Social expenditure of municipalities and associations

Definition: In general, the municipalities are responsible for the direct provision of services for citizens. For example, the municipalities maintain schools, daycare centres and facilities for the elderly. In addition, many social services are provided by the municipalities. The social expenditure of municipalities and municipal associations includes in particular: —Services according to the SGB II, especially services for accommodation and heating, —Benefits for social assistance and basic pensions in old age and in the event of disability under SGB XII; —Benefits to victims of war, etc. Claimants, —Services of youth assistance; and —Benefits under the Asylum Seekers Benefits Act. With the introduction of the SGB II, since 2005, the expenditure on unemployment benefit II and the benefits for integration into work have been part of the social expenditure of individual option communities. According to SGB II, the option communities for their area of responsibility assume not only the communal social tasks, but also the tasks of the Federal Employment Agency. By the end of 2011, a total of 10 municipalities were option municipalities in NRW. Since 1.1.2012, 8 other North Rhine-Westphalian municipalities have received the status of an option commune. Data source: IT.NRW, annual invoice results (until 2008: Annual accounts statistics, from 2009: Financial accounting statistics), quarterly cash statistics of municipalities and municipal associations定义： 一般而言，市政当局负责为市民直接提供公共服务。例如，市政当局负责运营学校、日间照料中心及老年服务设施。此外，诸多社会服务亦由市政当局提供。 市政当局与市政联合体的社会支出具体涵盖以下类别： — 依据《社会法典第二卷》（SGB II）提供的服务，尤其包括住宿与供暖服务； — 依据《社会法典第十二卷》（SGB XII）发放的社会救助金以及老年与残疾基本养老金； — 战争受害者等索赔人的救助金； — 青年援助服务；以及 — 《寻求庇护者救助法》规定的救助金。 自2005年《社会法典第二卷》实施以来，第二失业救济金及就业融合救助金的支出已纳入各试点共同体的社会支出范畴。根据《社会法典第二卷》规定，试点共同体不仅需承担辖区内的公共社会事务，还需承接联邦就业局的相关职能。截至2011年末，北莱茵-威斯特伐利亚州（NRW）共有10个试点市政当局。自2012年1月1日起，另有8个北莱茵-威斯特伐利亚州的市政当局获得试点共同体身份。 数据来源： IT.NRW，年度结算结果（2008年前为年度账户统计，2009年起为财务会计统计），以及市政当局与市政联合体的季度现金流量统计。