Joint parish councils, accounts, 2006

The operating revenues increased by NOK 116 million in 2005 to a level of NOK 2 724 million in 2006. Subventions given by local and county municipalities accounted for 65 per cent of the total operating income. Revenues originating from sales, fees, rents and other operating revenues represented 7 per cent. The distribution of income did not change significantly from 2005.

The operating expenses increased by NOK 179 million, and amounted to NOK 2 661 million in 2006. Payroll expenses were the single most important item of the expenses and constitute 62 per cent of the operating expenses. Payroll expenses and expenses for goods and services accounted for 88 per cent of the operating expenses.

Decrease in net result

Net financial expenses decreased by NOK 5 million from 2005 to 2006, mainly due to an increase in net interests of NOK 12 million from 2005. Net result of financial expenses and income decreased by NOK 58 mill from 2005 to 2006 to NOK 53 mill, representing 1,9 percent of operating revenues.

The calculated depreciation made by the joint parish councils accrued to NOK 104 million. Depreciations were however not accounted for in the governmental income statements for these councils with respect to the result.

The distribution of the total operating expenses related to purpose, showed that 41 per cent was allocated to the operation of churches. The administration accounted for 29 per cent, while the operation of cemeteries and other activities represented 17 and 13 per cent, respectively.

More money spent on investments

The amount of investments in tangible fixed assets for 2006 was NOK 380 million 45 million higher than the precedent year. Subventions, contributions, and transfers in addition to funds financed NOK 336 mill of the investments. New loans amounted to NOK 44 million.

61 per cent of the investments were related to the churches, while 30 per cent related to the cemeteries.

Decrease in total assets

In 2006, total assets administered by the joint parish councils were NOK 5 073 million, a small decrease compared with 2005, due to a decrease in fixed tangible assets. The increase in current assets was NOK 127 million.

As a substantial part of the investments were financed by transfers and equity, the increase in long term liabilities was NOK 29 million.

The working capital improved during the year by NOK 92 million from 2005, and totalled NOK 637 million in 2006.

Tables:

• Table 1 Financial statement
• Table 2 Balance Sheet
• Table 3 Total operating expenses, by purpose
• Table 4 Total investment, by purpose