Part III - Function of Government Hashtags - #COFOG
About COFOG
#cofog01 - General Public Services
#cofog02 - Defence
#cofog03 - Public Order and Safety
#cofog04 - Economic Affairs
#cofog05 - Environmental Protection
#cofog06 - Housing and Community Amenities
#cofog07 - Health
#cofog08 - Recreation, Culture and Religion
#cofog09 - Education
#cofog10 - Social Protection
To I-#Tagcoding - II-ISIC - III-COFOG - IV-SDGS - V-CPC - VI-USlgu - VII-Annexes - VIII-References
About COFOG
The Classification of the Functions of General Government (COFOG) was developed by the Organisation for Economic Co-operation and Development and published by the United Nations Statistics Division (UNSD). It can be applied to government expenditure and net acquisition of non-financial assets (outlays). COFOG has three levels of detail: Divisions, Groups and Classes. Divisions could be considered as the general objectives of general government, while groups and classes detail the means by which these general objectives are achieved. The initials “CS” or “IS” follow the title of each class in brackets to indicate whether the services produced by general government units and included in this class are collective or individual services and therefore whether individual and collective final consumption expenditure should be recorded in the respective functions. This is in line with the provisions of ESA 2010 paragraphs 3.104-3.107.
This chapter reproduces the description of the COFOG classification published by the UNSD. To this description, COFOG TF has added comments on the ESA operation to be used.
The references in the comments refer to the accounts of the European System of Accounts ESA-95.
#cofog01 - General Public Services
This division includes these groups:
- #cofog011 - Executive and legislative organs, financial and fiscal affairs, external affairs
- #cofog0111 - Executive and legislative organs (CS)
- #cofog0112 - Financial and fiscal affairs (CS)
- #cofog0113 - External affairs (CS)
- #cofog012 - Foreign economic aid
- #cofog0121 - Economic aid to developing countries and countries in transition (CS)
- #cofog0122 - Economic aid routed through international organizations (CS)
- #cofog013 - General services
- #cofog0131 - General personnel services (CS)
- #cofog0132 - Overall planning and statistical services (CS)
- #cofog0133 - Other general services (CS)
- #cofog014 - Basic research
- #cofog0140 - Basic research (CS)
- #cofog015 - R&D General public services
- #cofog0150 - R&D General public services (CS)
- #cofog016 - General public services n.e.c.
- #cofog0160 - General public services n.e.c. (CS)
- #cofog017 - Public debt transactions
- #cofog0170 - Public debt transactions (CS)
- #cofog018 - Transfers of a general character between different levels of government
- #cofog0180 - Transfers of a general character between different levels of government (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 01 - General public services.
#cofog02 - Defense
This division includes these groups:
- #cofog021 - Military defence
- #cofog0210 - Military defence (CS)
- #cofog022 - Civil defence
- #cofog0220 - Civil defence (CS)
- #cofog023 - Foreign military aid
- #cofog0230 - Foreign military aid (CS)
- #cofog024 - R&D Defence
- #cofog0240 - R&D Defence (CS)
- #cofog025 - Defence n.e.c.
- #cofog0250 - Defence n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 02 - Defense.
#cofog03 - Public safety and order
This division includes these groups:
- #cofog031 - Police services
- #cofog0310 - Police services (CS)
- #cofog032 - Fire-protection services
- #cofog0320 - Fire-protection services (CS)
- #cofog033 - Law courts
- #cofog0330 - Law courts (CS)
- #cofog034 - Prisons
- #cofog0340 - Prisons (CS)
- #cofog035 - R&D Public order and safety
- #cofog0350 - R&D Public order and safety (CS)
- #cofog036 - Public order and safety n.e.c.
- #cofog0360 - Public order and safety n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 03 - Public safety and order.
