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Manual on sources and methods for the compilation of COFOG Statistics Classification of the Functions of Government (COFOG)
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GDP in many European countries, provides for public services and re-distributive flows, such
as social benefits.
There is an increasing interest in the purposes of government expenditure and the way in which
these purposes change over time. The focus on the quality of public finances, work led in
Europe by the Economic Policy Committee under the direction of the ECOFIN council,
requires high quality and comparable data on the functional breakdown of government
expenditure.
The functional breakdown of government expenditure is based on COFOG (Classification of
Functions of Government) which was developed by the OECD and adopted as a standard in
national accounts. Eurostat collects and publishes COFOG data from European countries based
on the harmonised accounting principles in the European System of Accounts 1995 (ESA95).
Until recently COFOG data has only been available in Europe on a higher aggregated level
(COFOG level I), however there is now a strong user demand for more detailed (COFOG level
II) data which breaks down government expenditure into 69 different functional groups.
European countries are now making major efforts to develop COFOG level II data.
This manual provides a methodological background, practical guidance, national sources and
methods for the compilation of COFOG data. It has been developed by the Task Force on
COFOG, made up of all European countries, and will be updated in future in line with ongoing
developments.
I welcome the publication of this manual as an important step to inform users and provide
assistance to compilers, and I congratulate the Task Force on its work.
eurostat methodologies and working papers - Personal Name
2007 edition
978-92-79-04762-6
NONE
Mathematics
English
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