The purpose of the COFOG (classification of the functions of government) is to illuminate public spending on socio-economic objectives. COFOG thus gives an overview of what public spending chunks are used for and thus the overall spending priorities in the public service sector.
The distribution of objectives is based on "Manual on source and methods for the compilation of cofog statistics, the classification of the functions of government (COFOG)" published by Eurostat. COFOG was originally developed by UN / OECD and is today an integral part of the national accounts.
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