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.

More information on COFOG classification is available on the website of EUROSTAT (see below).

Due to the publication of the new National Accounts data in August 2023, the current COFOG series is no longer compatible with the National Accounts series. The new COFOG data will be published in February 2024.

Further information





Federal Statistical Office Section National Accounts
Espace de l'Europe 10
CH-2010 Neuch√Ętel
+41 58 467 34 86



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