Classification of the functions of government - COFOG COFOG is designed for classifying current transactions (such as consumption expenditure, subsidies and current transfers), capital outlays (capital formation and capital transfers) and acquisition of financial assets by general government and its subsectors.
Note: “CS” and “IS” denote collective services and individual services respectively. 01. GENERAL PUBLIC SERVICES 01.1 Executive and legislative organs, financial and fiscal affairs, external affairs
01.1.1 Executive and legislative organs (CS)
01.1.2 Financial and fiscal affairs (CS)
01.1.3 External affairs (CS)
01.2 Foreign economic aid
01.2.1 Economic aid to developing countries and countries in transition (CS)
01.2.2 Economic aid routed through international organisations (CS)
01.3 General services
01.3.1 General personnel services (CS)
01.3.2 Over-all planning and statistical services (CS)
01.3.3 Other general services (CS)
01.4 Basic research
01.4.0 Basic research (CS)
01.5 R&D General public services
01.5.0 R&D General public services (CS)
01.6 General public services n.e.c.
01.6.0 General public services n.e.c. (CS)
01.7 Public debt transactions
01.7.0 Public debt transactions (CS)
01.8 Transfers of a general character between different levels of government
01.8.0 Transfers of a general character between different levels of government (CS) 02. DEFENCE 02.1 Military defence
02.1.0 Military defence (CS)
02.2 Civil defence
02.2.0 Civil defence (CS)
02.3 Foreign military aid
02.3.0 Foreign military aid (CS)
02.4 R&D Defence
02.4.0 R&D Defence (CS)
02.5 Defence n.e.c.
02.5.0 Defence n.e.c. (CS) 03. PUBLIC ORDER AND SAFETY 03.1 Police services
03.1.0 Police services (CS)
03.2 Fire-protection services
03.2.0 Fire-protection services (CS)
03.3 Law courts
03.3.0 Law courts (CS)
03.4. Prisons
03.4.0 Prisons (CS)
03.5 R&D Public order and safety
03.5.0 R&D Public order and safety (CS)
03.6 Public order and safety n.e.c.
03.6.0 Public order and safety n.e.c. (CS) 04. ECONOMIC AFFAIRS 04.1 General economic, commercial and labour affairs
04.1.1 General economic and commercial affairs (CS)
04.1.2 General labour affairs (CS)
04.2 Agriculture, forestry, fishing and hunting
04.2.1 Agriculture (CS)
04.2.2 Forestry (CS)
04.2.3 Fishing and hunting (CS)
04.3 Fuel and energy
04.3.1 Coal and other solid mineral fuels (CS)
04.3.2 Petroleum and natural gas (CS)
04.3.3 Nuclear fuel (CS)
04.3.4 Other fuels (CS)
04.3.5 Electricity (CS)
04.3.6 Non-electric energy (CS)
04.4 Mining, manufacturing and construction
04.4.1 Mining of mineral resources other than mineral fuels (CS)
04.4.2 Manufacturing (CS)
04.4.3 Construction (CS)
04.5 Transport
04.5.1 Road transport (CS)
04.5.2 Water transport (CS)
04.5.3 Railway transport (CS)
04.5.4 Air transport (CS)
04.5.5 Pipeline and other transport (CS)
04.6 Communication
04.6.0 Communication (CS)
04.7 Other industries
04.7.1 Distributive trades, storage and warehousing (CS)
04.7.2 Hotels and restaurants (CS)
04.7.3 Tourism (CS)
04.7.4 Multi-purpose development projects (CS)
04.8 R&D Economic affairs
04.8.1 R&D General economic, commercial and labour affairs (CS)
04.8.2 R&D Agriculture, forestry, fishing and hunting (CS)
04.8.3 R&D Fuel and energy (CS)
04.8.4 R&D Mining, manufacturing and construction (CS)
04.8.5 R&D Transport (CS)
04.8.6 R&D Communication (CS)
04.8.7 R&D Other industries (CS)
04.9 Economic affairs n.e.c.
04.9.0 Economic affairs n.e.c. (CS) 05. ENVIRONMENT PROTECTION 05.1 Waste management
05.1.0 Waste management (CS)
05.2 Waste water management
05.2.0 Waste water management (CS)
