Classification of the Functions of Government

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Classification of the Functions of Government (COFOG) is a classification defined by the United Nations Statistics Division. These functions are designed to be general enough to apply to the government of different countries. The accounts of each country in the United Nations are presented under these categories. The value of this is that the accounts of different countries can be compared.

01 - General public services 01.1 - Executive and legislative organs, financial and fiscal affairs, external affairs
01 - General public services 01.2 - Foreign economic aid
01 - General public services 01.3 - General services
01 - General public services 01.4 - Basic research
01 - General public services 01.5 - R&D General public services
01 - General public services 01.6 - General public services n.e.c.
01 - General public services 01.7 - Public debt transactions
01 - General public services 01.8 - Transfers of a general character between different levels of government
02 – Defence 02.1 - Military defence
02 – Defence 02.2 - Civil defence
02 – Defence 02.3 - Foreign military aid
02 – Defence 02.4 - R&D Defence
02 – Defence 02.5 - Defence n.e.c.
03 - Public order and safety 03.1 - Police services
03 - Public order and safety 03.2 - Fire-protection services
03 - Public order and safety 03.3 - Law courts
03 - Public order and safety 03.4 – Prisons
03 - Public order and safety 03.5 - R&D Public order and safety
03 - Public order and safety 03.6 - Public order and safety n.e.c.
04 - Economic affairs 04.1 - General economic, commercial and labour affairs
04 - Economic affairs 04.2 - Agriculture, forestry, fishing and hunting
04 - Economic affairs 04.3 - Fuel and energy
04 - Economic affairs 04.4 - Mining, manufacturing and construction
04 - Economic affairs 04.5 – Transport
04 - Economic affairs 04.6 – Communication
04 - Economic affairs 04.7 - Other industries
04 - Economic affairs 04.8 - R&D Economic affairs
04 - Economic affairs 04.9 - Economic affairs n.e.c.
05 - Environmental protection 05.1 - Waste management
05 - Environmental protection 05.2 - Waste water management
05 - Environmental protection 05.3 - Pollution abatement
05 - Environmental protection 05.4 - Protection of biodiversity and landscape
05 - Environmental protection 05.5 - R&D Environmental protection
05 - Environmental protection 05.6 - Environmental protection n.e.c.
06 - Housing and community amenities 06.1 - Housing development
06 - Housing and community amenities 06.2 - Community development
06 - Housing and community amenities 06.3 - Water supply
06 - Housing and community amenities 06.4 - Street lighting
06 - Housing and community amenities 06.5 - R&D Housing and community amenities
06 - Housing and community amenities 06.6 - Housing and community amenities n.e.c.
07 – Health, 07.1 - Medical products, appliances and equipment
07 – Health, 07.2 - Outpatient services
07 – Health, 07.3 - Hospital services
07 – Health, 07.4 - Public health services
07 – Health, 07.5 - R&D Health
07 – Health, 07.6 - Health n.e.c.
08 - Recreation, culture and religion, 08.1 - Recreational and sporting services
08 - Recreation, culture and religion, 08.2 - Cultural services
08 - Recreation, culture and religion, 08.3 - Broadcasting and publishing services
08 - Recreation, culture and religion, 08.4 - Religious and other community services
08 - Recreation, culture and religion, 08.5 - R&D Recreation, culture and religion
08 - Recreation, culture and religion, 08.6 - Recreation, culture and religion n.e.c.
09 – Education, 09.1 - Pre-primary and primary education
09 – Education, 09.2 - Secondary education
09 – Education, 09.3 - Post-secondary non-tertiary education
09 – Education, 09.4 - Tertiary education
09 – Education, 09.5 - Education not definable by level
09 – Education, 09.6 - Subsidiary services to education
09 – Education, 09.7 - R&D Education
09 – Education, 09.8 - Education n.e.c.
10 - Social protection, 10.1 - Sickness and disability
10 - Social protection, 10.2 - Old age
10 - Social protection, 10.3 – Survivors
10 - Social protection, 10.4 - Family and children
10 - Social protection, 10.5 – Unemployment
10 - Social protection, 10.6 – Housing
10 - Social protection, 10.7 - Social exclusion n.e.c.
10 - Social protection, 10.8 - R&D Social protection
10 - Social protection, 10.9 - Social protection n.e.c.

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