CLASSIFICATIONS
SCL - Classification of the Functions of Government (COFOG 1999)
| Full title: | Classification of the Functions of Government |
| Abbreviation: | COFOG |
| Originating authority: | UNSD Economic Statistics and Classifications Section |
| Legal basis: | System of National Accounts, adopted by the United Nations Statistical Commission (SNA 1968 and SNA 1993 resolutions). |
| Implementation date: | 1999 |
| Predecessor classification: | COFOG version published in 1968 under the SNA classification. |
| Structure: | Structure Level 1: Divisions (two-digit) Structure Level 2: Groups (three-digit) Structure Level 3: Classes (four-digit) Level 1: 10 divisions Level 2: 69 groups Level 3: 109 classes |
| Detailed description: | COFOG is part of the System of National Accounts and belongs to the group of “functional” classifications used to classify transactions of government, households and non-profit institutions. It is used for classification of current transactions (expenditure, subsidies, transfers), capital expenditure and financial transactions of government sectors. COFOG is closely related to COICOP, COPNI and COPP classifications and ensures consistency in analysing public expenditure by purpose. Environmental protection expenditure is separately identified, enabling monitoring of total environmental costs. ISIC Rev.3 includes correspondence tables with COFOG for public administration. |
| Linked classifications: | COICOP COPNI COPP ISIC Rev.3 |
| Main statistical applications: | System of National Accounts Public expenditure analysis Government finance statistics |
| Usage: | National accounts and analytical restructuring of aggregates for specific analyses. |
| Publication: | COFOG 2011 ENG |
| Website: | UN Statistics – COFOG |
