5A report focusing on central government ICT expenditure has been created to facilitate the examination of ICT expenditure in different account groups of commercial accounting as a whole. The report is based on the accruals in the commercial accounting accounts used to monitor ICT expenditure.
The report can be used to examine central government ICT expenditure as a whole, by administrative branch or by accounting unit. The report contains data from 2018 onwards.
A description of the information content and functionalities of the report can be found below the report view. The report itself is currently only available in Finnish.
Data content of the report
The report covers the account groups of commercial accounting described below. As far as expenditure is concerned, these accounts have been grouped into those that describe procurements from parties outside the central government and those that describe internal procurements within the central government. For a list of the account categories used in the report, click on the Info button in the top right-hand corner of the report.
- Balance sheet accounts (investments): 11200 Purchased packaged software products and information systems; 11400 Self-made or commissioned information systems; 12550 ICT equipment
- Regarding investments, the report covers entries that represent budget expenditure for the year in question.
- NB. The report does not include ICT expenses recorded in the accounts for fixed assets in progress in commercial accounting.
- Expenditure accounts (external procurements): 42040000 Rents of ICT equipment; 43220300 Telecommunications services; 43230000 ICT services; 43270000 Application services; 43920001 ICT expert and maintenance services; 45200000 Patent and licence fees and fees for rights of use
- Expenditure accounts (internal procurements): 43250000 ICT service purchases, internal; 43928001 IT expert and maintenance services, internal; 45208000 Patent and license fees and fees for rights of use, internal; 43250002 ICT service purchases, capitalised, internal; 43928003 IT expert and maintenance services, capitalised, internal
In the charts of the report, the accruals in the account groups of commercial accounting that describe external and internal ICT expenditure are presented separately. They are itemised in this way because the accruals in the expenditure accounts describing external and internal procurements should not be aggregated in reporting. Procurements of external services also include purchases made by service centres and other agencies within the central government which the agencies in question have billed to their customers, in other words other agencies. The aggregation of the accruals would in some cases lead to double reporting of the expenditure.
Regarding investments, it should be noted that the report does not include ICT expenses recorded in the accounts for fixed assets in progress in commercial accounting. It has not been possible to include in the report the share of ICT in fixed assets in progress as it is not separated from other fixed assets in progress in commercial accounting. Based on accounting data, it has been estimated that a significant, or even the greatest, share of ICT investments is treated as fixed assets in progress in accounting. Consequently, the accruals in the balance sheet accounts in the report do not provide a comprehensive overview of the amount of ICT investments in central government.
In the top section of the report screen, you can set filters to be applied to the charts. Starting from the left, you can select the period to be examined (Year, Month) or apply filters related to the organisation (Administrative branch, Accounting unit), the account group and commercial accounting accounts as well as the expenditure group (internal ICT expenditure, external ICT expenditure). See below for a more detailed description of how the filtering functionalities can be used in each chart of the report.
As a default, the report shows all years and all administrative branches with their accounting units. Similarly, all accrual data for the accounts included in the report are presented for the commercial accounting accounts.
The top right-hand corner of the report indicates the latest month included in the report (in format year/month).
The total expenditure chart shows the ICT expenditure broken down into external ICT expenditure (balance sheet accounts and expenditure accounts for external procurements) and internal ICT expenditure (expenditure accounts for internal procurements). The chart always shows the data for the current budget year and the previous four years. The chart always also covers all balance sheet and expenditure accounts included in the report. Using the settings Administrative branch and Accounting unit, you can filter the data shown in the chart based on organisational criteria.
The ICT expenditure by account group chart shows the accruals in the commercial accounting accounts. As a default, the chart shows all administrative branches and the accruals in all commercial accounting accounts included in the report. You can use the filtering functionalities in the chart and select the period (Year, Month), organisations (Administrative branch, Accounting unit) or accounts (Account group, Commercial accounting account) you wish to view. Use the expenditure group filter when you wish to view either internal or external ICT expenditure.
Based on the selected type of ICT expenditure, the chart shows the annual accruals by administrative branch. The chart always shows either external or internal ICT expenditure (filtering by Expenditure group or the filtering function in the chart). You can additionally apply the Account group, Commercial accounting account filter to the account outcomes shown in the chart. The chart can also be updated by applying the filters Year, Month and Administrative branch, Accounting unit.
You can drill down to a more detailed level of data in the different views of the report. The drilling down functionalities are displayed in the top right-hand side of the screen when you hover the cursor over the visualization. For more detailed instructions for drilling down, see Microsoft’s PowerBI help page. To export background data from the Taulukkoon (To table) view, hover the cursor over the table and select the three dots button in the upper right-hand corner. The button opens a menu that provides the option ‘Export data’, which you can use to download the table data in Excel format.