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Data collection on local government finances

Description of the data collection

(This data collection has been discontinued.) For the statistics on local government finances, external financial statement data are collected on municipalities and joint municipal authorities and the enterprise groups formed by them. In addition, financial statement data are collected from every municipal and joint municipal authority enterprise. Financial statement data comprise of profit and loss accounts, cash flow statements and balance sheets.

In addition to financial statement data, data are collected on operating economy and investments by function category, and on other finances and activities.

From whom are data collected?

The data are collected annually from all Finnish municipalities and joint municipal authorities and their enterprises during March and April following the statistical reference year. From municipalities the data are collected according to municipal divisions of the statistical reference year. The data are collected from those joint municipal authorities, and those municipal and joint municipal authority enterprises that were operating in the statistical reference year.

The data are collected with a web questionnaire through which data can also be given as sequential files. The data from the municipalities and joint municipal authorities of the Åland Islands are collected by Statistics and Research Åland (ÅSUB).

The data collection is based on the Finnish Statistics Act (280/2004). By virtue of Section 14 of the Statistics Act, local government authorities and their enterprises are obliged to provide Statistics Finland with data that are necessary for the production of statistics, as well as with data on their own activities, finances, duties, staff and other resources required in their activities.

What are the data used for?

Statistics on local government finances are produced yearly from the data, so that the preliminary data on financial statements of municipalities and joint municipal authorities and their enterprises and enterprise groups are published in May. The final data on financial statements and other data on finances and activities are published in September.

The data are used for monitoring the finances of municipalities and joint municipal authorities, for calculating central government transfers to local government, for compiling national accounts and financial accounts, and for surveys made for Eurostat.

Changes

This data collection has been discontinued in 2021. The State Treasury is responsible for collecting annual financial information on municipalities and joint municipal authorities starting from the statistical year 2021.

The data collection on local government finances replaced the data collection for the statistics on the finances of municipalities/joint municipal boards in 2016. The new data collection was extended to include municipal and joint municipal authority enterprises and enterprise groups. The data on enterprises were also combined with operational economy and investment specifications. In addition, the data content of the entire data collection was updated to correspond to information needs.

How often are data collected?

Annually