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Statistical processing

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Government Finances, Economic Statistics
Ralf Frimand
+45 3917 3053

raf@dst.dk

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Financial assets and liabilities of local government

Data is delivered quarterly from the municipalities and regions' own financial management systems. Error detection is done on a micro level through error detection rules based the official accounting system. The rules are updated annually according to the notices for the municipalities and regions sent out by the Ministry the Interior. The accounts for the individual municipalities and regions are also compared with the accounts of the year before. Both absolute and relative changes are considered and all 98 municipalities and 5 regions are checked.

Source data

Data is delivered from the municipalities and regions' own financial management systems.

Frequency of data collection

Quarterly.

Data collection

Data is received electronically from the municipalities and regions' financial management systems.

Data validation

Error detection is done on a micro level through on error detection rules based the official accounting system. The rules are updated annually according to the notices for the municipalities and regions sent out by the Ministry for Social Affairs and the Interior. The quarterly accounts for the individual municipalities and regions are also compared with the same quarter the year before as well as the budget of the year. Both absolute and relative changes are considered. For both types all 98 municipalities and 5 regions are checked. It's estimated that changes are made in about 3,000 out of 150,000 records. There is no estimate of the effect of this in terms of value but the corrections do not influence the main sums of the accounts.

Data compilation

Data is collected through the municipalities and regions' own financial management systems. After the data collection, Statistics Denmark goes through an electronic error detection and a manual control of data before the publication. The individual municipalities and regions are contacted before corrections of larger errors or errors that influence especially important areas. It's estimated that changes are made in about 3,000 out of 150,000 records. There is no estimate of the effect of this in terms of value but the corrections do not influence the main sums of the accounts.

Adjustment

There is no correction of data beyond what has already been described under data validation and data treatment.