http://www.fao.org/economic/ess/ess-events/sdg-indicator-2a1/en/

1. Workshop on SDG Indicator 2.a.1;
Turin, Italy, 27-28 March 2018
MAPPING GOVERNMENT EXPENDITURE
AGAINST COFOG
Sangita Dubey, Senior Statistician/Team Leader, FAO
Titus Mwisomba, Manager of Agriculture Statistics, Tanzania Bureau of Statistics
Giulia Gonnella, Statistician, FAO

2. THE FAO GEA QUESTIONNAIRE & COFOG
COFOG
categories

3. COFOG category
7042 (Agriculture,
forestry, fishing
and hunting)
corresponds to
ISIC Rev 4
Section A
COFOG
categories

4. CLASSIFICATIONS OF FUNCTIONS OF GOVERNMENT (COFOG)
Groups
• The expenditures of general government are categorized
according to an international classification defined in the
system of national accounts of 1993, and revised in 1999:
COFOG (Classification of the Functions of Government).
• COFOG distributes expenditures of general government in
ten categories according to their purpose: general public
services; defense; public order and safety; economic
business; environmental protection; housing and
community amenities; health; recreation, culture and
religion; education; social welfare.

5. INDICATOR METHODOLOGY – CLASSIFICATIONS
Groups
Groups
Classes
Two or more 3-digit
groups within each
division, that refer to
a socio-economic
sector
One or more 4-digit
classes within
each group
10 first-level, or
2-digit, divisions
COFOG permits consistent
analysis of government
expenditures across countries and
across time.
Divisions
The Classification of Functions of Government (COFOG)

6. COFOG EXPENDITURES: TEN 2-DIGIT DIVISIONS
Groups
01General public services
02Defense
03Public order and safety
04Economic affairs
05Environmental protection
06Housing and community amenities
07Health
08Recreation, culture and religion
09Education
10Social protection

7. COFOG ECONOMIC AFFAIRS (04): NINE 3-DIGIT GROUPS
Groups
04Economic affairs
041General economic, commercial, and labor affairs
042Agriculture, forestry, fishing, and hunting
043Fuel and energy
044Mining, manufacturing, and construction
045Transport
046Communication
047Other industries
048R & D Economic affairs
049Economic affairs n.e.c.

8. ENVIRONMENTAL PROTECTION (05): SIX 3-DIGIT GROUPS
Groups
05Environmental protection
051Waste management
052Waste water management
053Pollution abatement
054Protection of biodiversity and landscape
055R & D Environmental protection
056Environmental protection n.e.c.

9. AGRICULTURE FORESTRY, FISHING AND HUNTING (042):
NINE 3-DIGIT GROUPS
Groups
042Agriculture, forestry, fishing, and hunting
0421Agriculture
0422Forestry
0423Fishing and hunting

10. COFOG 0421 - Agriculture (Crops and Livestock)
AGRICULTURE RELATED CATEGORIES
Groups
• Administration of agricultural affairs and services; conservation, reclamation or
expansion of arable land; agrarian reform and land settlement; supervision and
regulation of the agricultural industry;
• Construction or operation of flood control, irrigation and drainage systems, including
grants, loans or subsidies for such works;
• Operation or support of programs or schemes to stabilize or improve farm prices
and farm incomes; operation or support of extension services or veterinary services
to farmers, pest control services, crop inspection services and crop grading
services;
• Production and dissemination of general information, technical documentation and
statistics on agricultural affairs and services;
• Compensation, grants, or subsidies to farmers in connection with agricultural
activities, including payments for restricting or encouraging output of a particular
crop or for allowing land to remain uncultivated.
• Administration and operation of government agencies engaged in applied research
and experimental development related to agriculture;
• Grants and subsidies to support applied research and experimental development
related to agriculture by research institutes and universities.
Excludes: multi-purpose development projects, such as the development of integrated
facilities for flood control and irrigation, which would fall under code 0474.

