Registry Detail
Details
ID:
373
Type:
Interpretation
Last updated:
10/03/2000 18:28:00
Description:
COFOG- management of cemeteries
Request
According to COFOG, where should the control and management of cemeteries (under the jurisdiction of local governments) be classified?
Discussion
Decision
This category can be put into the COFOG category - 01.3.3 Other general services.
The definition of group 01.3 'General services' states that "this group covers services that are not connected with a specific function and which are usually undertaken by central offices at the various levels of government. It also covers those services connected with a particular function that are undertaken by such central offices."
The definition of 01.3.3 'Other general services' includes for instance, "operation of government owned or occupied buildings", a function that may be considered similar to management by the local authorities of property serving public needs (e.g. cemetery).