Municipal accounts

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12362: Key figures for different service sectors, municipality, by function and type (M) 2015 - 2024

Corretta Aluoch Arodi, Statistics Norway
+47 40 90 26 56
2025-06-16 08:00
Sum (NOK 1000):
NOK 1000
Share (per cent):
per cent
Amount per capita (NOK):
NOK
Sum (NOK 1000):
31.12
Share (per cent):
31.12
Amount per capita (NOK):
31.12
Statistics Norway
External PROD
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Mandatory
Field for searching for a specific value in the list box. This is examples of values you can search for.2015 , 2016 , 2017 ,

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Field for searching for a specific value in the list box. This is examples of values you can search for.3101 Halden , 3103 Moss , 3105 Sarpsborg ,

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Field for searching for a specific value in the list box. This is examples of values you can search for.100 Political management , 110 Regulation and control , 120 Administration ,

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Mandatory

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Obs:

There is a breake in the timeseries for the KOSTRA-group-municipalities between 2019 and 2020, due to altered grouping concerning the three different dimensions population, restricted costs and unrestricted disposable income per capita. For further information of the groups, see [code-lists for KOSTRA - groups in 2019 and 2020](https://www.ssb.no/klass/klassifikasjoner/112/versjoner).
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. 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.
For explanations of specific data issues, adjustments to published figures, breaks in time series, and municipal mergers, see [Structural explanations and the correction log (in Norwegian)](https://www.ssb.no/kostra/rettinger-i-tidligere-ars-publiserte-data). Figures for the whole country except Oslo are not published on 16 March 2026. Due to large fluctuations from 2024 to 2025, estimates for missing municipalities are considered likely to produce misleading figures.

region

[See list over changes in regional classifications](https://www.ssb.no/offentlig-sektor/kommunekatalog/endringer-i-de-regionale-inndelingene) (in Norwegian).

contents

Share (per cent)

From 2017 on, Oslo accounts most of the expenditures concerning roads on function 332 Municipality roads.

Amount per capita (NOK)

From 2017 on, Oslo accounts most of the expenditures concerning roads on function 332 Municipality roads.