Available Classifications
Alternate structures
Alphabetical Indexes
Correspondence Tables
Free downloads
International Family of Classifications
  Best practices

National classifications

  Statistical Commission
  Expert Group
  Technical Subgroup
  Workshops and Training


Contact us

   Back to regional overview

National Classifications

Klassifikation der Aufgabenbereiche des Staates

Country / Area: Austria

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)Klassifikation der Aufgabenbereiche des Staates, Classification of Functions of Government (COFOG)

Source data are not classified according to COFOG in Austria. The functional classification of source data of the State is based on a very old SNA classification (17 main divisions). Source data of the other institutional units of sector government have no functional classification. Therefore source data are assigned to COFOG via a so-called "COFOG-key".

The following explanations in this questionnaire are based on the COFOG classification because it is used to provide expenditure of government by function (ESA 95 table 11). The functional classification of source data is not used within the production of ESA tables.

1 (b)In which language(s) is the classification available?Explanatory notes are available in English and German language, an alphabetical index is available only in German language.
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.German: http://www.statistik.at/KDBWeb/kdb.do?FAM=ALLE&&NAV=DE&&KDBtoken=null

English: http://www.statistik.at/KDBWeb/kdb.do?FAM=ALLE&&KDBtoken=null

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 structure is the same as in COFOG
First level (two digit level): 10 divisions
Second level (three digit level): 69 groups
Third level (four digit level) 109 classes.
2 (b)Please provide examples of the coding system used at each level.The coding is the same as in COFOG
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.The structure is identical with COFOG.
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 structure is identical with COFOG
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.No deviations.
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.)Data are reported at the second level for sector general government. Data for sub-sectors are reported at the first level.
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. 
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.COFOG is used to provide expenditure of government by function (ESA 95 table 11).
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.) 
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? 
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.)1999 adopted
5 (b)Please state the date of use of the classification for individual statistical programmes.1999 adopted. COFOG data are available for the years 1995 to 2011.
5 (c)Are there existing plans for revision or update of the current classification?If UN or OECD revises COFOG, then Statistics Austria will revise, too.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)The former version of COFOG
5 (e)Please describe the link of the former classification to international classificationsThe same structure as former version of 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))The same structure as former version of COFOG.
5 (g)Do conversion tables exist between the former and current classification?The official correspondence tables.
5 (h)When was the former classification implemented? 
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?Explanatory notes exist in German and in English language, an alphabetical index exists in German language only.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?No need because of the same structure.
6 (c)Are correspondence tables between alternative and current classification available (if applicable)? 
6 (d)Does a national coding index exist?No, the same coding as COFOG.
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)It is available in pdf, Excel and csv format.
6 (f)Are the correspondence tables or indexes available in electronic form?The alphabetical index is available.
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationSTATISTICS AUSTRIA - Registers, classifications and methods division
7 (b)Contact address, phone number, e-mail or website for public information and inquirySTATISTICS AUSTRIA
Federal Institution under Public Law
Guglgasse 13
A-1110 Vienna
Tel.: +43 (1) 71128 0
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 9/7/2012