Local government accounts are reported electronically by municipalities and county municipalities to Statistics Norway, and extrabudgetary and joint municipal or joint county units send filled-in questionnaires. On the expenditure side, final consumption expenditure is recorded net of administrative fees and charges, but gross figures are also shown. Net fixed capital formation and net purchase of land are also recorded net, but again gross figures are shown. On the revenue side, operating surplus is recorded net of operating costs. Similarly, transfers within central government are consolidated in the central government account and transfers within local government are consolidated in the local government account, but transfers between the two sectors are not consolidated in these accounts.
Consolidation is achieved by combining the data from all units and accounts involved.