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371304
statistikk
2021-06-15T08:00:00.000Z
Public sector
en
kostrahoved, KOSTRAKOSTRA , Public sector
true

KOSTRA

Updated

Next update

Key figures

95

response rate for accounting in KOSTRA

About the statistics

The key figures in KOSTRA provide information on most of the municipal and county municipal activities, including finance, schools, health, culture, the environment, social services, public housing, technical services and transport and communication.

Definitions

Definitions of the main concepts and variables

For further explanations, please refer to the technical guide provided for the publication. Refer to "About the statistics" for further definition of  specific public services provided.

Standard classifications

The 422 municipalities are grouped in 16 groups according to the population and economical structure. These groups are based on a report from Audun Langørgen og Rolf Aaberge (2011): ”Gruppering av kommuner etter folkemengde og økonomiske rammebetingelser 2008. Rapport 2011/8”,Statistisk sentralbyrå.
In calculating the average for county municipalities, the municipalities are divided into 18 county municipalities in accordance with the standard for municipality classification. County authorities are divided into five groups. The grouping is identical with the division of the county authorities’ health regions/divisions, apart from Oslo municipality which has its own group.

Administrative information

Name and topic

Name: KOSTRA
Topic: Public sector

Next release

Responsible division

Division for Public Finance

Regional level

Municipalities- Data is published for all the municipalities including the average figures for municipality groups, county municipalities and the country with and without Oslo.

County municipalities- Data is published for all the county municipalities, including average figures for the regions and the country with and without Oslo.

Boroughs- Data is published for all the boroughs including their average figures.

Frequency and timeliness

Municipal-State-Reporting (KOSTRA) key figures are published annually on the 15 March (unrevised figures) and 15 June (audited figures).

International reporting

Not relevant

Microdata

The basic material is stored.

Background

Background and purpose

KOSTRA (Municipal State Reporting) started up as a project in 1995 with the intention to provide relevant and up-to-date information about allocation of resources, priorities and meeting targets in municipalities and counties. The goal is to collect data in a co-ordinated way, and make the information flow a one time delivery per year for all steering-information needed by municipality. The number of municipalities and counties was gradually increased until the reporting year of 2001, and then all municipalities were included in the KOSTRA. 

KOSTRA is based on electronic reporting of data from the municipalities, county authorities and data from other sources collected from within and outside Statistics Norway (SN). The data published in KOSTRA is based on consolidating data of different types, for example financial data, public service data, personnel data and population data. 

KOSTRA is a national information system providing public information about the local government. The information about services provided by the municipalities and the use of public resources is registered, and comparisons made to provide decision makers at both the local and national level with relevant governing information about the local government. The information collected aims at providing basic information for research, analysis, planning and governing purposes.

KOSTRA ensures that the municipalities have an easy and effective way to report data to the central government. Data is only reported once, but is further reused for various purposes. All data is reported electronically to SN. 

Statistics Norway publishes preliminary figures 15th March and audited figures 15th June yearly. The published figures comprises of consolidated data that is reported from the municipalities and data that is collected from other national registers outside SN.

Before the second publishing of data on the 15th of June, the municipalities have the opportunity to correct discrepancies or mistakes in their reported data. Figures published on the 15th of March can sometimes have discrepancies. Further quality checks and controls are carried out by SN to ensure that the reported data has minimal discrepancies.

Users and applications

Not relevant

Equal treatment of users

Not relevant

Coherence with other statistics

Eventuell sammenheng mellom foreløpige og endelige tall, korttidsstatistikk og årsstatistikk innen samme emne, og sammenlignbarhet med annen statistikk innen samme område, se "Om statistikken" for det enkelte område.

