County authority accounts

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12368: Detailed accounting figures in the operational accounts , by function, type and accounting scope (C) 2015 - 2020

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Field for searching for a specific value in the list box. This is examples of values you can search for.400 Political management , 410 Regulation and control , 420 Administration ,

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Field for searching for a specific value in the list box. This is examples of values you can search for.Adjusted gross operating expenditure , Gross operating expenditure , Net operating expenditure ,

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The table shows detailed accounting figures for revenues and expenditures in the county authorities.

Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The data is classified according to individual functions and as a group of functions for each service areas/sectors.

The data is published for both county authority and county authority excl. county authority own units with separate accounts within own county , county authority collaborations and inter- county authority companies. The data are derived from their reported accounting forms.

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 421, 430 and 510 are included in administration, county authorities functions (FGF1b) and county authorities secondary schools functions (FGF7).

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.

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.
Revenues from sales and hiring (AGD34) incorrectly contains User payments (A600) in 2020. User payments will be excluded from the term when final figures for 2020 are published on the 15th of March 2022. Until the error is corrected, the correct amount for Revenues from sales and hiring can be found by subtracting User payments, which are published in the above line in the table.

region

See list over changes in regional classifications (in Norwegian).