General government expenditure by function (COFOG)


GENERAL GOVERNMENT EXPENDITURE BY FUNCTION (COFOG)
Contact
Contact organisation

National Statistical Institute

Contact organisation unit

Non-financial National and Regional Accounts

Contact name

Elena Bakalova

Contact person function

Chief specialist

Contact mail address

2, P. Volov Str.; 1038 Sofia, Bulgaria

Contact email address

[email protected]

Contact phone number

+359 2 9857 540

Contact fax number
Metadata update
Metadata last certified16 April 2020
Metadata last posted16 April 2020
Metadata last update16 April 2020
Statistical presentation
Data description

The expenditures of the Government sector is presented by type of transactions and functions under the classification of functions of government (COFOG). These data are becoming more important and cause an increasing interest due to the ability to trace the use of the budget for the provision of various public services and redistributive goals.

Classification system

· European System of Accounts, 2010 (ESA 2010);

· Classification of the Functions of Government (COFOG).

Sector coverage

According to ESA 2010 Government sector includes all institutional units which are non-market producers and whose output is intended for individual and collective consumption of government (for exemple education, health). These units are mainly financed by payments from other sectors of the economy. Institutional units in the Government sector are grouped into three sub-sections: " Central Government ", " Local Government " and " Social security funds".

Statistical concepts and definitions

Bulgaria has committed to provide statistical information to Eurostat for the Government sector as described in the European System of Accounts (ESA 2010), as required by Regulation 264/2000 of 3 February 2000 and the European Commission Regulation 2223/1995 of the European Parliament. Eurostat prepared and published in accordance with EC regulations 351/2002 , 2103/2005 for the implementation of the Protocol on the excessive deficit procedure by reference to ESA 2010 data for this sector.

Government Sector includes three sub-sectors in accordance with ESA 95: Central Government - S.1311 (includes all units whose accounts are included in the central budget , universities, Bulgarian National Television, Bulgarian National Radio, extra bills, hospitals funded government and other institutional units with separate budgets), Local Government - S.1313 (includes all municipalities, hospitals funded by them and extra - budgetary funds to municipalities), and Social Security Funds - S.1314 (National Social Security Institute and the National Health Insurance Fund) .

The main source for the development of statistics for the sector non-financial indicators of Government sector used the reports on implementation of the consolidated fiscal program provided by the Ministry of Finance. Reports on implementation of the consolidated fiscal program will be prepared in accordance with the relevant national budget classification.

Statistical unit

Institutional unit under ESA 2010 - budgetary institutions, non-financial enterprises reclassified in the "Government sector.

Statistical population

Economic territory of the country

Reference area

Bulgaria

Time coverage

from 1995 (Infostat)

Base period

Not applicable.

Unit of measure

Million BGN

Reference period

Year

Institutional mandate
Legal acts and other agreements

· 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.

Data sharing

Eurostat program to provide data on national accounts.

Confidentiality
Confidentiality - policy

· Law on Statistics;

· Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.

Confidentiality - data treatment
Release policy
Release calendar

The date for publication of statistical information is pointed in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute. Statistical information on expendiure by functions of sector General Government are published twelve months after the reporting period.

Release calendar access

The calendar is available on the NSI website: http://www.nsi.bg/en/node/480

User access

Data is published on the NSI website, section Government Finance Statistics in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.

Frequency of dissemination

Yearly

Accessibility and clarity
News release

Not applicable.

Publications

Main Macroeconomic Indicators

On-line database

Data are available to all users of the NSI website under the heading Government Finance Statistics - Annual accounts of General Government - General government expenditure by function (COFOG): http://www.nsi.bg/en/node/5265

Micro-data access
Other
Documentation on methodology

· Methodological notes for elaboration of expenditure by the functions of sector General Governmet in Bulgaria;

· Manual on sources and methods for COFOG statistics compilation (Eurostat);

· European System of Accounts, 2010 (ESA 2010) Eurostat.

· Regulation ? 1500/2000 of the European Commission of 10 July 2000 on the expenditure and revenue of the Government sector.

Quality documentation
Quality management
Quality assurance

· European Statistics Code of Practice;

· Common framework for quality management in the National Statistical System.

Quality assessment
Relevance
User needs
User satisfaction
Completeness
Accuracy and reliability
Overall accuracy
Sampling error
Non-sampling error
Timeliness and punctuality
Timeliness

T + 12 months

Punctuality

Additional information for the Government sector is available in other subsections of section Government Finance Statistics

Coherence and comparability
Comparability - geographical
Comparability - over time
Coherence - cross domain
Coherence - internal

The notification tables on government deficit / surplus and debt.

Cost and burden
Data revision
Data revision - policy

Data for the Government sector is revised in the following cases:

· update for previous periods - if further additional information, reclassification and other improvements;

· in accordance with the notification tables on government deficit/surplus and debt;

· planned methodological revisions.

Data revision - practice

See 19.1.

Statistical processing
Source data

Main 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.

Frequency of data collection

Annually

Data collection

Exhaustively for all units of General Government.

Data validation
Data compilation
Adjustment

Not applicable.

Comment
Metadata Structure Definition in SDMX 2.1: ESMS_MSD+BNSI+2.0+SDMX.2.1.xml
Metadata Structure Definition in SDMX 2.0: ESMS_MSD+BNSI+2.0+SDMX.2.0.xml
  • Sector General Government
  • Sub-sector Central Government
  • Sub-sector Local Government
  • Sub-sector Social Security Funds

Pages

  • Statistical Yearbook 2008
    Statistical Yearbook 2008
    The National Statistical Institute has the pleasure to submit to the attention of national and foreign users of statistical information the 76th edition of the Statistical Yearbook of the Republic of Bulgaria 2008. It provides topical statistical information on the demographic, economic and social development of the country for the 2002 - 2007 period in different territorial and classification aggregations and breakdowns.
  • Main macroeconomic indicators 2007
    Main macroeconomic indicators 2007

Pages