Les governments, ensemble ou un à un.
The words on this page: 13 definitions, including 4 acronyms, no jargon
- City
- On this site, "city" means ALL the governments that serve a person who lives there: national, regional and municipal together. When we write "Montreal", that set is what we mean.
- Municipality
- The city hall alone, and nothing else. Its revenue, its spending, its debt. That is a small part of what a resident carries: the rest comes from the other two governments.
- Tier
- One of the governments that administer you. Here there are up to three: national, regional (province, state, Land…) and municipal. Each collects its own taxes and pays its own services.
- Per capita
- The total amount divided by the number of people. Note: each government is divided by the Population of ITS territory: the national one by the whole country, the city by its residents only.
- Resident public footprint
- Our way of adding the three governments to give an order of magnitude. This is not an official account: these are three calculations on three different populations, placed end to end.
- Scope
- What is counted and what is not. "MUNICIPAL ONLY" counts only the municipality; "all governments" adds the province and the federal tier. Two very different amounts can both be right.
- Vintage
- The financial year of the figure: the fiscal year the report covers. It is not always the same from one government to another, and the page writes it each time.
- Own revenue
- Money a government collects itself: taxes, levies, fees, fines. What it receives from another government is excluded, otherwise the same tax would be counted twice.
- Transfer
- Money one government pays to another: for example Ottawa paying Quebec for health. This is not a new tax: it is a tax already collected, moved.
- GFSM
- Government Funds Statistics Manual: the IMF standard that defines how to consolidate public accounts
- COFOG
- the international classification of public spending by function: health, education, defence…
- S13
- the European code for all of a country's general government, every layer together
- S1313
- the European code for local government
Bern Government Stack
The public administrations around Bern residents.
Switzerland: state (S1311) · Switzerland: cantons (S1312) · Switzerland: social security (S1314) · Secteur Local Switzerland, outside Bern: Tier DERIVED · Bern
Government StackCity only
Les public finances autour of a resident de Bern.
Indicateur du Stack, construit à partir des moyennes par habitant (Switzerland: État (S1311) ÷ 8.9M, Switzerland: cantons (S1312) ÷ 8.9M, Switzerland: social security (S1314) ÷ 8.9M, Local sector suisse, outside Bern: Tier DERIVED ÷ 8.9M, Bern ÷ 136,988). Ce n'est pas la dépense mesurée dans Bern, ni une consolidation GFSM, ni une facture fiscale personnelle.
No defensible Stack total for this perimeter: figures by administration below.
- Switzerland: state (S1311) (÷ 8.9M)
- Switzerland: cantons (S1312) (÷ 8.9M)
- Switzerland: social security (S1314) (÷ 8.9M)
- Secteur Local Switzerland, outside Bern: Tier DERIVED (÷ 8.9M)
- Bern (÷ 136,988)
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
CALCULATIONS AND EVIDENCEFinancial analysis, calculations and evidenceOpen calculations and evidenceReplier
Sous ce bouton: le contrôle de plafond, ce qui ressort des comptes, le solde de chaque palier, le bilan par palier et la qualité de la fiche. Each figure porte son scope (city, pile des paliers, province, aire urbaine ou pays), son exercice et son unité. D'où vient chaque montant est écrit plus haut, au source ledger.
