributions constituted NOK 82 million in 2014, compared to NOK 88 million in 2013. This corresponds to a reduction of NOK 6 million.

Transfers from the central government increased from the previous year. In 2014, the transfers amounted to NOK 352 million compared to NOK 283 million in 2013.

Revenues from transfers and grants from others, which also includes VAT refunds, decreased by NOK 397 million from 2013 to 2014 and made up about 13.6 per cent of the total gross revenues in 2014. NOK 141 million of this deduction constituted the emission of VAT refunds incurred in the capital account, which was previously registered in the operational accounts. Based on this reduction, the actual reduction in revenues and transfers was about NOK 256 million from the previous year. Revenues from other parishes were also reduced by about NOK 100 million and internal transfers were also reduced by NOK 173 million.

Parish expenses on maintenance of churches and payrolls increase

In 2014, the gross operational expenses for churches were about NOK 1.4 million; a decrease of NOK 40 million from 2013. Most of the church expenses were used to cover payroll expenses build and maintain new churches, and energy consumption.

Payroll expenses for the joint parishes have increased steadily in recent years. The payroll expenses in 2014 amounted to just about NOK 2.6 billion; an increase of about NOK 53 million from the previous year. The payroll expenses constituted 62.3per cent of the total operating expenses.

Investments in church buildings continue to rise

In 2014, investments in buildings and equipment decreased from NOK 832 million in 2013 to NOK 755 million, and corresponded to a reduction of 9.3 per cent. Investment expenses to the churches incur the highest costs, and these amounted to NOK 484 million or 64 per cent of the total investment expenses in 2014. In 2013, investments in other church activities amounted to NOK 138 million, while in 2014 the investments totalled around NOK 10 million.

The investments for the church cemeteries increased by NOK 83 million from 2012 to 2013 and maintained the same level in 2014, constituting about NOK 229 million. About 54 per cent of the total investment expenses were financed by transfers and contributions. Acquisition of new loans increased from NOK 296 million in 2013 to NOK 340 million in 2014.

Long-term liabilities on the rise

In 2014, long-term liabilities amounted to NOK 1.3 billion compared to around NOK 1 billion in 2013; an increase of about NOK 218 million. Current liabilities increased by NOK 33 million in the same period. The joint parish councils administered equities of almost NOK 12 billion in 2014; an increase of around 11.6 per cent from the previous year.