Accuracy and reliability

Overall accuracy

Danish law tells that the budgets for municipalities must be in balance. The revenue matching the expenditures for a given year ensures the balance for the municipalities. The revenue is determined by local government income taxes, where a municipality either can use local government income taxes guaranteed by the government or the so-called self-budgeting – i.e. the municipality guesses on the local government income taxes on their own. The total local government income taxes for all municipalities is then set against the financial agreement that KL has negotiated with the government. Afterwards, both KL and the Ministry of the Interior check and verify the numbers. Once the municipalities have gotten local government income taxes ‘approved’, it is not allowed to change the taxes.

Statistics Denmark receives the verified and controlled data directly from the Ministry of Taxation. The data are not revised.

Sampling error

Not relevant for these statistics.

Non-sampling error

Data is checked and validated by both KL and the Ministry of the Interior. The validation is conducted by for example comparing local government income taxes for each municipality with the financial agreement between KL and the government. Thus, non-sampling error is not problematic for this statistics.

Quality management

Statistics Denmark follows the recommendations on the organisation and management of quality set out in the Code of Practice for European Statistics and the accompanying implementation model, the Quality Assurance Framework. Read more about these on the page Quality in official statistics.

Quality management is supported by common principles, guidelines and managerial responsibility for quality in statistical products and processes. The aim is to ensure a systematic and consistent approach to quality across the entire statistical production.

Quality assurance

Quality assurance at Statistics Denmark is integrated into the statistical production processes and is carried out in accordance with the principles of the Code of Practice for European Statistics. Read more on the page Quality in official statistics.

Quality assurance includes the continuous use of standardised procedures, documentation in line with international standards and internal controls related to data collection, data processing and dissemination. Experience gained from production is continuously used to identify needs for adjustments and improvements.

Quality assessment

The quality of the statistic is estimated to be good. Statistics Denmark receives the data from Ministry of the Interior, which is based on the financial agreement between KL and the government. The statistics only publish finalized numbers, which are not revised. The statistics is published annually and is a part of the economic debate.

Data revision - policy

Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.

Data revision practice

Only final figures are published.