The budgets and the accounts of municipalities and regions inform for the economic situation in municipalities and regions. The statistics show how the funds of the municipalities and regions have been used, how they are budgeted and a status of the economic situation. The tables goes back to 2007, where the latest municipal reform came into force.
The statistics include the budgets, provisional and final annual accounts as well as the balances of the municipalities and regions.
Data is delivered annually from the financial management systems of the municipalities and regions. Extensive validation is performed on a micro level through error detection rules based on the official accounting system. The provisional accounts are not validated to the same extent as neither the budgets, the final accounts and the balances.
The budgets and the accounts for municipalities and regions are used by users interested in the municipal and regional area, and are used in national accounts and for public planning purposes, such as the annual financial agreements between the government and KL and Danske Regioner.
The statistics have great precision as the municipalities and regions report all the information and no calculations of values are made. In addition, revisions of the published figures are only made in certain circumstances. The figures should be interpreted with caution due to varying accounting methods across municipalities as well as over time.
The budgets are published in mid-January, the provisional accounts are published in mid-March, the final accounts and the balances are published in the latter half of April. The statistic is usually published without delay in regards to the announced time.
The comparability are affected by the varying accounting methods across municipalities/regions as well as over time. Also, adjustments are made continuously to the accounting systems. Furthermore there is a break en data in 2007.
These statistics are published in a Danish press release. In the StatBank, these statistics are published under Municipalities and regions. See also the subject pages for the main area of municipalities and regions, as well as the subareas of municipal accounts, municipal budgets, regional accounts and regional budgets.