||In national accounts, general government expenditure is also classified by function according to the international Classification of the Functions of Government (COFOG), which was
developed by the Organization for Economic Cooperation and Development (OECD) and published by the United Nations Statistical Division.
The COFOG classification describes government expenditure according to 10 major functions or purposes: 1) general public services, 2) defence, 3) public order and safety,
4) economic affairs, 5) environmental protection, 6) housing and community amenities, 7) health, 8) recreation, culture and religion, 9) education and 10) social protection.
The present document shows detailed information on the functions of government expenditure for the individual Member States as well as for the euro area and the European Union.
The document starts with a number of summary tables that allow for easy comparisons between Member States of total expenditure on the main functions of government. The second part
of the document provides more detailed information on the breakdown of government expenditure for each Member State as well as for the euro area and the European Union.
The data are transmitted to the ECB by Eurostat and are defined by reference to the European System of Accounts 2010 (ESA 2010).The Manual on sources and methods for the compilation of
COFOG Statistics (link) provides detailed information on the methodological background for the compilation
of COFOG data. The data are consistent in terms of methodology with the annual GFS data presented in SDW report "General Government Fiscal Position of the Euro Area, the European Union and European
Union Countries - Annual" (annual data on general government revenue, expenditure, deficit/surplus, debt and the deficit-debt adjustment). However, differences between the two data sets may arise due
to different data vintages.