General government expenditure by function (COFOG)

"Macroeconomic statistics" Department
"Non-Financial National Accounts" Division
Elena Bakalova
State expert
2 P. Volov Str., Sofia 1038
+359 2 9857 540
Last update of data: 04 January 2013
1Description of dataExpenditure of sector General government are presented by types of transactions and functions in accordance with the classification of the functions of government (COFOG). These data aquire important role and give rise to interest because give possibilities to trace the use of the budget for the provision of various public services and redistributive purposes.
2Classification used• European System of Accounts, 1995 (ESA 95)
• Classification of the functions of the government (COFOG)
3CoverageAccording to ESA 95 sector General Government includes all institutional units which are non-market producers and whose production is intended for individual and collective consumption (i.e. education, health, government expenditure to insure the activities of public administartion). These units are funded basicly by payments from other sectors of the economy. Institutional units in the sector General Government is grouped into three sub-sectors: Central Government, Local Government and Social Security Funds.
4Unit of measureMillion Levs
5Reference periodYear
6Time coverage1998 - 2011
7Legal acts and rules (National and European)• Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
• Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue
• Commission Regulation (EC) No 113/2002 of 23 January 2002 amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose
8Release policyThe date for publication of statistical information is pointed in the Calendar presenting the results of the staistical surveys of NSI. Statistical information on expendiure by functions of sector General Government are published twelve months after the reporting period.
9Dissemination format• Publication "Main Macroeconomic Indicators"
• NSI website -
10Methodological documents• Methodological notes for elaboration of expenditure by the functions of sector General Governmet in Bulgaria
• European System of Accounts, 1995 (ESA 95) Eurostat
• Manual on sources and methods for COFOG statistics compilation (Eurostat)
11Source dataMain data sources to compilation of accounts of General Government are:
• reports of cash execution of the consolidated state budget;
• reports of cash execution of individual budgetary entities.
12Frequency of data collectionAnnually
13Data collection methodExhaustively for all units of General Government


  • Sector General Government
  • Sub-sector Central Government
  • Sub-sector Local Government
  • Sub-sector Social Security Funds