12362: Key figures for different service sectors, municipality, by function and type (M) 2015 - 2019
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Anne Brit Thorud, Statistics Norway
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Sum (NOK 1000):
NOK 1000
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Statistics Norway
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The table shows a summary of the most relevant accounting figures from the operational- and capital accounts for individual– and collective service areas grouped according to their sectors. The data is shown in percentage of the total operational expenditures, per capita and in absolute figures in NOK 1000.

The figures are derived from reported accounting forms from municipalities, municipality own units with separate accounts within own municipality (KF), municipality collaborations and municipal inter-authority companies (IKS) where the municipality is a participant.

This table comprises figures from the previous table referred to as “Municipality consolidated accounts”.

The operational accounts for the municipal inter-authority companies (IKS) are calculated according to the shares owned by the participating municipalities. This information is collected from the company register at Brønnøysund.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied.

From 2017 Oslo reports most expenditures related to roads at function 332 “Local roads” and less at function 722 Provincial roads, enviromental and traffic safety measures.
It is important to note that the total percentage of operational expenditures for the services areas does not amount to 100 % in this table. This is as a result of some functions being included i various service areas and others excluded, and due to different artscope in numerators and denominators in some of the accounting concepts.
Calculation of the percentages used in the numerators for functions and types (classifications) Property management functions 121, 130, 221, 222, 261, 381 and 386 are included in administration, municipalities functions (FGF1b), in kindergarten functions (FGK7), in primary schools functions (FGK8) and in culture area functions (FGK2). Finance functions (800..899) are not included in any of the service areas.
Classification types 710 and 729 is substracted from the adjusted gross operating expenditures and gross operating expenditures.
Calculation of the percentages used in the denominator for functions and types (classifications) All functions are included. Classification types 710 and 729 is added in the gross operating expenditures. In adjusted gross operating expenditures types 710 is added whereas type 729 is deducted.
See list over changes in regional classifications (in Norwegian).
Sum (NOK 1000)
Share (per cent)
Amount per capita (NOK)

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