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7.2 Functional classification: COFOG Classification of · PDF file7.2 Functional...
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7.2 Functional classification: COFOG
Classification of the Functions of Government
Introduction
GFS training course 2012
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GFS course 2012: Chapter 7.2 2
COFOG Introduction
COFOG:
the categorisation of government expenditure
activities to different functions
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GFS course 2012: Chapter 7.2 3
COFOG Introduction
Functional classification (1999) used by:
United Nations
Eurostat
OECD
IMF
countries
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GFS course 2012: Chapter 7.2 4
COFOG Introduction
The structure of COFOG:
Level 1: Divisions (two-digit)
Level 2: Groups (three-digit)
Level 3: Classes (four-digit)
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GFS course 2012: Chapter 7.2 5
COFOG Introduction
Improving data availability on government
expenditure - priority of the Economic Policy
Committee
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GFS course 2012: Chapter 7.2 6
COFOG Introduction
Eurostat Task Force on COFOG created to:
- improve the coverage for COFOG level 1
- collect data for COFOG level 2
- compile a Manual on COFOG classification
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GFS course 2012: Chapter 7.2 7
COFOG level 2 implementation
Transmission of level 1 (from 1995) compulsory -
Table 11
Transmission of level 2 voluntary, for now. Some
aspects will be made compulsory in ESA10
transmission programme.
24 MSs providing data, others either delivering
partial datasets or planning to.
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GFS course 2012: Chapter 7.2 8
COFOG classification
Structure of COFOG – Divisions (level 1)
01 - General public services
02 - Defence
03 - Public order and safety
04 - Economic affairs
05 - Environmental protection
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GFS course 2012: Chapter 7.2 9
COFOG classification
Structure of COFOG – Divisions cont
06 - Housing and community amenities
07 - Health
08 - Recreation, culture and religion
09 - Education
10 - Social protection
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GFS course 2012: Chapter 7.2 10
COFOG classification
Structure of COFOG:
Each division (level 1) is divided into groups (level 2)
Each group (level 2) is divided into classes (level 3)
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GFS course 2012: Chapter 7.2 11
COFOG classification
Division 01 – General public services - government expenditure on:
(1.1) executive and legislative organs, financial and fiscal affairs, external affairs;
(1.2) foreign economic aid;
(1.3) general services;
(1.4) basic research;
(1.5) research and development (R&D);
(1.6) other general public services;
(1.7) public debt transactions;
(1.8) transfers between levels of government not allocated to functions
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GFS course 2012: Chapter 7.2 12
COFOG classification
Division 02 – Defence - government expenditure on:
(2.1) military defence;
(2.2) civil defence;
(2.3) foreign military aid;
(2.4) R&D
(2.5) other
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GFS course 2012: Chapter 7.2 13
COFOG classification
Division 03 – Public order and safety
(3.1) police services;
(3.2) fire- protection services;
(3.3) law courts;
(3.4) prisons;
(3.5) R&D;
(3.6) other public order and safety
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GFS course 2012: Chapter 7.2 14
COFOG classification
Division 04 – Economic affairs
(4.1) general economic, commercial and labour affairs;
(4.2) agriculture, forestry, fishing and hunting;
(4.3) fuel and energy;
(4.4) mining, manufacturing and construction;
(4.5) transport;
(4.6) communication;
(4.7) other industries;
(4.8) R&D for economic affairs;
(4.9) other economic affairs
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GFS course 2012: Chapter 7.2 15
COFOG classification
Division 05 – Environmental protection
(5.1) waste management;
(5.2) waste water management;
(5.3) pollution abatement;
(5.4) protection of biodiversity and landscape;
(5.5) R&D;
(5.6) other environmental protection
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GFS course 2012: Chapter 7.2 16
COFOG classification
Division 06 – Housing and community amenities
(6.1) housing development;
(6.2) community development;
(6.3) water supply;
(6.4) street lighting;
(6.5) R&D;
(6.6) other housing and community
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GFS course 2012: Chapter 7.2 17
COFOG classification
Division 07 – Health
(7.1) medical products, appliances and equipment;
(7.2) outpatient services;
(7.3) hospital services;
(7.4) public health services;
(7.5) R&D;
(7.6) other health expenditure
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GFS course 2012: Chapter 7.2 18
COFOG classification
Division 08 – Recreation, culture and religion
(8.1) recreation and sporting services;
(8.2) cultural services;
(8.3) broadcasting and publishing services;
(8.4) religious and other community services;
(8.5) R&D
(8.6) other
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GFS course 2012: Chapter 7.2 19
COFOG classification
Division 09 – Education
(9.1) pre-primary (ISCED level 0) and primary (ISCED level 1)
(9.2) secondary (ISCED levels 2 and 3) education
(9.3) post-secondary non-tertiary (ISCED level 4) education
(9.4) tertiary ( ISCED level 5 and 6) education
(9.5) education not definable by level
(9.6) Subsidiary services to Education
(9.7) R&D
(9.8) other education expenditure
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GFS course 2012: Chapter 7.2 20
COFOG classification
Division 10 – Social protection
(10.1) sickness and disability
(10.2) old age
(10.3) survivors
(10.4) family and children
(10.5) unemployment
(10.6) housing
(10.7) social exclusion
(10.8) R&D
(10.9) other social protection
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GFS course 2012: Chapter 7.2 21
Links with other classification systems
1) ESSPROS
European System of Integrated Social Protection
Statistics
2) ISCED
International Standard Classification of Education
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GFS course 2012: Chapter 7.2 22
ESSPROS
ESSPROS definitions, conventions and accounting rules
are mostly harmonised with national accounts
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GFS course 2012: Chapter 7.2 23
Differences between ESSPROS and national accounts
Differences consist of:
the scope of social protection
statistical units
the social benefits in cash and in kind
recording
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GFS course 2012: Chapter 7.2 24
Differences between ESSPROS and national accounts
COFOG and ESSPROS
Accrual accounting is not applied in ESSPROS
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GFS course 2012: Chapter 7.2 25
Differences between COFOG and ISCED
• Time of recording: accrual recording for NA, cash
recording for ISCED
• Depreciation is not recorded in capital expenditure in
ISCED.
• National accounts show formal and non-formal
education, only formal education recorded in ISCED
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26
COFOG
Case Study 7.2
26 GFS course 2012: Chapter 7.2