Local government accounts by Gitte Frej Knudsen
Structure of entries and sources Data sources: Municipality and region detailed accounts. Electronic transfers Entry line: MMMFFFFFKNGGGTTXXXXXXXXX (24 digits) Digits 1-3: Municipality number Digits 4-8: Function (eg. schools, elder care, health care) Digit 9: Kind of transaction (current account, financial account) Digit 10: Not used for statistical purposes Digits 11-13: Group (further details about function) Digits 14-15: Type of transaction Digits 16-24: Amount (+ expenditure, – revenue)
Micro-macro link DIOR = Detailed Integrated Government Accounts Input data Primary accounts data Entry no 1 Entry no 2 Entry no 174.000 DIOR Coding process Output statistics GFS/national accounts Category i Category i+1 Category i+n Municipalities 170.000 entries Regions 4.000 entries
Other entries and calculations Other sources Taxes Income transfers to households Extra-budgetary units National accounts Accounting data + Extra-budgetary units - Integrated units (Nationwide organization for the municipalities (KL) Nationwide organization for the regions (Danish Regions) Accounting data (accounting data from the municipalities, regions, ATP, tax authorities)
Public expenditure Public expenditure by sector and type of transaction 2012 DKK million General government Central government Local government Social security Compensation of employees 334.767 95.146 237.341 2.280 Consumption of fixed capital 35.500 17.024 18.476 - Intermediate consumption 183.439 64.926 117.734 779 Other taxes on production and other subsidies on production, net -4.795 841 -5.637 1 Produktion 548.911 177.937 367.914 3.060 Social benefits in kind 27.421 442 26.979 Sales of goods and services -54.695 -23.450 -31.235 -9 Final consumption expenditure 521.637 154.929 363.657 3.051 Percent 100,0 29,7 69,7 0,6