Regionalregnskap

Regionalregnskap refers to the financial accounts and reporting for a defined geographic region within a country, such as a county, regional council, or metropolitan region. The regional accounts bring together revenues, expenditures, assets, liabilities, and cash flows to produce a coherent picture of the region’s financial position and performance. They are used for budgeting, financial planning, monitoring, and accountability to residents and higher levels of government.

Scope and contents typically include operating and capital budgets, revenue streams (local taxes or tax shares, state or national grants, user fees), transfers from other levels of government, debt, investments, and financial assets and liabilities. The accounts also include financial indicators such as liquidity, solvency, and investment capacity.

Preparation and governance are usually the responsibility of regional finance authorities or councils and subject to internal and external audit. They are typically published annually and sometimes quarterly, following national public sector accounting standards or regional guidelines adapted from them.

Relation to other levels and actors: regional accounts complement municipality-level and national accounts. They support regional development planning, performance evaluation, and intergovernmental funding allocations.

Transparency and data: regions often publish the accounts as open data or public reports, providing metrics like debt per capita, expenditure on services, and capital investment levels.

Legal basis and variation: the exact format and requirements depend on national law and administrative practice. While terminology and scope vary by country, the purpose remains to provide transparent, accountable management of regional public finances.