#cofog04 - Economic affairs
This division includes these groups:
- #cofog041 - General economic, commercial and labour affairs
- #cofog0411 - General economic and commercial affairs (CS)
- #cofog0412 - General labour affairs (CS)
- #cofog042 - Agriculture, forestry, fishing and hunting
- #cofog0421 - Agriculture (CS)
- #cofog0422 - Forestry (CS)
- #cofog0423 - Fishing and hunting (CS)
- #cofog043 - Fuel and energy
- #cofog0431 - Coal and other solid mineral fuels (CS)
- #cofog0432 - Petroleum and natural gas (CS)
- #cofog0433 - Nuclear fuel (CS)
- #cofog0434 - Other fuels (CS)
- #cofog0435 - Electricity (CS)
- #cofog0436 - Non-electric energy (CS)
- #cofog044 - Mining, manufacturing and construction
- #cofog0441 - Mining of mineral resources other than mineral fuels (CS)
- #cofog0442 - Manufacturing (CS)
- #cofog0443 - Construction (CS)
- #cofog045 - Transport
- #cofog0451 - Road transport (CS)
- #cofog0452 - Water transport (CS)
- #cofog0453 - Railway transport (CS)
- #cofog0454 - Air transport (CS)
- #cofog0455 - Pipeline and other transport (CS)
- #cofog046 - Communication
- #cofog0460 - Communication (CS)
- #cofog047 - Other industries
- #cofog0471 - Distributive trades, storage and warehousing (CS)
- #cofog0472 - Hotels and restaurants (CS)
- #cofog0473 - Tourism (CS)
- #cofog0474 - Multi-purpose development projects (CS)
- #cofog048 - R&D Economic affairs
- #cofog0481 - R&D General economic, commercial and labour affairs (CS)
- #cofog0482 - R&D Agriculture, forestry, fishing and hunting (CS)
- #cofog0483 - R&D Fuel and energy (CS)
- #cofog0484 - R&D Mining, manufacturing and construction (CS)
- #cofog0485 - R&D Transport (CS)
- #cofog0486 - R&D Communication (CS)
- #cofog0487 - R&D Other industries (CS)
- #cofog049 - Economic affairs n.e.c.
- #cofog0490 - Economic affairs n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 04 - Economic affairs.
#cofog05 - Environmental Protection
The breakdown of environmental protection is based on the Classification of Environmental Protection Activities (CEPA) developed in the European System for the Collection of Economic Information on the Environment (SERIEE) of the Statistical Office of the European Communities (Eurostat).
This division includes these groups:
- #cofog051 - Waste management (CS)
- #cofog0510 - Waste management (CS)
- #cofog052 - Waste water management (CS)
- #cofog0520 - Waste water management (CS)
- #cofog053 - Pollution abatement (CS)
- #cofog0530 - Pollution abatement (CS)
- #cofog054 - Protection of biodiversity and landscape (CS)
- #cofog0540 - Protection of biodiversity and landscape (CS)
- #cofog055 - R&D Environmental protection (CS)
- #cofog0550 - R&D Environmental protection (CS)
- #cofog056 - Environmental protection n.e.c. (CS)
- #cofog0560 - Environmental protection n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 05 - Environmental Protection.
#cofog06 - Housing and Community Services
This division includes these groups:
- #cofog061 - Housing development (CS)
- #cofog0610 - Housing development (CS)
- #cofog062 - Community development (CS)
- #cofog0620 - Community development (CS)
- #cofog063 - Water supply (CS)
- #cofog0630 - Water supply (CS)
- #cofog064 - Street lighting (CS)
- #cofog0640 - Street lighting (CS)
- #cofog065 - R&D Housing and community amenities (CS)
- #cofog0650 - R&D Housing and community amenities (CS)
- #cofog066 - Housing and community amenities n.e.c. (CS)
- #cofog0660 - Housing and community amenities n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 06 - Housing and Community Services.
#cofog07 - Health
Government expenditure on health includes expenditure on services provided to individuals and services provided on a collective basis. Expenditure on individual services is allocated to groups (07.1) to (07.4); expenditure on collective services is allocated to groups (07.5) and (07.6).
Collective health services relate to such matters as the formulation and administration of government policy; the establishment and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; the regulation and licensing of health service providers; and applied research and experimental development in medical and health-related matters. However, overhead costs related to the administration or operation of a group of hospitals, clinics, surgeries, etc., are considered individual costs and are classified in groups (07.1) to (07.4), as appropriate.
This division includes these groups:
- #cofog071 - Medical products, appliances and equipment
- #cofog0711 - Pharmaceutical products (IS)
- #cofog0712 - Other medical products (IS)
- #cofog0713 - Therapeutic appliances and equipment (IS)
- #cofog072 - Outpatient services
- #cofog0721 - General medical services (IS)
- #cofog0722 - Specialized medical services (IS)
- #cofog0723 - Dental services (IS)
- #cofog0724 - Paramedical services (IS)
- #cofog073 - Hospital services
- #cofog0731 - General hospital services (IS)
- #cofog0732 - Specialized hospital services (IS)
- #cofog0733 - Medical and maternity centre services (IS)
- #cofog0734 - Nursing and convalescent home services (IS)
- #cofog074 - Public health services
- #cofog0740 - Public health services (IS)
- #cofog075 - R&D Health
- #cofog0750 - R&D Health (CS)
- #cofog076 - Health n.e.c.
- #cofog0760 - Health n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 07 - Health.
#cofog08 - Recreation, culture and religion
This division includes these groups:
Public expenditure on recreational, cultural and religious activities includes expenditure on services provided to individual persons and households and expenditure on services provided collectively. Expenditure on individual expenditure is allocated to groups (08.1) and (08.2); expenditure on collective services is allocated to groups (08.3) to (08.6). Collective services are provided to the community as a whole. They include activities such as the formulation and administration of government policy; the formulation and implementation of legislation and regulations for the provision of recreational and cultural services; and applied research and experimental development in recreational, cultural and religious affairs and services.
