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National Classifications

Klasifikace funkcí vládních institucí
(CZ-COFOG)

Country / Area: Czech Republic

Classification category: Expenditure classifications

 
General information
1 (a)Name of the current national classification (full name in official national languages and in English with acronyms in brackets, should be given)Klasifikace funkcí vládních institucí (CZ-COFOG), in English “Classification of the Functions of Government” – it is the equivalent of the International standard “Classification of the Functions of Government (COFOG (99))”.
1 (b)In which language(s) is the classification available?Czech
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.http://www.czso.cz/csu/klasifik.nsf/i/klasifikace_funkci_vladnich_instituci_%28cz_cofog%29
 
Classification structure
2 (a)Please describe the structure of the classification: How many levels does the classification have? (Please provide labels, such as “Division”, “Class”) How many categories exist at each level?The Czech version of CZ-COFOG copies the English version entirely. In some cases, the translation of the heading was widened with the aim to make its content more comprehensive to end-users.

1st level – Oddíl (Division) - 10
2nd level – Skupina (Group) - 69
3rd level – Třída (Class) - 109

2 (b)Please provide examples of the coding system used at each level.
CodeCzech headingTranslation
01VŠEOBECNÉ VEŘEJNÉ SLUŽBYGeneral public services
01.1Zákonodárné, výkonné a další normotvorné orgány, záležitosti finanční, rozpočtové, daňové, zahraniční kromě zahraniční pomociExecutive and legislative organs, financial, fiscal and tax affairs, external affairs except foreign economic aid
01.1.1Zákonodárné, výkonné a další normotvorné orgányExecutive and legislative organs
01.1.2Finanční, rozpočtové a daňové záležitostiFinancial, fiscal and tax affairs
01.1.3Zahraniční záležitosti kromě zahraniční pomociExternal affairs except foreign economic aid
 
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.The Czech version (CZ-COFOG) corresponds to the English version (COFOG (99)) entirely. In some cases, the translation of the heading was widened with the aim to make its content more comprehensive to end-users.
3 (b)Is the classification structure identical to the international standard or, if not, how does it differ? (e.g. have additional levels been added to the international standard or have changes been made within the level of the international structure, such as aggregations or additional breakdowns)The classification structure is identical to the international standard.
3 (c)Please describe deviations from the international standard (in terms of structure, methodology or application rules). Please use examples, if a general statement is not possible.The Czech version (CZ-COFOG) corresponds to the English version (COFOG (99)) entirely. In some cases, the translation of the heading was widened with the aim to make its content more comprehensive to end-users. An example might be: The English heading of the group 01.1 is “Executive and legislative organs, financial and fiscal affairs, external affairs” and the Czech heading was widened to “Executive and legislative organs, financial, fiscal and tax affairs, external affairs except foreign economic aid”.
3 (d)At what level of the international standard can data be reported for international comparison? (Please provide examples of programmes / indicators if reporting takes place at different levels of the classification.)The CZSO sends COFOG data to Eurostat annually (T+12 months) through the table 11 in compliance with the all required indicators (16 indicators – see the Transmissio), e.g. P.5, D.1, D.4 or D.6 etc).
3 (e)If no links to international classifications exist or no international standard is used, please state if there are plans to use international norms in the future.There is the link to the international classification COFOG (99), as stated above.
 
Classification uses
4 (a)Please state for which statistical purposes (surveys etc.) this classification is used and if there are users outside of the Statistical Office. Please indicate at which level the classification is used for data collection and for data publishing.The CZSO publishes data split by COFOG on the three-digit level, i.e. for 69 groups (e.g. 01.1 or 10.8 etc. – and for 3 government sub-sectors (S.1311, S.1313 and S.1314 in time series (from 1995).
Collected data are obtained from the Ministry of Finance for central and local budgetary organizations on four-digit level for central and local budgetary organizations split by “MoF classification” and transferred into internal standard COFOG.
Other government units are classified into one COFOG item – on four digit-level.

Business register – the CZ-NACE is used for classification of some specific subjects (semi-budgetary organizations) – 4th level.

4 (b)Please give the names of institutions that use the classification for non-statistical purposes (as opposed to statistical purposes in question 4(a)). Also indicate the kind of use (e.g. tax offices, social security, customs, enterprise register, employment services, work permits etc.)The COFOG data are used especially by the MoF and e.g. universities.
4 (c)Please indicate if alternative classifications are used by other institutions of the economy. Are these classifications available and useful for the Statistical Office?The Czech Statistical Office has no information about such classifications.
 
Implementation / revision status
5 (a)Please state the date of the official adoption of the classification. If not yet adopted, please indicate the current state (e.g. in development, sent for approval, in printing, ready to be distributed etc.)January 1, 2002
5 (b)Please state the date of use of the classification for individual statistical programmes.Business register – December 30, 2004
5 (c)Are there existing plans for revision or update of the current classification?As the CZ-COFOG follows the international standard, the Czech Statistical Office does not plan any own revision.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)“Klasifikace funkcí veřejnoprávních subjektů” (CZ-COFOG), in English “Classification of the Functions of Public Entities” – it was the equivalent of the International standard “Classification of the Functions of Government (COFOG)”.
5 (e)Please describe the link of the former classification to international classificationsThe CZ-COFOG was the equivalent of the International standard “Classification of the Functions of Government (COFOG)”.
5 (f)Please describe the structure of the former classification and indicate the number of items at each level of the classification. (similar to question 2(a)) 
5 (g)Do conversion tables exist between the former and current classification?Yes.
5 (h)When was the former classification implemented?January 1, 1997
5 (i)Are statistical data still collected or published according to the former classification? Please indicate if this statistical data is collected or published by the Statistical Office or elsewhere.No.
 
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?The explanatory notes of the European standard has been translated and slightly amended to make it appropriate for the Czech Republic requirements.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?Since the CZ-COFOG is equivalent of the international standard, there is no need for the correspondence table.
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?There are no alternative classifications.
6 (d)Does a national coding index exist?The Ministry of Finance use different coding of expenditures for budgetary organizations. The data are transferred by the CZSO into COFOG classification.
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)CZ-COFOG structure – Excel
CZ-COFOG explanatory notes – PDF, XML
CZ-COFOG correspondence table – PDF
6 (f)Are the correspondence tables or indexes available in electronic form?Yes.
 
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationCzech Statistical Office
7 (b)Contact address, phone number, e-mail or website for public information and inquiryCzech Statistical Office, Na padesátém 81, 100 82, Praha 10, Czech Republic
www.czso.cz
 
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 14/09/2012