05.3 Pollution abatement
05.3.0 Pollution abatement (CS)
05.4 Protection of biodiversity and landscape
05.4.0 Protection of biodiversity and landscape (CS)
05.5 R&D Environment protection
05.5.0 R&D Environment protection (CS)
05.6 Environment protection n.e.c.
05.6.0 Environment protection n.e.c. (CS) 06. HOUSING AND COMMUNITY AMENITIES 06.1 Housing development
06.1.0 Housing development (CS)
06.2 Community development
06.2.0 Community development (CS)
06.3 Water supply
06.3.0 Water supply (CS)
06.4 Street lighting
06.4.0 Street lighting (CS)
06.5 R&D Housing and community amenities
06.5.0 R&D Housing and community amenities (CS)
06.6 Housing and community amenities n.e.c.
06.6.0 Housing and community amenities n.e.c. (CS) 07. HEALTH 07.1 Medical products, appliances and equipment
07.1.1 Pharmaceutical products (IS)
07.1.2 Other medical products (IS)
07.1.3 Therapeutic appliances and equipment (IS)
07.2 Out-patient services
07.2.1 General medical services (IS)
07.2.2 Specialised medical services (IS)
07.2.3 Dental services (IS)
07.2.4 Paramedical services (IS)
07.3 Hospital services
07.3.1 General hospital services (IS)
07.3.2 Specialised hospital services (IS)
07.3.3 Medical and maternity centre services (IS)
07.3.4 Nursing and convalescent home services (IS)
07.4 Public health services
07.4.0 Public health services (IS)
07.5 R&D Health
07.5.0 R&D Health (CS)
07.6 Health n.e.c.
07.6.0 Health n.e.c. (CS) 08. RECREATION, CULTURE AND RELIGION 08.1 Recreational and sporting services
08.1.0 Recreational and sporting services (IS)
08.2 Cultural services
08.2.0 Cultural services (IS)
08.3 Broadcasting and publishing services
08.3.0 Broadcasting and publishing services (CS)
08.4 Religious and other community services
08.4.0 Religious and other community services (CS)
08.5 R&D Recreation, culture and religion
08.5.0 R&D Recreation, culture and religion (CS)
08.6 Recreation, culture and religion n.e.c.
08.6.0 Recreation, culture and religion n.e.c. (CS) 09. EDUCATION 09.1 Pre-primary and primary education
09.1.1 Pre-primary education (IS)
09.1.2 Primary education (IS)
09.2 Secondary education
09.2.1 Lower-secondary education (IS)
09.2.2 Upper- secondary education (IS)
09.3 Post-secondary non-tertiary education
09.3.0 Post-secondary non-tertiary education (IS)
09.4 Tertiary education
09.4.1 First stage of tertiary education (IS)
09.4.2 Second stage of tertiary education (IS)
09.5 Education not definable by level
09.5.0 Education not definable by level (IS)
09.6 Subsidiary services to education
09.6.0 Subsidiary services to education (IS)
09.7 R&D Education
09.7.0 R&D Education (CS)
09.8 Education n.e.c.
09.8.0 Education n.e.c. (CS) 10. SOCIAL PROTECTION 10.1 Sickness and disability
10.1.1 Sickness (IS)
10.1.2 Disability (IS)
10.2 Old age
10.2.0 Old age (IS)
10.3 Survivors
10.3.0 Survivors (IS)
10.4 Family and children
10.4.0 Family and children (IS)
10.5 Unemployment
10.5.0 Unemployment (IS)
10.6 Housing
10.6.0 Housing (IS)
10.7 Social exclusion n.e.c.
10.7.0 Social exclusion n.e.c. (IS)
10.8 R&D Social protection
10.8.0 R&D Social protection (CS)
10.9 Social protection n.e.c.
10.9.0 Social protection n.e.c. (CS)
Note!Property income payable by government consists almost entirely of interest on the public debt. Although property income should be classified by function, it is usually not possible to link interest payments with the function or purpose for which the debt was originally incurred. Thus, most property income are allocated to “public debt transactions” under “general public services”. |
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