Manual on sources and methods for the compilation of COFOG statistics — Classification of the Functions of Government (COFOG) — 2019 edition - Products Manuals and Guidelines

This manual has been developed and agreed 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 third edition. The manual covers user requirements, the analytical framework, methodological guidance, links with other international statistics, and countries' compilation practices. In comparison to previous editions, the manual was completely updated, most importantly to reflect the ESA 2010 (European System of Accounts) framework. Further guidance is given by the addition general guidance on the recording of consumption of fixed capital on own-account research and development (R&D) and correspondences among the COFOG classification and economic transactions used in the ESA 2010 framework as well as of sixteen new case studies.