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General government expenditure by function (COFOG)
In the year 2008 general government spent most of its expenditure (40.9%) for COFOG-division 10. Social protection. Total expenditure of general government amounted to 15.8% for COFOG-division 07. Health and to 13.3% for COFOG-division 01. General public services. 10.9% of total expenditure of general government was spent for COFOG-division 09. Education and 10.0% for COFOG-division 04. Economic affairs. The remaining total expenditure of general government was spent within the other COFOG-divisions.
Under the terms of the ESA 1995 Council Regulation No. 2223/96, EU member states undertake every year, at the end of December, to forward data on general government expenditure by function to the Commission. The revised COFOG Classification (Classification of Functions of Government), which has been valid officially since March 1999, is to be used for the various functions of government. The COFOG Classification is comprised of 10 COFOG divisions, which are in turn subdivided into 69 groups and 109 classes.
Besides the definition of general government expenditure and revenue, Regulation No. 1500/2000 also specifies for the first time the contents of Table 11 which are to be reported. It provides essentially for the transactions recorded under government expenditure by sector general government and by sub-sectors (Central government, State government, Local government and Social security funds) and by the 10 COFOG divisions.
| Expenditure of General Government by Function (COFOG) 1995-2008 |  |  |  |
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