COFOG divides various types of public services into three levels (Divisions, Groups and Classes) related to objectives and expenditure according to purpose and service type whether it is collective (CS) or individual (IS).
According to the 2015 Government Finance Statistics Manual issued by IMF, the Manual provides employees in the field of accounting, finance and GFS with various types of public services such as general, economic, and commercial services. It also covers labour affairs, energy, transport, industry, tourism, R&D, environment protection, housing, community development, health, education, culture and social protection. A numeric coding system is used to unify the language and codes of government statistics for a better readability and understanding.
The Manual uses a numeric coding system - the numeral “7” is prefixed to each item and followed by indicative numbers. For example, the number 701 refers to general services, 7011 to the executive and legislative organs, and the number 70111 refers to collective services and so on, in order to enable all the employees working in GFS to follow the same coding.
COFOG Standards Manual