Finances and activities of municipalities and joint municipal boards
Producer: Statistics Finland
Homepage: http://
www.stat.fi/til/ktt/index_en.html
Main topic: Government Finance
Related topics:
Official Statistics of Finland (OSF): Yes
European Statistical System (ESS): No
Description
These statistics contain data on the revenues and costs, investments, financing, assets, debts and activities of municipalities and joint municipal boards.
Data content
Financial statements of Finnish municipalities and joint municipal boards. The basic data of the statistics on the financial statements of municipalities and joint municipal boards are collected by function by income and expenditure item and type of asset and liability. Starting from the statistical year 1993, the statistics on the finances and activities of municipalities and joint municipal boards contain data on the activities of municipalities’ social services and certain other data describing the scope of activity. In addition, the statistics contain some parameter figures describing the number of population, taxation and the finances and activities of municipalities. The data are public.
Classifications used
The statistics are made by regional divisions based on municipalities, such as the whole country, mainland Finland, region and municipality and, in respect of joint municipal boards, by type of joint municipal board. Transactions are classified in the statistics by the classification of income and expenditure items for municipal finances (classifications of the statistics on the finances and activities of municipalities and joint municipal boards, and the model for a chart of accounts for municipalities and joint municipal boards, the Association of Finnish Local and Regional Authorities).
Data collection methods and data sources
The data are collected from all municipalities and joint municipal boards with a web, paper or diskette questionnaire. Data concerning the municipalities of the Åland Islands are collected by Ålands statistik- och utredningsbyrå. The data concerning the activities of health care services are collected by STAKES, the National Research and Development Centre for Welfare and Health.
Data collections
Updating frequency
Annually.
Time of completion or release
Preliminary data (profit and loss accounts, financial statements, balance sheets) on the previous year’s financial statements of municipalities and joint municipal boards are available in early June. The publication “Finances and activities of municipalities - data by municipality” comes out in November and a summary of the data on the finances and activities of municipalities is released in December. The publication “Finances of joint municipal boards” comes out at the end of the year.
Time series
Due to various changes in e.g. book-keeping or state grant systems or statistical methodology, there is no consistent time series. Annual data from the statistics on the finances of municipalities are available in electronic format from the years 1975 to 1992, 1993 to 1996 and from 1997 onwards. Data on the finances of joint municipal boards are available from 1993 to 1996 and from 1977 onwards.
Keywords
expenditure, financial statement, income, investments, joint municipal authorities, joint municipal boards, municipal finances, municipalities, public sector, tax rate, tax revenue
Contact information
http://tilastokeskus.fi/til/ktt/yht_en.html
Last updated 14.12.2016