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Good results for county authorities
statistikk
2014-06-16T10:00:00.000Z
Public sector;Public sector
en
kommregnfy, County authority accounts, county authority economy, county authority finances, operational accounts, government transfers, investments, financing, county authority purchases, property taxes, fees, user payments, property management, operating accounts by function, county authority services, county authority expenditure and income, financing sources, special establishments, county authority enterprises, inter-municipal enterprises, inter-municipal cooperationLocal government finances , KOSTRA , Public sector
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County authority accounts, 2013

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Good results for county authorities

Present figures for the county authorities show a total net operating surplus of approximately NOK 4 billion, which constitutes 6 per cent of gross operating revenues in 2013. The county authorities’ net operating surplus has remained above 5 per cent in recent years.

National figures, county municipalitiesPublished 16 June 2014
Amount (mill. NOK)Per cent change
20132012 - 20132007 - 2013
Main financial figures
Gross operating revenues67 3766.765.1
Gross operating expenditure64 2826.559.9
Net operating surplus4 000....
Gross investment expenditure14 30514.3187.2
 
201320122007
Financial figures
Gross operating surplus of total gross operating revenues4.64.31.5
Net operating surplus as a percentage of total gross operating revenue5.95.24.0
Unrestricted revenues per capita (NOK)74.676.675.3
Gross operating expenditure, administration and management expenditure, as a percentage of gross operating expenditure4.85.13.9
Gross operating expenditure, upper secondary education, as a percentage of gross47.148.554.4
Gross operating expenditure, transportation affairs, as a percentage of gross op27.827.718.7

Source: Statistics Norway

Figure 1. Gross and net operating surplus. County authorities, audited figures

The gross operating revenues for the county authorities amounted to NOK 67.4 billion in 2013, compared to NOK 63.1 billion in 2012. Gross operating expenditure totalled NOK 64.3 billion in 2013, compared to NOK 60.4 billion in 2012. This resulted in a gross operating surplus of approximately NOK 3.1 billion in 2013. The gross operating surplus increased by about NOK 357 million from the previous year.

Net operating surplus increased by NOK 0.7 billion, from NOK 3.3 billion in 2012, to just above NOK 4 billion in 2013.

Increase in unrestricted revenues

Government subsidies and income taxes are revenues that county authorities can use freely without restrictions by laws and regulations. In 2013, unrestricted revenues amounted to about NOK 50 billion, which was an increase of about NOK 1.9 billion from the previous year.

Government subsidies are the largest source of income for the county authorities. In 2013, they amounted to 44.1 per cent of the gross operating revenues and were just above NOK 27 billion. Despite an increase of over NOK 0.6 billion from 2012, the government subsidies’ share of the gross operating revenues declined by 1.9 percentage points from the previous year.

Income and capital taxes accounted for 36.6 per cent of the total gross operating revenues and amounted to NOK 23 billion in 2013, compared to NOK 22 billion in 2012.

The other revenue sources have been more or less the same compared to the previous year. Revenues from sales and hiring increased by about NOK 200 million from 2012 to 2013; while the total revenues from reimbursement of value added tax (VAT) amounted to NOK 4.5 billion in 2013.

Loans for investments are reduced

The percentage of loans allocated to investments amounted to 37.6 per cent of the gross capital expenditure in 2013, compared to 46.6 per cent in 2012. Applied loans for the county authorities amounted to about NOK 5.4 billion in 2013, compared to about NOK 5.8 billion in 2012.

The gross investment expenditure amounted to NOK 14.3 billion in 2013, compared to NOK 12.5 billion the previous year. Revenues from contributions, reimbursements and property sales amounted to about NOK 4.5 billion in 2013, or almost 31 per cent of the gross capital expenditure. From 2010 to 2013, these revenues have increased by about NOK 1.2 billion or 1.9 per cent of gross capital expenditure. The increase is a result of the administration reform implemented in 2010.

In 2013, the deficit before loans and allocations was just over NOK 4 billion; an increase of about NOK 1 billion from the previous year. Funds allocated for future use decreased by about NOK 1.3 billion, and resulted in about NOK 0.4 billion in 2013.

Slight decrease in public expenditure

Upper secondary education incurs high costs in the county authorities. Expenditure for upper secondary schools amounted to 47.1 per cent of gross operating expenditure. This was a slight decrease of about 1.4 percentage points from the previous year.

Gross operating expenditure for transport affairs has gradually increased since the implementation of the administration reform in 2010. The county authorities were assigned the responsibility of the state highways, which resulted in the increase of the transport affairs’ expenditures.

Positive net operating surplus for the consolidated county municipalities

The net operating surplus for the consolidated accounts was about NOK 4.0 billion in 2013, compared to about NOK 3.3 billion in 2012. This is an increase of about NOK 750 million.

The gross operating surplus for the county municipalities’ consolidated accounts increased by just over NOK 424 million from the previous year. The gross operating expenditure amounted to about NOK 68.3 billion, while the gross operating revenue amounted to about NOK 65.2 billion.

The administration reforms have also influenced the investment levels in the county municipalities’ consolidated accounts. The gross investment expenditure was NOK 14.6 billion in 2013, compared to NOK 12.9 billion in 2012.