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Accounts and budgets of municipalities

The statistics monitor the current and capital accounts and budgets of the municipalities and their financing. The statistics provide a breakdown by purpose (account) and by type of transaction. The accounts make it possible to see e.g. the expenditure of the municipalities on public schools and day care, while the budgets express the expected future spending.


The present statistics on the municipal accounts and budgets go back to 2007. The statistics show welfare spending by various functions or purposes. In addition, they include aggregates for both net and gross spending.

However, comparing different years can be difficult due to changes in the authorised chart of accounts provided by the central government, while comparing across municipalities is difficult, as municipalities may have different accounting practices within the framework of the authorised chart of accounts.

Budgets and accounts cannot be compared as the economy changes and the municipalities’ portfolio of tasks and financing can change over time.

Since 1977, Statistics Denmark has collected data on accounts of municipalities. Since 1990 the budgets has been collected as well. However, the local government reform in 2007 changed the distribution of responsibility as well as the budget planning and accounting system. Furthermore, the counties were replaced by the regions, thus making it very difficult, if not impossible, to compare 2006 with 2007.


Documentation of statistics

Get an overview of the purpose, content and quality of the statistics. Here you can find information on the sources that the statistics are derived from, what the statistics contains and how often it is published.

Key figures
Municipal accounts by main accounts - by region, main account, dranst, kind and price unit - Danmarks Statistik


Municipal budgets, main accounts - by municipality, main account, dranst, kind and price unit - Danmarks Statistik

Related content in Accounts and budgets of municipalities


Jeppe Føge Jensen
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