- #cofog081 - Recreational and sporting services (IS)
- #cofog0810 - Recreational and sporting services (IS)
- #cofog082 - Cultural services (IS)
- #cofog0820 - Cultural services (IS)
- #cofog083 - Broadcasting and publishing services (CS)
- #cofog0830 - Broadcasting and publishing services (CS)
- #cofog084 - Religious and other community services (CS)
- #cofog0840 - Religious and other community services (CS)
- #cofog085 - R&D Recreation, culture and religion (CS)
- #cofog0850 - R&D Recreation, culture and religion (CS)
- #cofog086 - Recreation, culture and religion n.e.c. (CS)
- #cofog0860 - Recreation, culture and religion n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 08 - Recreation, culture and religion .
#cofog09 - Education
Comment: In Division 09, no amounts are provided for D.41 or D.8.
Public expenditure on education includes expenditure on services provided to individual pupils and students and expenditure on services provided collectively. Expenditure on individual services is allocated to groups (09.1) to (09.6); expenditure on collective services is allocated to groups (09.7) and (09.8).
Collective educational services refer to such matters as the formulation and administration of government policy; the setting and enforcement of standards; the regulation, licensing and supervision of educational institutions; and applied research and experimental development in educational matters and services. However, overhead costs related to the administration or operation of a group of schools, colleges, etc. are considered as individual costs and are classified in groups (09.1) to (09.6), as appropriate.
The breakdown of education is based on the level categories of the 1997 International Standard Classification of Education (ISCED-97) of the United Nations Educational, Scientific and Cultural Organization (UNESCO).
This division includes military schools and colleges whose curricula resemble those of civilian institutions, police colleges providing general education in addition to police training, and the provision of education through radio or television broadcasts. Expenditures thus incurred are classified in groups (09.1) to (09.5) as appropriate.
- #cofog091 - Pre-school and Primary Education
- #cofog092 - Secondary education
- #cofog093 - Post-secondary non-tertiary education
- #cofog094 - Tertiary education](#cofog091)
- #cofog095 - Education not definable by level
- #cofog096 - Subsidiary services to education
- #cofog097 - R&D Education
- #cofog098 - Education n.e.c.
#cofog091 - Preschool and primary education
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0911 - PRE-SCHOOL EDUCATION (IS)
- provision of pre-primary education at ISCED-97 level 0;
- administration, inspection, operation or support of schools and other institutions providing pre-primary education at ISCED-97 level 0.
Excludes: services auxiliary to education (09.60).
Tags: education-#cpc92, pre-primary-education-#cpc921
#cofog0912 - PRIMARY EDUCATION (IS)
- provision of primary education at ISCED-97 level;
- administration, inspection, operation or support of schools and other institutions providing primary education at ISCED-97 level.
Includes: literacy programmes for students too old for primary school.
Excludes: subsidiary services to education (09.60).
Tags: education-#cpc92 , primary-education-#cpc9220
#cofog092 - Secondary education
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0921 - LOWER SECONDARY EDUCATION (IS)
- provision of lower secondary education at ISCED-97;
- administration, inspection, operation or support of schools and other institutions providing lower secondary education at ISCED-97;
- scholarships, grants, loans and subsidies to support learners in lower secondary education at ISCED-97.
Includes: out-of-school lower secondary education for adults and youth.
Excludes: subsidiary services to education (09.60).
Tags: education-#cpc92, lower-secondary-education-#cpc9231
#cofog0922 - UPPER SECONDARY EDUCATION (IS)
- provision of ISCED-97 upper secondary education;
- administration, inspection, operation or support of schools and other institutions providing ISCED-97 upper secondary education;
- scholarships, grants, loans and subsidies to support students in ISCED-97 upper secondary education.
Includes: non-formal upper secondary education for adults and youth.
Excludes: subsidiary services to education (09.60).
Tags: education-#cpc92, upper-secondary-education-#cpc9233
#cofog093 - Post-secondary non-tertiary education
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0930 - POST-SECONDARY NON-TERTIARY EDUCATION (IS)
- provision of post-secondary non-tertiary education at ISCED-97 level 4;
- administration, inspection, operation or support of institutions providing post-secondary non-tertiary education at ISCED-97 level;
- scholarships, grants, loans and subsidies to support students in post-secondary non-tertiary education at ISCED-97 level.
Includes: post-secondary non-tertiary education for adults and youth.
Excludes: subsidiary services to education (09.60).
Tags: education-#cpc92
#cofog094 - Tertiary education
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0941 - FIRST STAGE OF TERTIARY EDUCATION (IS)
- provision of tertiary education at ISCED-97 level;
- administration, inspection, operation or support of universities and other institutions providing tertiary education at ISCED-97 level;
- scholarships, grants, loans and subsidies to support students pursuing tertiary education at ISCED-97 level.
