1. Local government accountsby
Gitte Frej Knudsen

2. Structure of entries and sources
Data sources:
Municipality and region detailed accounts.
Electronic transfers
Entry line: MMMFFFFFKNGGGTTXXXXXXXXX (24 digits)
Digits 1-3: Municipality number
Digits 4-8: Function (eg. schools, elder care, health care)
Digit 9: Kind of transaction (current account, financial account)
Digit 10: Not used for statistical purposes
Digits 11-13: Group (further details about function)
Digits 14-15: Type of transaction
Digits 16-24: Amount (+ expenditure, – revenue)

3. Micro-macro link DIOR = Detailed Integrated Government Accounts
Input data
Primary accounts data
Entry no 1
Entry no 2
Entry no
DIOR
Coding process
Output statistics
GFS/national accounts
Category i
Category i+1
Category i+n
Municipalities entries
Regions entries

4. Other entries and calculations
Other sources
Taxes
Income transfers to households
Extra-budgetary units
National accounts
Accounting data
+ Extra-budgetary units
- Integrated units
(Nationwide organization for the municipalities (KL)
Nationwide organization for the regions (Danish Regions)
Accounting data (accounting data from the municipalities, regions, ATP, tax authorities)

5. Public expenditure
Public expenditure by sector and type of transaction 2012
DKK million
General government
Central government
Local government
Social security
Compensation of employees
95.146
2.280
Consumption of fixed capital
35.500
17.024
18.476 -
Intermediate consumption
64.926
779
Other taxes on production and other subsidies on production, net
-4.795
841
-5.637 1
Produktion
3.060
Social benefits in kind
27.421
442
26.979
Sales of goods and services -9
Final consumption expenditure
3.051
Percent
100,0
29,7
69,7
0,6