Who governs here: 3 institution(s) · 1 non additionnable(s)
| Tier | Revenue/res. | Spending/res. | Balance/res. | Fiscal year | Status | Source | Calcul |
|---|---|---|---|---|---|---|---|
| CHF 9,463 | CHF 9,472 | −CHF 9 | 2024 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 84,217 mn · spending 84,297 mn · balance -80 mn ÷ 8,900,000 hab | |
| · EU budget: not a member | n/d | n/d | n/d | absence named (A16) | EU tier: CH is not an EU member state. No Union budget amount is added to the stack. Named absence (A16 arbitration). | ||
| · including central government | n/d | CHF 10,129 | n/d | 2024 | audited | COUNTRY · OECD | OECD TABLE11 2024, S1311: Σ of the 10 COFOG functions 90,148.7 M CHF × 1e6 ÷ 8,900,000 res. Ce flow does NOT publish revenue by tier: "n/d" [not available], identified gap. |
| · including State governments | n/d | CHF 12,732 | n/d | 2024 | audited | COUNTRY · OECD | OECD TABLE11 2024, S1312: Σ of the 10 COFOG functions 113,317.2 M CHF × 1e6 ÷ 8,900,000 res. Ce flow does NOT publish revenue by tier: "n/d" [not available], identified gap. |
| · including Local government (ta city is dedans) | n/d | CHF 6,807 | n/d | 2024 | audited | COUNTRY · OECD | OECD TABLE11 2024, S1313: Σ of the 10 COFOG functions 60,585.8 M CHF × 1e6 ÷ 8,900,000 res. Ce flow does NOT publish revenue by tier: "n/d" [not available], identified gap. |
| · including social security | n/d | CHF 8,103 | n/d | 2024 | audited | COUNTRY · OECD | OECD TABLE11 2024, S1314: Σ of the 10 COFOG functions 72,118.6 M CHF × 1e6 ÷ 8,900,000 res. Ce flow does NOT publish revenue by tier: "n/d" [not available], identified gap. |
| CHF 9,250 | CHF 9,748 | −CHF 498 | 2023 | AUDITEDValue from audited financial statements or a final official accounting return. | API | revenue 1,267 mn · spending 1,335 mn · balance -68 mn ÷ 136,988 hab | |
| Resident public footprint (Spending by category) | CHF 40,768 | CHF 40,751 | CHF 17 | by tier | not published | footprint GovXRay | La même formule que Dépenses par catégorie (G = T + D, module consolide): all-purpose spending G 40,751 − own-source revenue T 40,768 = -17 CHF/res.. NE PAS additionner avec les lignes par palier: chacune divise par SA population et porte SON fiscal year; their sum is not the resident's deficit. |
What "receiving" means: 74% of this spending is services delivered or transfers; the rest is an accounting share
Fact receipt
Claim Stack: bodies_only
Indicateur du Stack, construit à partir des moyennes par habitant (Switzerland: État (S1311) ÷ 8.9M, Switzerland: cantons (S1312) ÷ 8.9M, Switzerland: social security (S1314) ÷ 8.9M, Local sector suisse, outside Bern: Tier DERIVED ÷ 8.9M, Bern ÷ 136,988). Ce n'est pas la dépense mesurée dans Bern, ni une consolidation GFSM, ni une facture fiscale personnelle.
No published reconciliation ledger for a Stack total: the participating administrations are shown separately.
- Total Stack combiné: No published reconciliation ledger for a Stack total: the participating administrations are shown separately. (Switzerland: state (S1311) · Switzerland: cantons (S1312) · Switzerland: social security (S1314) · Secteur Local Switzerland, outside Bern: Tier DERIVED · Bern)
WHERE THE FIGURES COME FROMOpen the official receipt, tier by tier
Each tier is a menu: closed, you read its name, vintage and Population; open, its line items. Each row is one line from the official accounts of un tier: tax, levy, contribution or deficit: divided by the Population of ce tier. National-tier tax ÷ the Population of the whole country is not what a resident of this city pays; a tax the city itself levies ÷ its own Population is closer. Native currency first. Transfers change height because the payer and the recipient do not share a Population: same money, two denominators.
Phone: the line, its kind, the calculation. The source note is on the calculation hover.
