Statistics Austria also calculates and publishes consolidated government expenditure by functions. The Classification of Functions of Government (COFOG) is to be used for the functions of government. The COFOG classification includes ten COFOG divisions, which are divided into 69 COFOG groups. According to the ESA 2010 regulation, data on government expenditure by function has to be sent to the Commission every year.
Methodological note: Revised time series from 1995 in the course of the September 2024 mid-term revision.