Total general government expenditure by functions (COFOG),(Eurostat ESA2010 TP, table 11) - E11

In national accounts, general government expenditure is also classified by function according to the international Classification of the Functions of Government (COFOG). The COFOG classification describes government expenditure according to the following ten major functions or purposes:

General public services
Defence
Public order and safety
Economic affairs
Environmental protection
Housing and community amenities
Health
Recreation, culture and religion
Education
Social protection

The expenditure according to these ten major functions is presented in an interactive table with charts. More detailed information on the type of expenditure is available for each function, i.e. compensation of employees (labour costs), intermediate consumption (expenses on goods and services) and gross fixed capital formation (investments). The data are transmitted to the ECB by Eurostat and are defined with reference to the European System of Accounts 2010 (ESA 2010).
Eurostat's 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 on government expenditure (dataset: GFS). However, differences between the two datasets may arise owing to data vintages.