# Classification of the Functions of Government

Classification of the Functions of Government (COFOG) is a classification defined by the United Nations Statistics Division. These functions are designed to be general enough to apply to the government of different countries. The accounts of each country in the United Nations are presented under these categories. The value of this is that the accounts of different countries can be compared.
| 01 - General public services | 01.1 - Executive and legislative organs, financial and fiscal affairs, external affairs |
| 01 - General public services | 01.2 - Foreign economic aid |
| 01 - General public services | 01.3 - General services |
| 01 - General public services | 01.4 - Basic research |
| 01 - General public services | 01.5 - R&D General public services |
| 01 - General public services | 01.6 - General public services n.e.c. |
| 01 - General public services | 01.7 - Public debt transactions |
| 01 - General public services | 01.8 - Transfers of a general character between different levels of government |
| 02 – Defence | 02.1 - Military defence |
| 02 – Defence | 02.2 - Civil defence |
| 02 – Defence | 02.3 - Foreign military aid |
| 02 – Defence | 02.4 - R&D Defence |
| 02 – Defence | 02.5 - Defence n.e.c. |
| 03 - Public order and safety | 03.1 - Police services |
| 03 - Public order and safety | 03.2 - Fire-protection services |
| 03 - Public order and safety | 03.3 - Law courts |
| 03 - Public order and safety | 03.4 – Prisons |
| 03 - Public order and safety | 03.5 - R&D Public order and safety |
| 03 - Public order and safety | 03.6 - Public order and safety n.e.c. |
| 04 - Economic affairs | 04.1 - General economic, commercial and labour affairs |
| 04 - Economic affairs | 04.2 - Agriculture, forestry, fishing and hunting |
| 04 - Economic affairs | 04.3 - Fuel and energy |
| 04 - Economic affairs | 04.4 - Mining, manufacturing and construction |
| 04 - Economic affairs | 04.5 – Transport |
| 04 - Economic affairs | 04.6 – Communication |
| 04 - Economic affairs | 04.7 - Other industries |
| 04 - Economic affairs | 04.8 - R&D Economic affairs |
| 04 - Economic affairs | 04.9 - Economic affairs n.e.c. |
| 05 - Environmental protection | 05.1 - Waste management |
| 05 - Environmental protection | 05.2 - Waste water management |
| 05 - Environmental protection | 05.3 - Pollution abatement |
| 05 - Environmental protection | 05.4 - Protection of biodiversity and landscape |
| 05 - Environmental protection | 05.5 - R&D Environmental protection |
| 05 - Environmental protection | 05.6 - Environmental protection n.e.c. |
| 06 - Housing and community amenities | 06.1 - Housing development |
| 06 - Housing and community amenities | 06.2 - Community development |
| 06 - Housing and community amenities | 06.3 - Water supply |
| 06 - Housing and community amenities | 06.4 - Street lighting |
| 06 - Housing and community amenities | 06.5 - R&D Housing and community amenities |
| 06 - Housing and community amenities | 06.6 - Housing and community amenities n.e.c. |
| 07 – Health | 07.1 - Medical products, appliances and equipment |
| 07 – Health | 07.2 - Outpatient services |
| 07 – Health | 07.3 - Hospital services |
| 07 – Health | 07.4 - Public health services |
| 07 – Health | 07.5 - R&D Health |
| 07 – Health | 07.6 - Health n.e.c. |
| 08 - Recreation, culture and religion | 08.1 - Recreational and sporting services |
| 08 - Recreation, culture and religion | 08.2 - Cultural services |
| 08 - Recreation, culture and religion | 08.3 - Broadcasting and publishing services |
| 08 - Recreation, culture and religion | 08.4 - Religious and other community services |
| 08 - Recreation, culture and religion | 08.5 - R&D Recreation, culture and religion |
| 08 - Recreation, culture and religion | 08.6 - Recreation, culture and religion n.e.c. |
| 09 – Education | 09.1 - Pre-primary and primary education |
| 09 – Education | 09.2 - Secondary education |
| 09 – Education | 09.3 - Post-secondary non-tertiary education |
| 09 – Education | 09.4 - Tertiary education |
| 09 – Education | 09.5 - Education not definable by level |
| 09 – Education | 09.6 - Subsidiary services to education |
| 09 – Education | 09.7 - R&D Education |
| 09 – Education | 09.8 - Education n.e.c. |
| 10 - Social protection | 10.1 - Sickness and disability |
| 10 - Social protection | 10.2 - Old age |
| 10 - Social protection | 10.3 – Survivors |
| 10 - Social protection | 10.4 - Family and children |
| 10 - Social protection | 10.5 – Unemployment |
| 10 - Social protection | 10.6 – Housing |
| 10 - Social protection | 10.7 - Social exclusion n.e.c. |
| 10 - Social protection | 10.8 - R&D Social protection |
| 10 - Social protection | 10.9 - Social protection n.e.c. |