Preliminary results from municipalities and county councils for 2016:
Large surplus in municipalities and county councils
Statistical news from Statistics Sweden 2017-03-07 9.30
Municipal sector accounts show a surplus of SEK 24.9 billion for 2016. This is an improvement with SEK 9.7 billion compared to previous year. Increased income from government contributions and increased tax income is the primary explanation to the large surplus.
Increased government contribution and tax income
The preliminary result of 2016 shows large surplus for the municipal sector. This is the largest surplus in the sector in the whole 2000s. The surplus amount to SEK 24.9 billion. This represents an increase of SEK 9.7 billion compared to the year before. It is the municipalities which have the largest surplus. The surplus was SEK 21.5 billion and the county councils surplus was SEK 3.4 billion. The large surplus can be explained by several temporary government contributions. The government contribution which has largest effect on the result is the temporary contribution to handle the refugee situation. The municipalities and county council could choose to periodise this contribution in 2015 or in 2016. The contribution was of total SEK 9.8 billion and was in 2015 periodised with SEK 1 billion and in 2016 with SEK 7.9 billion.
Another explanation to the good result in the municipal sector can be explained by increased tax income. The tax income was in 2016 SEK 669.9 billion, which is an increase with 5.6 percent since previous year.
| 2014 | 2015 | 2016 | |
|---|---|---|---|
| Operational revenues | 127.2 | 141.6 | 164.1 |
| Operational expenditures | ‑570.9 | ‑599.6 | ‑643.9 |
| Depreciation | ‑19.3 | ‑20.6 | ‑22.2 |
| Net operational expenditures | ‑463 | ‑478.6 | ‑502 |
| Tax revenues | 389.3 | 409.1 | 431.7 |
|
Economic equalisation and general |
79.7 | 80.1 | 88.4 |
| Financial revenues | 12.3 | 10.1 | 8.8 |
| Financial expenditures | ‑7.8 | ‑5.7 | ‑5.2 |
| Income statement before extraordinary items | 10.5 | 15 | 21.7 |
| Extraordinary income | 1.5 | 0 | 0.1 |
| Extraordinary expenditures | ‑2.3 | ‑0.4 | ‑0.3 |
| Net income (surplus) | 9.7 | 14.6 | 21.5 |
In the table the Region of Gotland is included with 65 percent.
Also most of the county councils’ reports a surplus
The county councils results shows in 2016 a surplus of SEK 3.4 billion. This is a better result than the previous year with SEK 2.8 billion. Only 3county councils’ shows a deficit in 2016. Compared to 2015 when almost every other county councils’ reported a deficit.
The reason that more county councils shows surpluses can be explained by more contributions, particularly the temporary contribution to handle the refugee situation . But also an extra contribution to support health care.
8 county council reach a result of 2 percent or more of taxes and contribution which correspond to the limit of good economic household. In 2015 it was only 3 county council which reached the limit.
| 2014 | 2015 | 2016 | |
|---|---|---|---|
| Operational revenues | 51.4 | 54.3 | 56.3 |
| Operational expenditures | ‑300.8 | ‑317.5 | ‑333.3 |
| Depreciation | ‑8.8 | ‑9.2 | ‑9.8 |
| Net operational expenditures | ‑258.2 | ‑272.4 | ‑286.8 |
| Tax revenues | 213.1 | 225.2 | 238.2 |
| Economic equalisation and general grants from central government | 47.3 | 48 | 51.6 |
| Financial revenues | 3.1 | 3 | 2.8 |
| Financial expenditures | ‑1.9 | ‑3.2 | ‑2.4 |
| Income statement before extraordinary items | 3.4 | 0.6 | 3.4 |
| Extraordinary income | 0 | 0 | 0 |
| Extraordinary expenditures | 0 | 0 | 0 |
| Net income (surplus) | 3.4 | 0.6 | 3.4 |
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 estimation has been made to be able to present a total income statement for the municipalities.
Region Gotland is responsible for municipal tasks, county council tasks and also 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. Statistics Sweden has, in an attempt to comparability, estimated that 65 percent of their 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.
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 21 March 2017.
More detailed accounts for the county councils and municipalities will be presented successively from April.
The final figures will be published on 31 August 2017.
Feel free to use the facts from this statistical news but remember to state Source: Statistics Sweden.