The Classification of the functions of government, abbreviated as COFOG, was developed in its current version in 1999 by the Organisation for Economic Co-operation and Development and published by the United Nations Statistical Division as a standard classifying the purposes of government activities.
The classification has three levels of detail:
- divisions;
- groups;
- classes.
Divisions describe the broad objectives of government, while groups and classes both define the means by which these broad objectives are achieved.
Overview of divisions and groups
| Government broad objective (division) | Sub-items (groups) |
| General public services | Executive and legislative organs, financial and fiscal affairs, external affairs; foreign economic aid; general services; basic research; R&D related to general public services; general public services n.e.c.; public debt transactions, transfers of a general character between different levels of government. |
| Defence | Military defence; civil defence; foreign military aid, R&D related to defence; defence n.e.c. |
| Public order and safety | Police services; fire-protection services; law courts; prisons; R&D related to public order and safety; public order and safety n.e.c. |
| Economic affairs | General economic, commercial and labour affairs; agriculture, forestry; fishing and hunting; fuel and energy; mining, manufacturing and construction; transport; communication; other industries, R&D related to economic affairs; economic affairs n.e.c. |
| Environmental protection | Waste management; water waste management; pollution abatement; protection of biodiversity and landscape; R&D related to environmental protection. |
| Housing and community amenities | Housing development; community development; water supply; street lighting; R&D related to housing and community amenities; housing and community amenities n.e.c. |
| Health | Medical products, appliances and equipment; outpatient services; hospital services; public health services; R&D related to health; health n.e.c. |
| Recreation, culture and religion | Recreational and sporting services; cultural services; broadcasting and publishing services; religious and other community services, R&D related to recreation, culture and religion; recreation; culture and religion n.e.c. |
| Education | Pre-primary and primary education; secondary education; post-secondary non-tertiary education; tertiary education; education not definable by level; subsidiary services to education; R&D Education; education n.e.c. |
| Social protection | Sickness and disability; old age; survivors; family and children; unemployment; housing; R&D; social protection and social exclusion n.e.c. |
Further information
- Manual on sources and methods for the compilation of COFOG statistics — Classifications of the Functions of Government — 2019 edition
- United Nations Statistics Division - COFOG (Classification of the Functions of Government) - Detailed structure and explanatory notes