Classification of the functions of government / COFOG


Dernière mise à jour le :27/01/2021


The COFOG (Classification Of the Functions Of Government) is an international classification which breaks down data on general government expenditure from the System of National Accounts according to the different purposes or functions in which the funds are used.

This classification divides general government expenditure into ten categories according to their purpose: general public services; defense; public order and safety; economic affairs; environmental protection; housing and community amenities; health; recreation, culture and worship; education; social protection.

Formally, the expenses of interests of the debt, when the purpose of these expenses of interests cannot be distinguished, are recorded in the function "general public utilities". So, the interests of the debt of the State are recorded as "general public utilities", while those paid by the Social Security administrations are distributed between health and social welfare, the two only functions which they serve. The affectation of the transfer's expenses (current transfers or in capital) is made according to the expense which it finances when it is known. Should the opposite occur, she represents formally "general public utilities".

The sharing, delicate, between expenses of health and social welfare can damage the comparability of the international results. Are recorded, in the French figures:

  • In health, the expenses concerning the care of health care (reimbursement of medical consultations and pharmaceutical products);
  • In social welfare, transfers in cash in the households intended to compensate for the losses of income due to the disease and to the industrial accidents (daily allowances).