GENERAL GOVERNMENT EXPENDITURE BY FUNCTION (COFOG)
National Statistical Institute
|Contact organisation unit|
Non-financial National and Regional Accounts
|Contact person function|
|Contact mail address|
2, P. Volov Str.; 1038 Sofia, Bulgaria
|Contact email address|
|Contact phone number|
+359 2 9857 540
|Contact fax number|
|Metadata last certified||16 April 2020|
|Metadata last posted||16 April 2020|
|Metadata last update||16 April 2020|
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.
· European System of Accounts, 2010 (ESA 2010);
· Classification of the Functions of Government (COFOG).
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.
Institutional unit under ESA 2010 - budgetary institutions, non-financial enterprises reclassified in the "Government sector.
Economic territory of the country
from 1995 (Infostat)
|Unit of measure|
|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.
Eurostat program to provide data on national accounts.
|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|
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
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|
|Accessibility and clarity|
Main Macroeconomic Indicators
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
|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.
· European Statistics Code of Practice;
· Common framework for quality management in the National Statistical System.
|Accuracy and reliability|
|Timeliness and punctuality|
T + 12 months
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 - 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|
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|
Exhaustively for all units of General Government.