Revenue and expenditure of the City of Tampere 2013

The data includes the financial statements, the budget and the annual plan of the City of Tampere for 2013. The data include the internal and external income and expenditure of both the base city and the unincorporated enterprises and funds. The City of Tampere’s operations are organised according to the client-producer model, which is why the information includes a significant number of intra-city transactions. These transactions can be distinguished from external transactions by the partner company code included in the material. ## Selection Concepts: ### Company The highest monitoring level of the city organisation after the city level. As a rule, the company corresponds to the level in the organisational structure from which separate financial statements and imputed separations are prepared in the financial statements. Similarly, intra-city transactions are made between the companies in question, cf. the partner company below. The City of Tampere’s operations are organised according to the client-producer model, which is why the financial statements and budget data contain a large number of intra-city transactions. For the same reason, as an exception to the organisational structure, enterprise 1110 Decision-making and group steering includes the client’s core processes according to the Group Administration and the client-producer model, in which the main procurement of services takes place. ### Unit of results The lowest level of monitoring of the city’s organisational structure to which accounting transactions are made. The units are attached to the hierarchy of units of output. ### Ty Hierarchy The city organisation is structured in the City’s ERP system by result unit as a hierarchy. The units mentioned above are not in numerical order in the hierarchy. With the help of the Ty hierarchy system variable, the profit units are organised in accordance with the city’s official hierarchy of profit units. ### Ty hierarchy level 1-7 The hierarchy of output units describes the organisational structure. As a rule, Ty hierarchy level 2 indicates which production area or unincorporated establishment (e.g. Specialised Medical Care or Tampere Ateria Enterprise) is concerned. The following levels describe the internal structure of each enterprise. ### SME hierarchy level 2-7 Divides general ledger accounts as a hierarchy into subtotal, revenue and expenditure items according to the structure of the profit and loss account. ### General account Transactions are recorded in different accounting accounts according to the subject. For example, the purchase of a book is recorded in the Assets, Supplies and Goods group in the income statement in the Literature purchases account (461200). The Tampere Accounts Catalogue and the instructions for recording the accounts are attached and explain the content of the accounts in more detail. ### Partner company Identifies the counterparty to the transaction: in the seller’s accounts, the partner company tells to whom the goods/services have been sold, in the buyer’s accounts the code indicates from whom the goods/service was purchased. For transactions between different units of the city, the number of partners starting with the number one (1) is used. Other codes are used for various statistical purposes and for transactions between entities belonging to the city’s group. A list of available codes is attached. As a rule, budgets and annual plans only use intra-city partners (1-start). ### TP 2013 Information on the 2013 financial statements, EUR ### TA 2013 Original budget approved by the City Council on 19 November 2012, EUR ### VS 2013 Annual plan 31.12.2013 (TA2013+changes), EUR ## Introduction materials [Financial data openings of the City of Tampere – Presentation – Speakerdeck] (http://speakerdeck.com/opendatatre/tampereen-kaupungin-talousdata-avaukset-jaakko-korkala) [Open Data TRE meetup 3: Financial data – Youtube] (https://www.youtube.com/watch?v=1kWa5X55UaU)