Accounting and budget operations 2018 Stavanger

Stavanger Municipality maintains KOSTRA accounts. Read about KOSTRA at https://www.regjeringen.no/no/tema/kommuner-og-regioner/kommuneokonomi/kostra/ The Accounting consists of 6 data sets: —Operation and budget figures — Investment accounting and budget numbers — Arts Account Plan, linking to KOSTRA-Art — Responsibility Account Plan — Project Account Plan — Free Dimension Account Plan Operations and Investment Accounts and Budgets are divided into 5 dimensions: — Art — Responsibility — KOSTRA function — Project — Free dimension Accounting and budget are distributed by periods. The numbers are not accumulated. There are no sum lines per dimension. (E.g., if you want to know how much is spent on food in the first 4 months, you sum up all lines of Art 11150, and period 1,2,3,4, regardless of what is filled out in the remaining contingent dimensions.)