County authority accounts, 2011

The gross operating revenues for the county authorities amounted to about NOK 60.6 billion in 2011 compared to NOK 57.4 billion in 2010; an increase of about NOK 3 billion. Gross operating expenditure totalled about NOK 58.4 billion in 2011 compared to NOK 53.5 billion in 2010; an increase of about NOK 4.9 billion. This resulted in a gross operating surplus of approximately NOK 2.2 billion or 3.6 per cent of the gross operating revenues in 2011, which was roughly a decrease of NOK 1.7 billion from the previous year.

Largest share of income from government subsidies

In 2011, government subsidies represented 42.9 per cent of gross operating revenues equivalent to approximately NOK 26 billion. Compared to the previous year, this percentage showed a slight decrease of 0.8 per cent in 2011; an equivalent of approximately NOK 900 million.

In 2010, administrational reforms saw the county municipalities taking over responsibility for the state’s transport affairs. This is clearly visible in the accounts for the year 2010, which showed a significant increase in the government subsidies obtained from the state. In 2010, the county authorities’ government subsidies increased by about NOK 7.3 billion.

Income and capital taxes accounted for about 32.8 per cent of the total gross operating revenues, or about NOK 20 billion in 2011; an increase of almost NOK 730 billion from the previous year.

Continuous activities in transport affairs

The county authorities’ gross operating expenditure on transport affairs increased considerably in 2010 due to the administrational reforms. Gross operating expenditure for transport affairs increased by 1.4 per cent in 2011; an increase from 26 per cent in 2010 to 27.4 per cent in 2011. Gross operating expenditure towards secondary education experienced a reduction, while expenditures to other service areas were relatively stable or more or less the same as in 2010.

Huge deficits before loans and allocations

In 2011, the gross investment expenditure was about NOK 12.2 billion compared to NOK 11.1 billion the previous year; an increase of about 9.3 per cent. This shows that the investment in the transport affairs sector is still on the increase from the previous year.

As a result of the administrational reforms in 2010, the county authorities’ investments also showed an increase in revenues from transfers from the operational accounts as well as revenues from contributions, reimbursements and property sales in 2011.The investment revenues were about NOK 3.8 billion in 2011 compared with NOK 3.2 billion in 2010. The percentage of loans allocated to investments amounted to 42.8 per cent in 2011 compared with 41.8 per cent in 2010.

In 2011, the deficit before loans and allocations was about NOK 3.5 billion; an increase of about NOK 2 billion from 2010. In 2011, the county authorities’ allocations to funds for future use were about NOK 287 million. This was a reduction of about NOK 1.6 billion from the previous year.

County municipalities’ consolidated accounts

The gross operating surplus for the county municipalities’ consolidated accounts declined by about NOK 1.7 billion from the previous year. The gross operating expenditure amounted to about NOK 58.9 billion, whereas the gross operating revenue amounted to about NOK 61.2 billion. The county municipalities’ consolidated accounts’ share of gross operating surplus was approximately NOK 35 million in 2011 compared to NOK 50 million in 2010.

The net operating surplus for the consolidated accounts was about NOK 3.5 billion in 2011 compared to NOK 5.1 billion in 2010. This is a decrease of around 32 per cent from the previous year. The county municipalities’ consolidated accounts’ share of net operating surplus was approximately NOK 125 million in 2011 compared with NOK 61 million in 2010.

The administrational reforms have also influenced the investment levels in the county municipalities’ consolidated accounts. The gross investment expenditure was almost NOK 12.5 billion in 2011 compared to NOK 11.3 billion in 2010. The consolidated units’ share of the county municipalities’ gross investment expenditure amounted to approximately NOK 306 million in 2011 compared to NOK 153 million in 2010.

Tables:

• Table 1 Main figures for operating - and capital accounts and financing. County municipalities, audited figures 2008-2011. NOK million
• Table 2 Main figures for operating - and capital accounts and financing. Consolidated county accounts, audited figures 2008-2011. NOK million
• Table 3 National key figures. County authority. Audited figures 2008-2011