Joint parish councils, accounts, 2005

The operating revenues increased by NOK 117 million from 2004 to NOK2608 million in 2005. Subventions given by local and county municipalities accounts for 65 percent of the total operating income. Revenues originating from sales, fees, rents and other operating revenues represented 6,8 percent of the total. The distribution of income has not changed significantly from 2004.

The operating expenses increased by NOK 94 million to NOK 2388 million in 2005. Payroll expenses constitute 62 percent of the operating expenses. Payroll expenses and expenses for goods and services together accounted for almost 90 percent of the operating expenses.

Net financial expenses increased by NOK 6 million from 2004 to 2005, of which the increase in amortization expenses represented NOK 5 million.

Net result of financial expenses and income increased by NOK 17 million from 2004 to 2005 to NOK 111 million, representing 4,2 percent of operating revenues.

The calculated depreciation made by the joint parish councils accrued to NOK 93 million. However, depreciations are not accounted for in the governmental income statements for these councils with respect to the result.

In 2005 the average revenue per capita was NOK 564, while the average expense pr capita was NOK 537.

The distribution of the total operating expenses related to purpose, shows that 41 percent was allocated to the operation of churches. The administration accounted for 29 percent, while the operation of cemeteries and other activities represented respectively 18 and 12 percent.

Less investments

The amount of investments in tangible fixed assets for 2005 was NOK 335 million, NOK 39 million lower than the previous years. Subventions, contributions, and transfers in addition to funds finance NOK 264 mill of the investments. New loans amounted to NOK 71 million.

59 percent of the investments are related to the churches, while 33 percent relates to the cemeteries.

Increase in balance sheet

Total assets administered by the joint parish councils in 2005 were NOK 5218 million, up NOK 271 million from 2004. The increase in current assets is NOK 141 million and higher than the increase in fixed tangible assets.

As a substantial part of the investments were financed by transfers and equity, the increase in long term liabilities is NOK 30 million.

The working capital has improved during the year by NOK 109 million from 2004 and now totals NOK 545 million.

The basis of the tables

For 2005 there are 41 joint parish councils that has not submitted their accounts. In the tables presented, data for these 41 councils have been calculated based upon population statistics.

With reference to the changes in the accounting guidelines there might be potential

inconsistencies of some of the accounts across the total number of joint parish councils. That is the reason for not specifying items in Table 1 regarding 2002 and 2003.

New accounting guidelines from the Ministry has been introduced for 2004. This complicates comparisons of items with precedent years.

Tables:

• Table 1 Financial statement
• Table 2 Balance Sheet
• Table 3 Total operating expenses by purpose
• Table 4 Total investment by purpose