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Manual on sources and methods for the compilation of COFOG Statistics
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Economic policy making in the European Union requires high quality statistics. Analysts increasingly need government expenditure broken down by the different functions of government (health, education and so on), to judge the quality of government expenditure, and to help deliver economic policy objectives. This manual on government expenditure statistics broken down by function aims to meet the requirements of Eurostat, data suppliers and data analysts for information on such statistics. 1.1. Existing guidance in this field The Classification of Functions of Government (COFOG) is regarded as the appropriate basis to examine the structure of government expenditure. It is a 3-level classification with 10 “Divisions” at the top level, each of which is broken down to about 6 “groups” at the next level of detail, which in turn are sub- divided into “classes”. This 3-level structure is shown in the appendix. COFOG was developed by the Organization for Economic Cooperation and Development (OECD) and is published by the United Nations Statistical Division (UNSD). It can be applied to government expense and the net acquisition of non-financial assets. The UN COFOG guide1 describes in detail the contents of each functional category but does not provide much practical information on its application, such as how it can be applied to the definition of government expenditure developed for the European System of National Accounts 1995, nor information on how it relates to other classifications of public expenditure.
Eurostat - Organizational Body
978-92-79-20885-0
NONE
Economics
English
2011
1-188
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