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Detailed structure and explanatory notes
COFOG code 07Structure Notes
This Division is divided into the following Groups:
Government outlays on health include expenditures on services provided to individual persons and services provided on a collective basis. Expenditures on individual services are allocated to groups (07.1) through (07.4); expenditures on collective services are assigned to groups (07.5) and (07.6).
Collective health services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; regulation and licensing of providers of health services; and applied research and experimental development into medical and health-related matters. However, overhead expenses connected with administration or functioning of a group of hospitals, clinics, surgeries, etc. are considered to be individual expenditures and are classified to groups (07.1) through (07.4) as appropriate.
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