SKR04

SKR04 is a Swedish municipal financial classification used by local governments to standardize budgeting, accounting, and reporting. It is part of the SKR family of classifications developed by Svenska Kommuner och Regioner (SKR) to harmonize financial information across municipalities, counties, and regions in Sweden.

Developed in the early 2000s as an update to earlier municipal accounting schemes, SKR04 provides a structured coding system for presenting income, expenses, assets, and liabilities. The system facilitates consistent aggregation, comparability, and benchmarking of financial data both within a municipality over time and across different municipalities. It also supports statutory reporting and external data exchanges with national authorities and statistical agencies.

Structure and use: SKR04 uses numeric codes that map to broad function categories, with subcodes for more detailed accounts. The framework is designed to be extensible and compatible with the national Chart of Accounts used in Swedish public sector accounting. In practice, SKR04 supports budgeting, financial planning, reporting, and performance analysis in public financial management.

Current status: While newer SKR classifications exist and are progressively adopted, SKR04 remains in use, particularly for historical datasets and legacy financial systems. Municipalities may maintain SKR04 mappings alongside newer versions to ensure continuity of financial reporting and data migration.