The expenditure of general government (central government, state government, local government and social security funds) is broken down by function following the functional classification COFOG (Classification of the functions of government) of the United Nations, which allows an international comparison of the results. The "expenditure" concept follows the principles of the National Accounts; it refers to the compensation of employees, the intermediate consumption, the subsidies, the social benefits, the other transfers, the interests paid and the gross investments.
More information on COFOG classification is available on the website of EUROSTAT (see below).
