Financial data reported by municipalities and joint municipal authorities

Financial data reported by municipalities and joint municipal authorities to Statistics Finland are compiled into a separate database. The data were collected in connection with the data collections for the statistics on local government finances. The content of the financial data collected from municipalities and joint municipal authorities has changed essentially starting from the statistical reference year 2015. The biggest changes concern the data on the operational economy and investments. Starting from the statistical reference year 2015, in addition to group balance sheet data, data are also collected from municipalities and joint municipal authorities on the group's cash flow statement and balance sheet. The definitions according to the statistics on local government finances can be found under http://stat.fi/keruu/kuta/kasitteet_en.html.

Preliminary financial statement data on municipalities and joint municipal authorities and their groups and enterprises for the latest statistical reference year are published during June following the statistical reference year. All final financial data are published in the service during November following the statistical reference year. Final financial data are based on data that municipalities and joint municipal authorities have reported to Statistics Finland by mid-October following the statistical reference year.

The database contains key figures calculated by Statistics Finland describing the finances of municipalities and joint municipal authorities. In addition, the database includes data reported by municipalities and joint municipal authorities concerning 

  • Revenue and expenses
  • Investments
  • Financing
  • Assets and liabilities

The data are reported by the municipalities and Statistics Finland is not responsible for their content or quality. The data are not available as time series, because the data are not necessarily comparable between years. The data may also differ from the figures of the StatFin database.

In terms of operational economy data, we recommend using net expenses in comparisons between municipalities. When making comparisons, one should also note the different organisational structures and ways of producing services of municipalities and joint municipal authorities. 

Data reported by municipalities and joint municipal authorities for the years 1975 to 2014 (only in Finnish)

The data collected for the statistics on finances of municipalities and joint municipal authorities preceding the statistics on local government finances are still available.

The data are presented by municipality and joint municipal authority and by statistical table and year using the classifications and municipality and joint municipal authority divisions of each respective year. As a rule, the data are available from 1997 onwards, when the current types of classifications were adopted. The oldest data are from 1975.

For the years 2010 to 2014, the function classifications of the data are based on the Association of Finnish Local and Regional Authorities' publication "Classifications of the statistics on the finances and activities of municipalities and joint municipal authorities" (PDF).