Switzerland: state (S1311)7 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes on production and consumption (D2) | revenue | n/d ÷ 8.9 M = 3,628 | 47.7 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Personal income taxes and wealth (D5, D91) | revenue | n/d ÷ 8.9 M = 3,299 | 43.3 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Social contributions (D61) | revenue | n/d ÷ 8.9 M = 8 | 0.1 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Transfers received from other tiers (D73, D92) | revenue | n/d ÷ 8.9 M = 58 | 0.8 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Sales, charges and property income (P11-P131, D4) | revenue | n/d ÷ 8.9 M = 544 | 7.1 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) | revenue | n/d ÷ 8.9 M = 74 | 1.0 % of the tier's revenue: gross revenue structure S1311 2024 (Eurostat gov_10a_main, TR 89,027 M), applied to the tier's derived revenue (A17, named pro rata). 68 MdCHF = consolidated expenditure attributed to State (69 MdCHF, 31.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1311 (B9 -1 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1311: 89 MdCHF. |
| Deficit (state) | deficit (borrowing) | 1 Md ÷ 8.9 M = 126 | 1 MdCHF: besoin de financement 2024 (B9 Eurostat, S1311, observed). CHF: besoin de financement 2024 (B9 Eurostat, S1311, observed) |
Switzerland: cantons (S1312)6 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes on production and consumption (D2) | revenue | n/d ÷ 8.9 M = 202 | 1.9 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
| Personal income taxes and wealth (D5, D91) | revenue | n/d ÷ 8.9 M = 5,105 | 48.8 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
| Social contributions (D61) | revenue | n/d ÷ 8.9 M = 24 | 0.2 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
| Transfers received from other tiers (D73, D92) | revenue | n/d ÷ 8.9 M = 2,873 | 27.5 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
| Sales, charges and property income (P11-P131, D4) | revenue | n/d ÷ 8.9 M = 2,030 | 19.4 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
| Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) | revenue | n/d ÷ 8.9 M = 233 | 2.2 % of the tier's revenue: gross revenue structure S1312 2024 (Eurostat gov_10a_main, TR 113,678 M), applied to the tier's derived revenue (A17, named pro rata). 93 MdCHF = consolidated expenditure attributed to Cantons (93 MdCHF, 42.8 % of S13 − S1313) + OBSERVED net lending/borrowing S1312 (B9,361 MCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1312: 114 MdCHF. |
Switzerland: social security (S1314)4 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Social contributions (D61) | revenue | n/d ÷ 8.9 M = 4,847 | 71.5 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 77,436 M), applied to the tier's derived revenue (A17, named pro rata). 60 MdCHF = consolidated expenditure attributed to Social security (55 MdCHF, 25.4 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 5 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 77 MdCHF. |
| Transfers received from other tiers (D73, D92) | revenue | n/d ÷ 8.9 M = 1,761 | 26.0 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 77,436 M), applied to the tier's derived revenue (A17, named pro rata). 60 MdCHF = consolidated expenditure attributed to Social security (55 MdCHF, 25.4 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 5 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 77 MdCHF. |
| Sales, charges and property income (P11-P131, D4) | revenue | n/d ÷ 8.9 M = 101 | 1.5 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 77,436 M), applied to the tier's derived revenue (A17, named pro rata). 60 MdCHF = consolidated expenditure attributed to Social security (55 MdCHF, 25.4 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 5 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 77 MdCHF. |
| Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) | revenue | n/d ÷ 8.9 M = 70 | 1.0 % of the tier's revenue: gross revenue structure S1314 2024 (Eurostat gov_10a_main, TR 77,436 M), applied to the tier's derived revenue (A17, named pro rata). 60 MdCHF = consolidated expenditure attributed to Social security (55 MdCHF, 25.4 % of S13 − S1313) + OBSERVED net lending/borrowing S1314 (B9 5 MdCHF, Eurostat gov_10a_main 2024). NAMED DERIVED (A1): the share is a COFOG pro rata, the deficit is observed; Gross non-consolidated revenue S1314: 77 MdCHF. |
Secteur Local Switzerland, outside Bern: Tier DERIVED6 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes on production and consumption (D2) | revenue | n/d ÷ 8.9 M = 90 | 1.3 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
| Personal income taxes and wealth (D5, D91) | revenue | n/d ÷ 8.9 M = 3,845 | 57.7 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
| Social contributions (D61) | revenue | n/d ÷ 8.9 M = 15 | 0.2 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
| Transfers received from other tiers (D73, D92) | revenue | n/d ÷ 8.9 M = 760 | 11.4 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
| Sales, charges and property income (P11-P131, D4) | revenue | n/d ÷ 8.9 M = 1,474 | 22.1 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
| Other transfers and revenue (D7 excluding D73, D9 excluding D91/D92, and D39) | revenue | n/d ÷ 8.9 M = 477 | 7.2 % of the tier's revenue: structure of gross S1313 revenue 2024 (Eurostat gov_10a_main, TR 60,550 M), applied to the Local sector excluding the city (A17). 61 MdCHF S1313 Eurostat 2024 minus audited revenue of Bern (1 MdCHF), shown on the bottom tier. NAMED DERIVED: S1313 − city (A2). |
Bern5 line items in this tier
| What it is | Nature | Official ÷ Population = /res. | Where the amount comes from |
|---|---|---|---|
| Taxes and levies | revenue | n/d ÷ 136,988 = 4,295 | 46.4 % of the tier's revenue: sources read in the city's own accounts (named bridge). 1 MdCHF: accounts of the commune (EFV, financial statistics FS (stdt_vgl)), status audited · source detail: 40 Fiskaleinnahmen 588.3 M |
| Fees, charges and sales | revenue | n/d ÷ 136,988 = 2,676 | 28.9 % of the tier's revenue: sources read in the city's own accounts (named bridge). 1 MdCHF: accounts of the commune (EFV, financial statistics FS (stdt_vgl)), status audited · source detail: 41 Regalien und Konzessionen 1.6 M; 42 Entgelte 225.0 M; 44 Finanzeinnahmen 140.1 M |
| Other and capital | revenue | n/d ÷ 136,988 = 90 | 1.0 % of the tier's revenue: sources read in the city's own accounts (named bridge). 1 MdCHF: accounts of the commune (EFV, financial statistics FS (stdt_vgl)), status audited · source detail: 43 Übrige Einnahmen 5.3 M; 6 Investitionseinnahmen 6.9 M |
| Grants and transfers received | revenue | n/d ÷ 136,988 = 2,189 | 23.7 % of the tier's revenue: sources read in the city's own accounts (named bridge). 1 MdCHF: accounts of the commune (EFV, financial statistics FS (stdt_vgl)), status audited · source detail: 46 Transfereinnahmen 299.9 M |
| Deficit (Bern) | deficit (borrowing) | 68 MCHF ÷ 136,988 = 498 | 68 MCHF: spending exceeds revenue. spending exceeds revenue |
Palier UE: Switzerland n'est pas État membre de l'Union européenne. Aucun montant de budget de l'Union n'est ajouté à la pile. Absence named (arbitrage A16). Vintage: national Eurostat tiers 2024 (gov_10a_main + COFOG gov_10a_exp) · city 2023. Amounts in CHF/habitant: each tier divided by ITS Population. Upper tiers: state (S1311), Cantons (S1312), social security (S1314). État et social security scindés (arbitrage A1) sans double compte: le total du haut reste S13 − S1313, consolidé. Le secteur Local outside city is un Tier NAMED DERIVED (A2). Le haut = S13 − S1313 (consolidé, 217 MdCHF), réparti entre État 31.8 %, Cantons 42.8 %, Social security 25.4 % au prorata, fonction by function, des dépenses COFOG non consolidées de chaque sous-secteur (Eurostat gov_10a_exp). Déficits observed by under-secteur (B9). Écart TE − Σ COFOG (consolidé hors local): 0 MCHF (positif = ligne nommée, négatif = laissé à l'écart de réconciliation). Les dérivations sont nommées dans les infobulles: 2.2 % retirés au prorata du secteur local.