Comparability

Comparability - geographical

The statistics are not governed by any EU regulation and are not compiled in accordance with any other international standards or guidelines. The social services covered by the statistics are defined by Danish legislation and are therefore not directly comparable internationally.

Comparability over time

The statistics were first published in 2026, based on accounting data for the 2025 reference year. Consequently, no time series is yet available for assessing comparability over time.

Coherence - cross domain

These statistics are related to the statistics Services to adults with disability and marginalised adults, Crisis Shelters and Shelters and Care Homes. Although these statistics cover the same policy area as the Municipal Expenditure on Social Services statistics, they are based on different data sources and serve different purposes. 'Services to adults with disability and marginalised adults', 'Crisis Shelters' and 'Shelters and Care Homes' are based on activity data, whereas the Municipal Expenditure on Social Services statistics are based on financial data.

The scope of the statistics also differs. For example, the Shelters and Care Homes statistics include only facilities providing overnight accommodation, whereas the Municipal Expenditure on Social Services statistics also include expenditure relating to services such as night cafés. Furthermore, the reporting unit differs between the statistics. In the Services to adults with disability and marginalised adults statistics, data are reported by the municipality responsible for administering the case. Data for the Crisis Shelters and Shelters and Care Homes statistics are reported by the individual service provider, whereas data for the Municipal Expenditure on Social Services statistics are reported by the paying municipality. Differences in scope and reporting arrangements may therefore result in differences between the statistics, including the number of recorded services and the reported levels for individual municipalities.

The statistics are also related to the Budgets and accounts of municipalities and regions statistics, as both describe municipal expenditure on social services. However, differences may occur because of variations in data sources, statistical scope and compilation methods. The Municipal Expenditure on Social Services statistics include only operating expenditure. State reimbursement, VAT and objectively financed expenditure are not included.

The data for Municipal Expenditure on Social Services statistics are collected after municipalities have closed their annual accounts and after publication of the Budgets and accounts of municipalities and regions statistics. Consequently, any corrections made by municipalities during the reporting process for these statistics, including corrections of accounting classifications at the individual and service level, are not reflected in the municipal accounts or in the Budgets and accounts of municipalities and regions statistics. This may contribute to differences between the statistics.

Where expenditure is not based on actual costs, municipalities may invoice other municipalities using standard tariffs applicable to the relevant social service during the reference year. By contrast, the municipal accounts reflect the actual expenditure recorded in the accounting system. Municipal tariffs include, for example, administrative overheads, maternity leave funds, civil service pension costs and similar indirect costs. In addition, municipal tariffs and budgets may include deficits or surpluses carried forward from previous years. As a result, expenditure incurred in one accounting year may not be reflected in tariffs and invoicing until the following year. Such timing differences are therefore expected to create differences between these statistics and the municipal accounts.

Furthermore, expenditure in the Municipal Expenditure on Social Services statistics is reported as gross expenditure before deduction of VAT refunds, whereas municipal accounts include VAT reimbursements. The statistics cover expenditure incurred by the municipal authority, while the municipal accounts also include expenditure incurred by service providers. For municipal providers selling places to other municipalities, the municipal accounts include the total operating expenditure of the provider, whereas these statistics include expenditure only for individuals for whom the municipality is the paying municipality.

Taken together, these differences in data sources, statistical scope and compilation methods mean that the expenditure reported in the Municipal Expenditure on Social Services statistics is not necessarily directly comparable with the corresponding expenditure reported in the Budgets and accounts of municipalities and regions statistics.

Coherence - internal

The statistics are based on data reported by municipalities using extracts from municipal accounting systems at the individual level. The reported data undergo a series of validation and consistency checks. Any inconsistencies identified are clarified with the municipalities and corrected in the underlying data. Although the reported data may originate from different municipal systems and data sources, all reporting follows the same reporting specifications and validation rules. This helps ensure a consistent and harmonized reporting process across municipalities and data providers.