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12368: Detailed accounting figures in the operational accounts , by function, type and accounting scope (C) 2015 - 2024

Mariussen Mariann, Statistics Norway
+47 91 71 79 70
2025-06-16 08:00
Sum (NOK 1000):
NOK 1000
Sum (NOK 1000):
31.12
Statistics Norway
External PROD
Now you have come to the page, Choose variable. This page give you the oportunity to select which variables and values you want to display in your result of the table. A variable is a property of a statistical unit. The page is divided into several boxes, one for each variable, where you can select values by click to highlight one or more values. It always starts with the statistics variable which is the main value counted in the table.
Navigating with keyboard and screenreader. Select multiple object in row: SHIFT+arrow down/up. To select a single value in the listbox: Windows:Hold Ctrl + arrow down. Then release Ctrl and press space. Repeat. Mac:CMD+arrow down/up. Then release CMD and press spacebar. Repeat. (Works only in Chrome, not in Safari). To exit listbox with values selected, press TAB-key.
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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.3100 Østfold fylkeskommune , 3200 Akershus fylkeskommune , 0300 Oslo kommune - Osloven tjïelte - Oslo suohkan - Oslo gielda ,

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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.
Break in time series between 2019 and 2020 and between 2023 and 2024 due to changes 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. 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).

region

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