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Classification of the Functions of Government (COFOG)

The Classification of the Functions of Government (COFOG) is brought as a national standard by Decision of the Government of the Republic of Macedonia in 2006 (“Official Gazette of the Republic of Macedonia” No. 121/2006).

The Classification of the Functions of Government is one of classifications that used in the system of Government financial statistics regarding Government and public sector defined in the System of National accounts 93 (SNA 93).

The Classification of the Functions of Government is in function of achieving better consistency and harmonization of statistical surveys in the statistical system of the country. The distribution i.e. the classification of Government units by the content of the divisions, the groups and the classes noted in the very Classification is done according to it. It will be used for harmonising the monetary, financial and national accounts statistics, as well as the other statistical areas. The introduction of internationally accepted standards allows the experts to use Government financial standards in cross-analyses of data on the Government activities.

Having in mind the concepts of other statistical domains linked to national accounts, the Classification provides a basis for preparation of publications and data dissemination. Interpretation of data on Government finances according to the Classification of the Functions of Government covers collecting, calculating, validating and entering of data into the database in national and other international institutions.

The Classification has 10 divisions broken down into groups and classes. The divisions describe the general objectives of the Government, while the groups and classes determine the means by which these broad objectives are achieved. The initials “CS” and “IC” mean whether the provided services are collective or individual. This breakdown is done with the aim to serve when calculating the final consumption and the actual final consumption in national accounts.

From users' point of view, the Classification is applied by the bearers of the statistical system in the country, and besides the State Statistical Office also the Ministry of Finance and the National Bank of the Republic of Macedonia widely use it.


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