The Classification of the Functions of Government (COFOG) is regarded as the appropriate basis to examine the structure of government expenditure.
The classification is divided into three levels with 10 divisions, 69 groups and 109 classes. Furthermore, the classification splits expenditures into those for collective versus individual expenditure.
|Name||Valid from||Valid to|
|Classification of the functions of government (COFOG), v1:1999||January 1, 1999||Still valid|