Legal authority

Municipal health care service (KOSTRA, scheme 1) System Act (Act of 18 May 2001 No. 24) § 10 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Nursing and care services (KOSTRA, scheme 4) System Act § 9, of IPLOS Regulations (17 February 2006 No. 204) § 2-1 and the Statistics Act of 21 June 2019 no. 32, § 10 (1). 
 Nursing and care institutions (KOSTRA, scheme 5)  Social Services Act no 81 of December 13 1991, § 2-5, § 4-2 item d, cf. § 7-5 with regulations § 7-2 and Health and Care Services Act of June 24 2011 no 30 §§ 1-3, 6-3, and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Social assistance (KOSTRA, schemes 7, 11 11 C and 12)  Act on social Services in the Labour and Welfare Service t no 131 of December 18 2009, § 8, and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Child welfare (KOSTRA, schemes 8 and 15)   The Child Welfare Act of 17 July 1992 § 2-3 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Municipal housing (KOSTRA, scheme 13)  The Local government act, 25 sep.1992 No.107, § 49 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Enterprises for children and grants to voluntary associations working for children (KOSTRA, scheme 17) The Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Land use planning, cultural heritage, nature and local environment (KOSTRA, schemes 20B, 20M and 20P (municipalities) and 51 (county authorities)) The Statistics Act of 21 June 2019 no. 32, § 10 (1)
 Waste from households VAR (KOSTRA, schemes 21 and 21C)  Pollution Control Act (13th Mars, 1981, no. 6 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Waste from households VAR (KOSTRA, schemes 21 and 21C) Pollution Control Act (13th Mars, 1981, no. 6 and the Statistics Act of 21 June 2019 no. 32, § 10 (1). 
 Municipal fees concerning housing (KOSTRA, scheme 22) and cost absorption in the water-, household waste- and waste water sectors (KOSTRA, scheme 23)  The Local government act, 25 sep.1992 No.107, § 49, Regulations of 15. desember 2000, § 1, cf § 8, section 2 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Municipal fees concerning housing (KOSTRA, scheme 22) and cost absorption in the water-, household waste- and waste water sectors (KOSTRA, scheme 23)  The Local government act, 25 sep.1992 No.107, § 49, Regulations of 15. desember 2000, § 1, cf § 8, section 2 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Transport and communication (KOSTRA, schemes 24 (municipalities) and 50 (county authorities)) The Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Public pipeline network, connection and minor sewerage systems (KOSTRA, scheme 26A) The Statistics Act of 21 June 2019 no. 32, § 10 (1)
Local administration of agricultural areas (KOSTRA scheme 32)   The Local government act, 25 September 1992 No.107, § 49, Regulations of 15. December 2000, § 1, cf. § 8, section 2, The Ministry of Agriculture and foods regulation of 8 December 2003, and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Property tax in the Municipalities (KOSTRA scheme 33)  The Local government act, 25 sep.1992 No.107, § 49 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
 Property management - area in selected buildings for municipal service purposes (KOSTRA schemes 34A and 34B)   The Local government act, 25 sep.1992 No.107, § 49 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Local consultative referendums (KOSTRA scheme 60)  The Statistics Act of 21 June 2019 no. 32, § 10 (1).
Loan fund (KOSTRA scheme 70)  Local Government Act, regulations of 15 December 2000 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Financial assets and liabilities towards abroad (KOSTRA scheme 71)  The Statistics Act of 21 June 2019 no. 32, § 10 (1).
Grunnskolens informasjonssystem (GSI) Act relating to Primary and Secondary Education (Education Act) and last amended 30 June 2000, section 14-1 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Upper secondary schools (VIGO) Act relating to Primary and Secondary Education (Education Act)  § 14-1, friskoleloven § 3-1 and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Dental health care (KOSTRA, scheme 43) Lov om tannhelsetjenesten av 1. januar 1984 § 6-2, and the Statistics Act of 21 June 2019 no. 32, § 10 (1).
Municipal accounts (KOSTRA, schemes 0A, 0B, 0I, 0J,(municipalities) and 0C, 0D, 0K, 0L,(county authorities)) The Local government act, 25 sep.1992 No.107, § 49, cf. regulations of 15 December 2000 § 1, ff § 8, 2. section, the Statistics Act of 21 June 2019 no. 32, § 10 (1)
Associated companies’ accounts, IKS (KOSTRA, scheme 0I, 0J and 29 (municipalities) and schemes 0K, 0L and 29 (county authorities))  Law and regulations for associated companies (available only in Norwegian). Municipal inter-authority companies  law of  29. januar 1999 nr .6, § 42 with Regulations of 21 October 2003 nr. 1445 concerning reporting from Associated companies and municipal and county municipal companies engaged in business activity § 1, cf. § 8, 3. and 4. section. and the Statistics Act of 21 June 2019 no. 32, § 10 (1).

