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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.
Comparability - geographical
There are no international comparable statistics.
Comparability over time
Statistics Denmark has since 1977 electronically received information concerning the accounts of local authorities and since 1990 the budgets. There is a break in data in 2007 due to the municipality reform, which means that the period up till 2006 are difficult to compare to the period from 2007 and forward.
In addition, the figures should be interpreted with caution due to:
the accounting methods may vary over time
the continuous changes, which are made to the accounting system.
Coherence - cross domain
The quarterly statement of the financial assets and liabilities of the municipalities and regions: The quarterly statement of the financial assets and liabilities of the municipalities and regions differs generally by not being final data, by only being published at a national level and by being less detailed than the final annual accounts.
National accounts: The comparability between budgets and annual accounts is restricted by the fact that additional grants are not included in the budgets. Budgets are the first adopted budgets. Units, population, variables etc. however, are the same and are based on Budget and accounting systems of the municipalities and regions. There are also minor differences in the accounting rules of respectively budgets and annual accounts (see section 2.2 Groupings and classifications).
Account for municipalities and Selected financial figures of municipalities: The selected financial figures are based solely on the statistics on municipalities account, thus the comparability is very high. The financial key figures are calculated in relation to relevant user of a service - i.e. expenditure on public schools pr. pupil in these schools.
Accounts for municipalities and regions and government expenditure and revenue: The accounts of the municipalities and regions are a part of the national accounts for government expenditure. The two statistics are not to be compared as government expenditure is consolidated between sectors and account for municipalities and regions are consolidated in relation to the accounting system for municipalities.
Accounts for municipalities and culture- and social statistics: Part of the statistics on budgets and accounts for municipalities and regions are used as source in other statistics in Statistics Denmark. (Public funding for cultural purposes and Disadvantaged children and young people). These statistics are comparable with the budgets and accounts for municipalities and regions.
Coherence - internal
Data is from every municipality and region, thus there is internal consistency.