Classification of the Functions of Government (COFOG) is a classification defined by the United Nations Statistics Division.[1] These functions are designed to be general enough to apply to the government of different countries. The accounts of each country in the United Nations are presented under these categories. The value of this is that the accounts of different countries can be compared.
| 01 - General public services | 01.1 - Executive and legislative organs, financial and fiscal affairs, external affairs |
| 01.2 - Foreign economic aid | |
| 01.3 - General services | |
| 01.4 - Basic research | |
| 01.5 - R&D General public services | |
| 01.6 - General public services n.e.c. | |
| 01.7 - Public debt transactions | |
| 01.8 - Transfers of a general character between different levels of government | |
| 02 – Defence | 02.1 - Military defence |
| 02.2 - Civil defence | |
| 02.3 - Foreign military aid | |
| 02.4 - R&D Defence | |
| 02.5 - Defence n.e.c. | |
| 03 - Public order and safety | 03.1 - Police services |
| 03.2 - Fire-protection services | |
| 03.3 - Law courts | |
| 03.4 – Prisons | |
| 03.5 - R&D Public order and safety | |
| 03.6 - Public order and safety n.e.c. | |
| 04 - Economic affairs | 04.1 - General economic, commercial and labour affairs |
| 04.2 - Agriculture, forestry, fishing and hunting | |
| 04.3 - Fuel and energy | |
| 04.4 - Mining, manufacturing and construction | |
| 04.5 – Transport | |
| 04.6 – Communication | |
| 04.7 - Other industries | |
| 04.8 - R&D Economic affairs | |
| 04.9 - Economic affairs n.e.c. | |
| 05 - Environmental protection | 05.1 - Waste management |
| 05.2 - Waste water management | |
| 05.3 - Pollution abatement | |
| 05.4 - Protection of biodiversity and landscape | |
| 05.5 - R&D Environmental protection | |
| 05.6 - Environmental protection n.e.c. | |
| 06 - Housing and community amenities | 06.1 - Housing development |
| 06.2 - Community development | |
| 06.3 - Water supply | |
| 06.4 - Street lighting | |
| 06.5 - R&D Housing and community amenities | |
| 06.6 - Housing and community amenities n.e.c. | |
| 07 – Health | 07.1 - Medical products, appliances and equipment |
| 07.2 - Outpatient services | |
| 07.3 - Hospital services | |
| 07.4 - Public health services | |
| 07.5 - R&D Health | |
| 07.6 - Health n.e.c. | |
| 08 - Recreation, culture and religion | 08.1 - Recreational and sporting services |
| 08.2 - Cultural services | |
| 08.3 - Broadcasting and publishing services | |
| 08.4 - Religious and other community services | |
| 08.5 - R&D Recreation, culture and religion | |
| 08.6 - Recreation, culture and religion n.e.c. | |
| 09 – Education | 09.1 - Pre-primary and primary education |
| 09.2 - Secondary education | |
| 09.3 - Post-secondary non-tertiary education | |
| 09.4 - Tertiary education | |
| 09.5 - Education not definable by level | |
| 09.6 - Subsidiary services to education | |
| 09.7 - R&D Education | |
| 09.8 - Education n.e.c. | |
| 10 - Social protection | 10.1 - Sickness and disability |
| 10.2 - Old age | |
| 10.3 – Survivors | |
| 10.4 - Family and children | |
| 10.5 – Unemployment | |
| 10.6 – Housing | |
| 10.7 - Social exclusion n.e.c. | |
| 10.8 - R&D Social protection | |
| 10.9 - Social protection n.e.c. |