Annex 2 - Classification of the Functions of Government (COFOG)
COFOG is the abbreviation of Classification of the Functions of Government. The full structure and definition of each of the over 100 classes can be found in a publication of the United Nations Statistics Division: Classifications of Expenditure According to Purpose: Classification of the Functions of Government (COFOG); Classification of Individual Consumption According to Purpose (COICOP); Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI); Classification of the Outlays of Producers According to Purpose (COPP) at the website of the United Nations Statistics Division. In the below list of the COFOG sections and classes there is a link to their definitions in the Ens wiki.
A first table lists the sections in the classification. Next the classes are listed for each of the tens sections. In the COFOG class names, four abbreviations are frequently used: CS, IS, R&D and n.e.c. CS means collective services, IS means individual services, R&D means Research and Development and n.e.c. means not elsewhere classified.
| cofog #tag | COFOG Section |
|---|---|
| #cofog01 | 01 - General Public Services |
| #cofog02 | 02 - Defence |
| #cofog03 | 03 - Public Order and Safety |
| #cofog04 | 04 - Economic Affairs |
| #cofog05 | 05 - Environmental Protection |
| #cofog06 | 06 - Housing and Community Amenities |
| #cofog07 | 07 - Health |
| #cofog08 | 08 - Recreation, Culture and Religion |
| #cofog09 | 09 - Education |
| #cofog10 | 10 - Social Protection |
COFOG 01 - General Public Services
The COFOG section 01 - General Public Services contains the classes in the below table.
| cofog #tag | Class name |
|---|---|
| #cofog0111 | Executive and legislative organs (CS) |
| #cofog0112 | Financial and fiscal affairs (CS) |
| #cofog0113 | External affairs (CS) |
| #cofog0121 | Economic aid to developing countries and countries in transition (CS) |
| #cofog0122 | Economic aid routed through international organizations (CS) |
| #cofog0131 | General personnel services (CS) |
| #cofog0132 | Overall planning and statistical services (CS) |
| #cofog0133 | Other general services (CS) |
| #cofog0140 | Basic research (CS) |
| #cofog0150 | R&D General public services (CS) |
| #cofog0160 | General public services n.e.c. (CS) |
| #cofog0170 | Public debt transactions (CS) |
| #cofog0180 | Transfers of a general character between different levels of government (CS) |
COFOG 02 - Defence
The COFOG section 02 - Defence contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0210 | Military defence (CS) |
| #cofog0220 | Civil defence (CS) |
| #cofog0230 | Foreign military aid (CS) |
| #cofog0240 | R&D Defence (CS) |
| #cofog0250 | Defence n.e.c. (CS) |
COFOG 03 - Public Order and Safety
The COFOG section 03 - Public Order and Safety contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0310 | Police services (CS) |
| #cofog0320 | Fire-protection services (CS) |
| #cofog0330 | Law courts (CS) |
| #cofog0340 | Prisons (CS) |
| #cofog0350 | R&D Public order and safety (CS) |
| #cofog0360 | Public order and safety n.e.c. (CS) |
COFOG 04 - Economic Affairs
The COFOG section 04 - Economic Affairs contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0411 | General economic and commercial affairs (CS) |
| #cofog0412 | General labour affairs (CS) |
| #cofog0421 | Agriculture (CS) |
| #cofog0422 | Forestry (CS) |
| #cofog0423 | Fishing and hunting (CS) |
| #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) |
| #cofog0441 | Mining of mineral resources other than mineral fuels (CS) |
| #cofog0442 | Manufacturing (CS) |
| #cofog0443 | Construction (CS) |
| #cofog0451 | Road transport (CS) |
| #cofog0452 | Water transport (CS) |
| #cofog0453 | Railway transport (CS) |
| #cofog0454 | Air transport (CS) |
| #cofog0455 | Pipeline and other transport (CS) |
| #cofog0460 | Communication (CS) |
| #cofog0471 | Distributive trades, storage and warehousing (CS) |
| #cofog0472 | Hotels and restaurants (CS) |
| #cofog0473 | Tourism (CS) |
| #cofog0474 | Multi-purpose development projects (CS) |
| #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) |
| #cofog0490 | Economic affairs n.e.c. (CS) |
COFOG 05 - Environmental Protection
The COFOG section 05 - Environmental Protection contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0510 | Waste management (CS) |
| #cofog0520 | Waste water management (CS) |
| #cofog0530 | Pollution abatement (CS) |
| #cofog0540 | Protection of biodiversity and landscape (CS) |
| #cofog0550 | R&D Environmental protection (CS) |
| #cofog0560 | Environmental protection n.e.c. (CS) |
COFOG 06 - Housing and Community Amenities
The COFOG section 06 - Housing and Community Amenities contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0610 | Housing development (CS) |
| #cofog0620 | Community development (CS) |
| #cofog0630 | Water supply (CS) |
| #cofog0640 | Street lighting (CS) |
| #cofog0650 | R&D Housing and community amenities (CS) |
| #cofog0660 | Housing and community amenities n.e.c. (CS) |
COFOG 07 - Health
The COFOG section 07 - Health contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0711 | Pharmaceutical products (IS) |
| #cofog0712 | Other medical products (IS) |
| #cofog0713 | Therapeutic appliances and equipment (IS) |
| #cofog0721 | General medical services (IS) |
| #cofog0722 | Specialized medical services (IS) |
| #cofog0723 | Dental services (IS) |
| #cofog0724 | General hospital services (IS) |
| #cofog0732 | Specialized hospital services (IS) |
| #cofog0733 | Medical and maternity centre services (IS) |
| #cofog0734 | Nursing and convalescent home services (IS) |
| #cofog0740 | Public health services (IS) |
| #cofog0750 | R&D Health (CS) |
| #cofog0760 | Health n.e.c. (CS) |
COFOG 08 - Recreation, Culture and Religion
The COFOG section 08 - Recreation, Culture and Religion contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0810 | Recreational and sporting services (IS) |
| #cofog0820 | Cultural services (IS) |
| #cofog0830 | Broadcasting and publishing services (CS) |
| #cofog0840 | Religious and other community services (CS) |
| #cofog0850 | R&D Recreation, culture and religion (CS) |
| #cofog0860 | Recreation, culture and religion n.e.c. (CS) |
COFOG 09 - Education
The COFOG section 09 - Education contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog0911 | Pre-primary education (IS) |
| #cofog0912 | Primary education (IS) |
| #cofog0921 | Lower-secondary education (IS) |
| #cofog0922 | Upper-secondary education (IS) |
| #cofog0930 | Post-secondary non-tertiary education (IS) |
| #cofog0941 | First stage of tertiary education (IS) |
| #cofog0942 | Second stage of tertiary education (IS) |
| #cofog0950 | Education not definable by level (IS) |
| #cofog0960 | Subsidiary services to education (IS) |
| #cofog0970 | R&D Education (CS) |
| #cofog0980 | Education n.e.c. (CS) |
COFOG 10 - Social Protection
The COFOG section 10 - Social Protection contains the classes in the below table.
| cofog tag | Class name |
|---|---|
| #cofog1011 | Sickness (IS) |
| #cofog1012 | Disability (IS) |
| #cofog1020 | Old age (IS) |
| #cofog1030 | Survivors (IS) |
| #cofog1040 | Family and children (IS) |
| #cofog1050 | Unemployment (IS) |
| #cofog1060 | Housing (IS) |
| #cofog1070 | Social exclusion n.e.c. (IS) |
| #cofog1080 | R&D Social protection (CS) |
| #cofog1090 | Social protection n.e.c. (CS) |