Excludes: services auxiliary to education (09.60).
Tags: education-#cpc92, tertiary-education-#cpc925
#cofog0942 - SECOND STAGE OF TERTIARY EDUCATION (IS)
- provision of tertiary education at ISCED-97 level 6;
- administration, inspection, operation or support of universities and other institutions providing tertiary education at ISCED-97 level 6;
- scholarships, grants, loans and subsidies to support students pursuing tertiary education at ISCED-97 level.
Excludes: services auxiliary to education (09.60).
Tags: education-#cpc92, tertiary-education-#cpc925(#cpc925)
#cofog095 - Education not definable by level
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0950 - EDUCATION NOT DEFINABLE BY LEVEL (IS)
- provision of non-definable education (i.e. educational programmes, usually for adults, which do not require any prior special instruction, in particular vocational training and cultural development);
- administration, inspection, operation or support of institutions providing non-definable education; scholarships, grants, loans and subsidies to support students in non-definable education programmes.
Tags: education-#cpc92
#cofog096 - Subsidiary services to education
Comment: No amounts are foreseen for P.32 in this group. In this group the amounts recorded in P.31 must be equal to or greater than the amounts recorded for D.632, the difference being D.631.
#cofog0960 - SUBSIDIARY SERVICES TO EDUCATION (IS)
- provision of services ancillary to education;
- administration, inspection, operation or support of transportation, food, lodging, medical and dental care and related ancillary services primarily for students, regardless of level.
Excludes:
- school health monitoring and prevention services (07.40);
- grants, subsidies, loans and cash compensation for the costs of subsidiary services (09.1), (09.2), (09.3), (09.4) or (09.5).
Tags: subsidiary-services-#cpc9291
#cofog097 - R&D Education
Comment: In the R&D groups, no amounts are foreseen for D.62, D.632 and P.31.
Definitions of basic research, applied research and experimental development are given in #cofog014 and #cofog015.
#cofog0970 - R&D EDUCATION (CS)
- administration and operation of public bodies engaged in applied research and experimental development related to education;
- grants, loans and subsidies to support applied research and experimental development related to education carried out by non-governmental bodies, such as research institutes and universities.
Excludes: basic research #cofog0140.
Tags: education-#cpc92
#cofog098 - Education n.e.c.
Comment: No amounts are foreseen in this group for D.632 and P.31.
#cofog0980 - EDUCATION N.C.E. (CS)
- administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall educational policies, plans, programmes and budgets;
- preparation and implementation of legislation and standards for the provision of educational services, including the licensing of educational institutions;
- production and dissemination of general information, technical documentation and statistics on education.
Includes: educational subjects and services that cannot be assigned to (091), (092), (093), (094), (094), (095), (096) or (097).
Tags: education-n.e.c.-#cpc92
#cofog10 - Social protection
Government expenditures on social protection include expenditures on services and transfers provided to individual persons and households and expenditures on services provided collectively. Expenditures on individual services and transfers are allocated to groups (101) to (107); expenditures on collective services are allocated to groups (108) and (109).
Collective social protection services deal with such matters as the formulation and administration of government policy; the formulation and implementation of legislation and standards to provide social protection; and applied research and experimental development in social protection matters and services.
Social protection functions and their definitions are based on the 1996 European System of Integrated Social Protection Statistics (ESSPROS) of the Statistical Office of the European Communities (Eurostat). In ESSPROS, social protection includes health care, but this division does not include health care. Health care is covered by Division 07. Therefore, medical goods and services provided to persons receiving the cash and in-kind benefits specified in groups (101) to (107) are classified in (071), (072) or (073), as appropriate.
This division includes these groups:
- #cofog101 - Sickness and disability
- #cofog1011 - Sickness (IS)
- #cofog1012 - Disability (IS)
- #cofog102 - Old age
- #cofog1020 - Old age (IS)
- #cofog103 - Survivors
- #cofog1030 - Survivors (IS)
- #cofog104 - Family and children
- #cofog1040 - Family and children (IS)
- #cofog105 - Unemployment
- #cofog1050 - Unemployment (IS)
- #cofog106 - Housing
- #cofog1060 - Housing (IS)
- #cofog107 - Social exclusion n.e.c.
- #cofog1070 - Social exclusion n.e.c. (IS)
- #cofog108 - R&D Social protection
- #cofog1080 - R&D Social protection (CS)
- #cofog109 - Social protection n.e.c.
- #cofog1090 - Social protection n.e.c. (CS)
The descriptions of classes and groups are included for Division 09 - Education, but for the other divisions, groups and classes we refer to the e-book “Hashtags for economic activities and functions of government” or their online description via 10 - Social protection.