Financial data reported by municipalities and joint municipal authorities
Financial data reported by municipalities and joint municipal authorities to Statistics Finland up to 2020 are compiled into a separate database.
Data reported by municipalities and joint municipal authorities for the years 2015 to 2020
The database contains data reported by municipalities and joint municipal authorities concerning
- income statements
- cash flow statements
- balance sheets
- operational economy by activity category
- investments by activity category.
The database also contains key figures calculated by Statistics Finland describing the finances of municipalities and joint municipal authorities.
The data have been collected in the data collection on local government finances and in the quarterly data collection on local government finances.
The data are reported by municipalities and joint municipal authorities. Statistics Finland is not responsible for their content or quality.
The data are presented by year with the classifications of each year and with the divisions of municipalities and joint municipal authorities for each year. The data are not available as time series, because the data are not necessarily comparable between different years. The data may differ from the aggregated figures in the statistics on local government finances and the statistics on quarterly local government finances.
In terms of operational economy data, we recommend using net expenses in comparisons between municipalities. When making comparisons one should also note the different organisational structures and ways of producing services of municipalities and joint municipal authorities.
The content of the financial data collected from municipalities and joint municipal authorities changed essentially starting from the statistical reference year 2015. The biggest changes concerned the activity categories and the data on the operational economy and investments. The data on municipal enterprises were also combined with the data on basic municipalities and joint municipal authorities. For the years 2015 to 2020, the activity categories of the data were based on Statistics Finland’s instructions (PDF) (in Finnish).
Starting from the statistical reference year 2015, in addition to group balance sheet data, data were also collected from municipalities and joint municipal authorities on the groups’ income statements and cash flow statements.
Preliminary financial statement data on municipalities and joint municipal authorities and their groups and enterprises for each statistical reference year collected for the statistics on local government finances were published during June following the statistical reference year. All final financial data were published in the service during September following the statistical reference year. Final financial data are based on data that municipalities and joint municipal authorities reported to Statistics Finland by the end of August following the statistical reference year.
Financial statement estimate data for each statistical reference year collected for the statistics on quarterly local government finances were published at the beginning of February. Financial statement estimate data are based on data that municipalities and joint municipal authorities reported to Statistics Finland by the end of January following the statistical reference year.
Data reported by municipalities and joint municipal authorities for the years 1975 to 2014 (only in Finnish)
The data collected for the statistics on finances and activities of municipalities and joint municipal authorities preceding the statistics on local government finances are still available.
The data are presented by year with the classifications of each year and with the divisions of municipalities and joint municipal authorities for each year. As a rule, the data are available starting from 1997, when the current types of classifications were adopted. The oldest data date from 1975.
For the years 2010 to 2014, the activity categories of the data were based on the Association of Finnish Local and Regional Authorities’ publication (in Finnish) Kuntien ja kuntayhtymien talous- ja toimintatilaston luokitukset (PDF) (Classifications of the statistics on the finances and activities of municipalities and joint municipal authorities).