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84630
Stable figures for the municipalities
statistikk
2012-06-15T10:00:00.000Z
Public sector;Public sector
en
kommregnko, Municipal accounts, municipal economy, municipal finances, operational accounts, government transfers, investments, financing, municipal purchases, property taxes, fees, user payments, property management, operational accounts by function, municipal services, municipal income and expenditure, financing sources, special establishments, municipal enterprise, inter-municipal enterpriseLocal government finances , KOSTRA , Public sector
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Municipal accounts, 2011

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Stable figures for the municipalities

Audited figures for 2011 show about the same situation in municipalities’ finances compared to 2010. Net operating surplus for the municipalities is estimated at 2.0 per cent in 2011 compared to 2.1 per cent in 2010.

Audited figures for 2011 estimate that gross operating surplus was about NOK 5.3 billion for all the municipalities combined. The estimations show that the municipalities’ gross operating revenue was approximately NOK 320 billion in 2011, whereas the gross operating expenditure was about NOK 315 billion. The gross surplus is estimated at 1.7 per cent of the gross revenues in 2011 compared to 1.1 per cent in 2010.

The net operating surplus for the Norwegian municipalities increased from NOK 6.3 billion in 2010 to about NOK 6.4 billion in 2011. The net operating surplus is estimated at 2.0 per cent of the gross operating revenues, compared with 2.1 per cent in 2010.

Gross operating surplus is defined as gross operating revenues minus gross operating expenditures, which include write-offs. Net operating surplus includes the effect of interest and repayment of debts, but excludes the effect of write-offs. Net operating surplus may be allocated to reserves or used to finance investments, and it is therefore regarded to be a key indicator of the financial position in the municipalities. A net operating surplus that is at least 3 per cent over a period of time is considered to be a sign of a healthy economy.

Investments in the municipalities is still high

The estimates for gross investment expenditures for 2011 indicate that the municipalities in total invested NOK 36.1 billion, compared with NOK 37.1 billion in 2010. Accordingly, the municipalities’ gross investment expenditures were still at a historically high level. The audited figures show that the deficit before loans and allocations decreased by approximately NOK 5 billion from 2010 to NOK 10.7 billion in 2011.

Estimations also indicate that the municipalities’ investments have been financed by the use of applied loans, which have also decreased by NOK 5.0 billion. Financing of investments by applied loans as a percentage of the gross capital expenditure was approximately 60 per cent in 2011, compared with 72.0 per cent in 2010. The municipalities allocated NOK 1.7 billion of existing funds in 2011, compared to NOK 2.4 billion allocated to funds in 2010.

Consolidated accounts

Units with separate accounts and local authority partnerships made a positive contribution to the consolidated accounts, with an increase in the municipalities’ gross operating revenues of about NOK 7 billion.

The consolidated accounts show a gross operating surplus of NOK 6.2 billion in 2011 compared to NOK 4 billion in 2010. Units with separate accounts and local authority partnerships had a positive effect on the gross operating surplus in the consolidated accounts, with NOK 1.7 billion.

The net operating surplus for consolidated accounts was NOK 8 billion in 2011 compared to NOK 7.9 billion in 2010.

The gross investments’ expenditure of units with separate accounts and local authority partnerships was NOK 6.8 billion in 2011.

Production of services

Administration, kindergartens, primary schools and nursing and care services are the main service areas in the municipalities. The municipalities’ expenditure in administration was NOK 21.4 billion in 2011, while expenditure for kindergartens, primary schools and care services amounted to a total of NOK 38.6, NOK 65.7 and NOK 83.3 billion respectively.

Uncertainties in the figures

Due to the fact that not all municipalities have reported their annual accounts, the total figures for all the municipalities are therefore based on estimations. The estimated figures for 2011 are based on accounts from 424 out of 430 municipalities.

Consolidated accounts’ figures are based on municipal accounts and municipal units with separate accounts and inter-authority companies. The response rate for the municipalities’ units with separate accounts was about 90 per cent in 2010. No estimates are made for the absent units.

Method for estimating national key figures

The estimated key figures are estimated based on figures from municipalities that have reported data to KOSTRA (Municipality-State-Reporting) for 2011. The method is based on the assumption that there is a correlation between the variables in the key figures and the number of inhabitants in each municipality. The municipalities are divided into groups according to similarity and this is applied in the model. Next, variables for municipalities that have not reported data to KOSTRA are estimated.

For more information is available in Notat 2003/46 at http://www.ssb.no/emner/00/00/20/notat_200346/notat_200346.pdf . (In Norwegian only)

Some key figures have not been estimated by the aforementioned method. The exceptions are:

i) Kindergarten, primary and lower secondary education, transport and communication, which have data from all municipalities. The key figures are based on audited data from the municipalities.

ii) The aforementioned method does not work for the key figures on fees, case processing time and application of law enforcement. Instead, national key figures are estimated as an arithmetic average for municipalities that have reported figures.

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