EEA reference

Not relevant

Production

Population

Not relevant

Data sources and sampling

Data published in KOSTRA is collected by SN and by other institutions. Read “About the statistics” published under each of KOSTRAs statistical areas to learn more about their sources.
The population consists of all municipalities, all county authorities, all inter-municipal companies, all municipal and county authorities companies and all boroughs in Oslo. For some statistics data is collected from individuals and for others from institutions.

Collection of data, editing and estimations

Data from the municipalities and county municipalities is reported electronically to SN. The deadline for submitting reports for individual data and kindergartens is 15 January; 15 February for all the other data, and 15 May for reporting overseas data showing debts and outstanding claims.


The data reported through the web-portal are subjects for automatic controls embedded in the web-forms or in control programs for data files to ensure that there are no discrepancies in the files.


Municipalities have to submit corrected reports by 15 April, after the first publishing on 15 March. Further auditing and revision of data is done by SN in collaboration with the municipalities.


Data is published at different levels, as basic data and as key figures. The basic data shows absolute figures, whereas indicators show rational or proportional figures.


The data indicators show means for the municipality groups, county authorities and national figures. From 2008, the totals for basic figures for the municipalities that have not reported have been calculated. The mean figures are calculated based on the total of the estimated figures. For the years prior to 2008, the average figure does not include figures for the municipalities/county authorities that have not submitted reports. For certain indicators for example yes and no questions, the averages are not calculated. The national figures show figures inclusive and exclusive of Oslo. The accounts for Oslo show both the municipal and county authority functions, a fact which renders Oslo figures less comparable with other figures.


The method used to estimate national figures


Indicators are estimated based on the municipalities that have reported. The model used for estimating is based on the combination of the reported municipalities’ accounts, statistical variables and the population of each of the KOSTRA group. Refer to KOSTRA.


Indicators eliminated from estimation of national figures

i) Service areas for kindergartens, primary and lower secondary school and transport affairs have optimal reporting of service areas and personnel data

ii) Indicators for fees and user payments.

Seasonal adjustment

Not relevant

Confidentiality

For service areas such as child welfare and municipal housing, certain data will be dotted if the calculation is based on less than three units. For service areas such as Nursing and care services, calculations of data which has less than five units will be dotted.

Comparability over time and space

The publishing consists of figures from 1999, when all municipalities were presented in KOSTRA. From the year 2001, all the municipalities were obligated to report to KOSTRA.  During the start of the project and currently, there have been changes in the statistical set up that has resulted into a disruption of some of the time series. Major disruption in the time series are mentioned under “About the statistics” under each statistical area. Slight adjustments are mentioned under the information button for various variables and indicators.

Accuracy and reliability

Sources of error and uncertainty

The controlling of the published preliminary figures March 15th, are only done by electronic controls. These controls do not find all the errors and there can be errors in the published preliminary figures March 15th. When publishing edited figures June 15th, controls are made by both Statistics Norway and the municipalities themselves.

The publication gives very detailed information, and the controls done by Statistics Norway do not cover all details, so errors can still occur.

Partial non-response occurs. The reporting of municipality accounts is based on the principle of total counting, but there will always be considerable defections when Statistics Norway publishes preliminary figures March 15th. The audited figures published the 15th of June by KOSTRA, are figures controlled by the municipalities and county municipalities themselves and Statistics Norway.

Publication of audited figures 15th of June produce some defections but considerable less than publication of the preliminary figures. 

Dropout rate   

Partial reduction in reported forms can be found in different areas of KOSTRA.
National figures published on the 15 of Mars are in most cases based on calculated data for the municipalities that have not reported.

Revision

Not relevant

Contact