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CLASSIFICATION OF THE FUNCTIONS OF GOVERNMENT (COFOG)

Statistics Directorate    
French Equivalent: CFAP/COFOG (Classification fonctions des administrations publiques)

Definition:
The classification of the functions of government (COFOG) is a classification used to identify the socio-economic objectives of current transactions, capital outlays and acquisition of financial assets by general government and its sub-sectors.

Context:
The SNA uses special classifications to analyse consumption, or more generally outlays, by different sectors according to the purpose for which the expenditure is undertaken. Such classifications are referred to as functional classifications. The classifications concerned are:
a. Classification Of Individual COnsumption by Purpose (COICOP);
b. Classification Of the Functions Of Government (COFOG);
c. Classification Of the Purposes of Non-profit Institutions serving households (COPNI);
d. Classification of Outlays of Producers by Purpose (COPP).

Source Publication:
SNA 18.9
System of National Accounts (SNA), 2008, 29.9.

Cross References:
Classification of individual consumption by purpose (COICOP)
Classification of outlays of producers by purpose (COPP)
Classification of the purposes of non-profit institutions (COPNI)

Hyperlink:
http://unstats.un.org/unsd/nationalaccount/docs/SNA2008.pdf

Classification Indicator: Classification

Statistical Theme: Classifications

Created on Tuesday, September 25, 2001

Last updated on Tuesday, April 09, 2013