General government

Sequence of public administration accounts

The sequence of the general government (central government, state government, local government and social security) accounts is a methodical collection of accounts, which enable the recording of all operations that affect the sub-sectors of the general government over a given period of time, of income creation (income account) until its accumulation, including distribution and redistribution.

The sequence of accounts highlights various reference aggregates such as value added, disposable income, savings and the funding capacity (or requirement) of the general government.

Expenditure of general government by function (COFOG)

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.

Until the next publication of data according to COFOG in January 2019, this data does not correspond to the sequence of accounts (2015-2016).  

More information on COFOG classification is available on the websites of the United Nations and EUROSTAT (see below).

Further information

Tables

Graphs

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