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Classification of the Functions of Government (COFOG)

2015; Organization for Economic Cooperation and Development; Linguagem: Inglês

10.1787/gov_glance-2015-68-en

2221-4399

Santiago González, Guillaume Lafortune, Alessandro Lupi, Daniel Sánchez-Serra, Luiz De Mello, Edwin Lau, Stéphane Jacobzone, Andrew Davies, Ronnie Downes, Ian Hawkesworth, Lisa Trapp, Camilla Vammalle, Ihssane Loudiyi, Daniel Gerson, Christoph Demkke, Alice Lazzati, János Bertók, Julio Terracino, Maria-Emma Cantera, Jovana Blagotic, Yukihiko Hamada, Minjoo Son, Public, Céline Kaufmann, Christiane Arndt, Faisal Naru, Daniel Trnka, Manuel Flores Romero, Rebecca Schultz, Paulo Magina, Barbara Ubaldi, Arthur Mickoleit, Ryan Androsoff, Kate Lancaster, Katherine Kraig-Ernandes, Lia Beyeler, Laura Boutin, Peter van de Ven, Jennifer Ribarsky, Catherine La, Isabelle Ynesta, Michael Hewetson, Oliver Petzold, Gaétan Lafortune, Katarzyna Kubacka, Julie Bélanger, Sophie Vayssettes, Yvan Guillemette, Sylvie Toly, Ángel Gurría,

Developed by the OECD, the Classification of the Functions of Government (COFOG) classifies government expenditure data from the System of National Accounts by the purpose for which the funds are used. As illustrates, first-level COFOG splits expenditure data into ten functional groups or sub-sectors of expenditures (such as economic affairs, education and social protection), and second-level COFOG further splits each first-level group into up to nine sub-groups. While first-level COFOG data are available for 32 out of the 34 OECD member countries (according to time-series availability), second-level COFOG data are currently only available for 21 OECD European member countries plus Japan.First-level COFOG expenditures data are not available for Chile and Mexico. Until recently, second level COFOG data were available in some national statistical offices, but were not collected by international organisations. Moreover, the second-level COFOG data were not comparable among countries because the SNA/UN guide and the International Monetary Fund Manual on Government Finance Statistics do not provide much practical information on the application of COFOG concepts. However, in 2005, Eurostat established a task force to develop a manual on the application of COFOG to national account expenditure data and to discuss the collection of second-level COFOG data for European countries. Second-level COFOG data are not available for Turkey and all non-European member countries of the OECD (except Japan): Australia, Canada, Chile, Israel, Korea, Mexico, New Zealand and the United States. In addition, these data are available only for selected COFOG divisions in some members of the EU. Efforts are underway to reach agreement with these countries about the submission of these data to the OECD.