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National Classifications

Canadian Classification of Outlays by Functions of Government / Classification fonctionnelle des dépenses des administrations publiques canadienne

Country / Area: Canada

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)Canadian Classification of Outlays by Functions of Government “CCOFOG”
Classification fonctionnelle des dépenses des administrations publiques canadienne “CFAPC”

CCOFOG will come in use starting in May 2014.

1 (b)In which language(s) is the classification available?English and French
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.Not available at this time, but will be available on Statistics Canada site in the “Definitions, data sources and methods” section.
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?CCOFOG has three levels of detail: Divisions, Groups, and Classes.
The Divisions could be seen as the broad objectives of government, while the Groups and Classes detail the means by which these broad objectives are achieved.
2 (b)Please provide examples of the coding system used at each level.701 General Public Services
7011 Executive and Legislative Organs, Financial and Fiscal affairs, External affairs
70111 Executive and Legislative Organs
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes - Government Finance Statistics, International Monetary Fund
Developed by the Organization for Economic Co-operation and Development and published by the United Nations Statistical Division.
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)Structure is similar to the international standard, modified to include additional breakdowns and aggregation required in the Canadian context
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.Additional breakdowns required in the Canadian context.
Aggregation of the education structure to adapt to Canadian context and availability of data.
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.)CGFS classification allows to report at the level of the GFS international standard.
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.Not applicable.
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.CCOFOG will be used to compile the functional statistics for the Canadian general government sector at the federal, provincial and local level.

All levels will be used for data collection.

In 2014, CCOFOG data will only be published at the division level.
In 2015, CCOFOG data will be published at group level.
Shortly after 2015, CCOFOG data will be published at class 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.)None
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?None
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.)Official adoption in 2014.
CCOFOG Class level is in development in 2012.
CCOFOG is used for data compilation as of June 2012.
CCOFOG metadata (manuals, description) will be available in 2013.
CCOFOG data will be first published in May 2014.
5 (b)Please state the date of use of the classification for individual statistical programmes.Not applicable.
5 (c)Are there existing plans for revision or update of the current classification?Revision and update process are in development.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)Financial Management System “FMS”
Système de gestion financière “SGF"
5 (e)Please describe the link of the former classification to international classificationsThe FMS is a Canadian standard that is related to COFOG.
Even though the definitions and content of the main functions of government (e.g., health, social services and education) utilized by both these systems are very close, some differences exist in a number of functions, and in particular at the sub-function level.
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))Has four (4) levels
16.02 Post-secondary education
16.02.01 Universities Administration Education proper Support to students Other university education
16.02.02 Colleges, vocation and trade institutions Administration Education proper Support to students Other college, vocational and trade institutions education
5 (g)Do conversion tables exist between the former and current classification?No, not planned.
5 (h)When was the former classification implemented?In the mid-1990s.
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, 2007-2008 is the final reference year for which government financial statistical data are available on a Financial Management System basis.
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?In development
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?In development
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?No.
6 (d)Does a national coding index exist?In development
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)Will be available in PDF and HTML.
6 (f)Are the correspondence tables or indexes available in electronic form?Will be available in PDF and HTML.
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationStatistics Canada - Public Sector Statistics Division
7 (b)Contact address, phone number, e-mail or website for public information and inquiryNot available at this time, but will be available on Statistics Canada site in the “Definitions, data sources and methods” section.
Other comments
9 (a)Please provide any other information on this classification that you consider relevantNo comments.

Source: UN questionnaire, 9/6/2012