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Functional classification of government expenditure (i.e. Classification of the Functions of Government, hereinafter COFOG) represents a dedicated classification of expenditures of general government by their main socio-economic function (general public services, defence, education, social protection, etc.). Functional classification of general government expenditure breakdown the total consumption of all institutional units which are in accordance with the institutional classification included in the general government sector. It refers to the total consumption of the state and local budgets, social security funds, public funds and agencies, public institutions and other public entities that are classified in the general government sector by their main socio-economic function. Basically it represents for what purposes the general government in a broader sense is consuming public finance resources. For all countries the data are presented according to the European System of National Accounts (ESA 2010), which is fully comparable methodology between EU countries.

Online publication (below) shows comparative examples of government expenditure data by economic function between Slovenia and the rest of the EU Member States - on the latest data available. Demonstrations are prepared on the basis of Eurostat's database of financial statistics (Eurostat - Government Finance Statistics Database). Eurostat collects and publishes data on an annual basis from all the statistical offices of the EU member states on general government expenditure by function COFOG.


Government expenditure by functional classification (COFOG), comparison SLO-EU (2008-2016)