Preliminary results from county councils and municipalities for 2015. Corrected 2016-03-08:
Repayment of insurance premiums increase the result for municipalities and county councils
The municipalities ‘accounts show a surplus of SEK 12.2 billion. County councils report a surplus of SEK 0.7 billion in their annual accounts for 2015. However, the results are affected by the one-time repayment of insurance premiums of SEK 4.9 billion.
Temporary contribution to refugee reception
The parliament decided in December 2015 to distribute a temporary contribution of SEK 9.8 billion to municipalities and county councils to handle the refugee situation. Municipalities and county councils can choose to distribute this income until 2016. The outcome of 2015 shows that most of the municipalities and county councils will report this income in 2016. Therefore this has not affected the result of 2015 considerably. The municipalities have reported SEK 0.9 billion and the county councils SEK 0.1 billion in 2015.
More municipalities show a surplus in 2015
The municipalities report a surplus of SEK 12.2 billion. This represents an increase of SEK 2.6 billion compared to the previous year. But the result 2015 is affected positively with about SEK 3.6 billion of the repayment of insurance premiums. Without the repayment the result is lower than the previous year and shows a surplus of SEK 8.6 billion.
For 2015, about 90 percent of the municipalities reported a surplus. This proportion is higher than the year before, when 80 percent of the municipalities showed surpluses. The municipality groups “Large cities” and “suburban municipalities” have the highest results. All municipalities in those groups reported a surplus. In the municipality group “Municipalities in sparsely populated regions” only 75 percent of the municipalities reported a surplus.
| 2013 | 2014 | 2015 | |
|---|---|---|---|
| Operational revenues | 127.9 | 127.2 | 139 |
| Operational expenditures | ‑550.7 | ‑571 | ‑599.4 |
| Depreciation | ‑19.1 | ‑19.3 | ‑20.4 |
| Net operational expenditures | ‑441.9 | ‑463.1 | ‑480.8 |
| Tax revenues | 378.3 | 389.3 | 409.1 |
| Economic equalisation and general grants from central government | 76.5 | 79.7 | 80 |
| Financial revenues | 13.1 | 12.3 | 10.1 |
| Financial expenditures | ‑10.7 | ‑7.8 | ‑5.8 |
| Income statement before extraordinary items | 15.2 | 10.4 | 12.6 |
| Extraordinary income | 8.7 | 1.5 | ‑ |
| Extraordinary expenditures | ‑0.1 | ‑2.3 | ‑0.4 |
| Net income (surplus) | 23.9 | 9.6 | 12.2 |
In the table the Region of Gotland is included with 65 percent.
Almost every other county council’s results shows a deficit in 2015
The annual accounts show a surplus of SEK 0.7 billion for county councils and regions in 2015. This is a lower result then the previous year when the result was SEK 2.6 billion. However, the result in 2015 is affected positively by about SEK 1.3 billion of the repayment of insurance premiums. Without the repayment the result shows a deficit of SEK 0.7 billion.
More and more county councils show a deficit. Nine of the 21 county councils reported a deficit in 2015. In 2014 seven county councils reported a deficit. In 2015 only three county councils show a result of 2 percent or more of taxes and contributions, which is the limit for a good economic administration. Without the repayment of insurance premiums none of the county councils reach the limit.
| 2013 | 2014 | 2015 | |
|---|---|---|---|
| Operational revenues | 50.2 | 51.3 | 54.3 |
| Operational expenditures | ‑286.7 | ‑300.9 | ‑317.5 |
| Depreciation | ‑8.4 | ‑8.8 | ‑9.2 |
| Net operational expenditures | ‑244.9 | ‑258.4 | ‑272.4 |
| Tax revenues | 205.8 | 213.1 | 225.2 |
| Economic equalisation and general grants from central government | 46.5 | 47.3 | 48 |
| Financial revenues | 2.5 | 3.1 | 3 |
| Financial expenditures | ‑11.6 | ‑1.9 | ‑3.1 |
| Income statement before extraordinary items | ‑1.7 | 3.3 | 0.7 |
| Extraordinary income | 0 | 0 | 0 |
| Extraordinary expenditures | 0 | 0 | 0 |
| Net income (surplus) | ‑1.7 | 3.3 | 0.7 |
In the table the Region of Gotland is included with 35 percent.
Definitions and explanations
One municipality is missing in the combined surplus for the municipalities. Consequently, an estimate has been made to be able to present a total income statement for the municipalities on the national level.
Region Gotland is responsible for municipal tasks, county council tasks and regional development. This means that it is very difficult to compare data for the income statement and balance sheet for Region Gotland with other municipalities and county councils in Sweden. In an attempt to achieve comparability, Statistics Sweden has estimated that 65 percent of Region Gotland’s total activity concerns municipal activities, while 35 percent concerns county council activities. However, this is an estimation and comparisons with other municipalities and county councils should be made with caution.
The present figures are preliminary and can be revised when the closing of accounts has been finalised by the municipalities and county councils.
Extraordinary items refer to income and expenditures that do not originate from regular activities. Income before extraordinary items is not always comparable, since what is considered as extraordinary can differ.
The figures are in current prices.
Next publishing will be
Next publishing will be on 18 March 2016.
More detailed accounts for the county councils and municipalities will be presented successively from April.
The final figures will be published on 31 August 2016.
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.