Manual on sources and methods for the compilation of COFOG statistics - Classification of the Functions of Government (COFOG) - 2011 edition - Products Manuals and Guidelines

This manual has been developed by the Task Force on COFOG in response to an increasing interest in high quality, comparable statistics on government expenditure broken down by purpose, according to the Classification of the Functions of Government (COFOG). It is its second edition, the first having been produced in 2007. The structure is essentially the same as before, covering user requirements, the analytical framework, methodological guidance, links with other international statistics, and countries' compilation practices. However, many detailed parts have changed, reflecting the need to update and clarify the original text, when necessary. Moreover, further methodological guidance is given by the addition of new case studies discussed and agreed by the Task Force on COFOG.