11. Groups
• Administration of forestry affairs and services; conservation,
extension, and rationalized exploitation of forest reserves;
supervision and regulation of forest operations and issuance of tree-
felling licenses;
• Operation or support of reforestation work, pest and disease control,
forest firefighting and fire prevention services, and extension
services to forest operators;
• Production and dissemination of general information, technical
documentation, and statistics on forestry aff airs and services;
• Grants, loans, or subsidies to support commercial forest activities.
Includes: forest crops in addition to timber.
COFOG 0422 - FORESTRY
AGRICULTURE RELATED CATEGORIES

12. Groups
• Administration of fishing affairs and services; protection,
propagation and rationalised exploitation of fish stocks;
supervision and regulation of freshwater fishing, coastal fishing,
ocean fishing, fish farming and issuance of fishing licenses;
• Operation or support of fish hatcheries, extension services, or
stocking activities, etc.;
• Production and dissemination of general information, technical
documentation and statistics on fishing affairs and services;
• Grants, loans or subsidies to support commercial fishing and
hunting activities, including the construction or operation of fish
hatcheries.
Excludes: control of offshore and ocean fishing (0310).
COFOG 0423 - FISHING AND HUNTING
AGRICULTURE RELATED CATEGORIES

13. Groups
• Administration and operation of government agencies
engaged in applied research and experimental development
related to agriculture, forestry, fishing, and hunting;
• Grants, loans, or subsidies to support applied research and
experimental development related to agriculture, forestry,
fishing, and hunting undertaken by nongovernment bodies,
such as research institutes and universities.
Excludes: basic research (0140).
COFOG 0482 – R&D AGRICULTURE, FORESTRY,
FISHING, AND HUNTING, AGRICULTURE RELATED CATEGORIES

14. Groups
• It covers activities relating to the protection of fauna and flora
species(including the reintroduction of extinct species and the
recovery of species menaced by extinction), the protection of
habitats (including the management of natural parks and
reserves), and the protection of landscapes for aesthetic
values (including the reshaping of damaged landscapes for
the purpose of strengthening their aesthetic value and the
rehabilitation of abandoned mines and quarries). It includes:
• Administration, supervision, inspection, operation,or support
of activities relating to the protection of biodiversity and
landscape;
• Grants, loans, or subsidies to support activities relating to the
protection of biodiversity and landscape.
COFOG 054 – PROTECTION OF BIODIVERSITY AND
LANDSCAPE, ENVIRONMENTAL PROTECTION RELATED CATEGORIES

15. Groups
• Administration and operation of government agencies
engaged in applied research and experimental development
related to environmental protection;
• Grants, loans, or subsidies to support applied research and
experimental development related to environmental
protection undertaken by nongovernment bodies, such as
research institutes and universities.
Excludes: basic research (0140).
COFOG 055 – R&D ENVIRONMENTAL PROTECTION,
R&D RELATED CATEGORIES

16. DISCUSSION 3: WHAT IS THE APPROPRIATE COFOG
CODE AND NAME FOR THE FOLLOWING ACTIVITIES?
Groups
Ministry/
Institution
Department/
Program
Activity
Description
Expense(Y/N)
NetInvestmentin
NonFinancial
Assets(Y/N)
COFOG
COFOGName
Ministry of
Agriculture
Administration
and HR
Management
Acquisition Of
Household &
Institutional
Equipment
N Y
Ministry of
Livestock
Development
and Fisheries
Fisheries
Development
Division
Basic Salaries -
Pensionable
Posts
Y N

17. Groups
Ministry/
Institution
Department/
Program
Activity
Description
Expense
(Y/N)
COFOG
COFOG
Name
Ministry of
Agriculture
Administration
and HR
Management
Acquisition Of
Household &
Institutional
Equipment
N 0421 Agriculture
Ministry of
Livestock
Development
and Fisheries
Fisheries
Development
Division
Basic Salaries -
Pensionable
Posts
Y 0423
Fishing
and
hunting
DISCUSSION 3: WHAT IS THE APPROPRIATE COFOG
CODE AND NAME FOR THE FOLLOWING ACTIVITIES?

18. DISCUSSION 4 - APPLYING COFOG
Agriculture (COFOG 70421) includes administration of agricultural affairs
and services; conservation, reclamation or expansion of arable land;
agrarian reform and land settlement; supervision and regulation of the
agricultural industry. So the Arable Land Development project falls under
Agriculture (0421). What about the rest of the projects?
PROJECT COFOG
code
COFOG
name
Arable Land Development 0421 Agriculture
Agricultural development strategy for economic
empowerment of rural women
Development of a livestock policy analysis and
monitoring system
Implementation of pest management strategies
for arable crops and fruits
Integrated forest land and tree resources
assessment

19. DISCUSSION 4 - APPLYING COFOG
PROJECT COFOG
code
COFOG
name
Arable Land Development 0421 Agriculture
Agricultural development strategy for economic
empowerment of rural women
? ?
Development of a livestock policy analysis and
monitoring system
0421 Agriculture
Implementation of pest management strategies
for arable crops and fruits
0421 Agriculture
Integrated forest land and tree resources
assessment
0422 Forestry