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Statistical processing

Contact info

Government Finances, Economic Statistics.
Jonas Foged Svendsen
+45 3917 3734

jfs@dst.dk

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Public Expenditure and Revenue on the Environment

The data sources for this statistics consist of accounts from state, municipalities, regions and public corporations that are coded for national accounts based on the manual of the European National Accounting System (ESA2010) and stored in the database DIOR (Database for Integrated Public Accounts). Based on thorough analyses, a list of criteria is drafted, which determines which account items are to be drawn from DIOR in order to compile the statistics. The selected account items are sorted and aggregated according to environmental purposes and categories, real-economic type and sector.

Source data

The source material for the statistics is the public finances, as they are stored, after national accounts coding, in the database DIOR (Database for Integrated Public Accounts). Using selected expenses and revenue from DIOR, tables are compiled to cover the three main subject areas of these statistics (see 2.1). For a more detailed description of DIOR, see the statistical documentation for accounts for general government.

Frequency of data collection

Data is collected annually.

Data collection

Data for these statistics is collected from Statistics Denmark's database DIOR. DIOR systematizes and stores electronic extracts from the accounts of the state, municipalities and regions as well as annual accounts from public corporations. Based on analyses of the Finance Act, the central government accounts, the municipal and regional accounts and the branches of public corporations, a list is compiled, which determines the account items to be drawn from DIOR and assembled to the final tables of the statistics.

Data validation

The tables in these statistics use register-based data - accounts that have been validated and audited prior to submission. In addition, data for these statistics have been validated for use in public finance statistics (see, for example, ‘data validation’ in the documentation for ‘the general government accounts’). Data for the green taxes are validated and quality checked by comparing them against the collected taxes and tariffs from the Danish tax authorities, which is also stored in DIOR.

Data compilation

The processing of data for this statistics largely consists of sorting and aggregation of expenditure and revenue by environmental purpose and category, real-economic type, branches and sub-sectors. On the basis of this categorisation and aggregation, the figures are presented in different environmental areas of action, according the real economic type as well as in subsectors of the public sector. The statement is consolidated within state, municipalities, regions and public corporations. This means that the double-counting of transfers between sub-sectors is avoided, such that the expenditure is shown by the sector in charge of the task.

Adjustment

No corrections are made to data in these statistics.