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National Classifications

Klassifikation af de offentlige udgifter, funktionel fordeling efter funktion

Country / Area: Denmark

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 af de offentlige udgifter, funktionel fordeling efter funktion (COFOG)
1 (b)In which language(s) is the classification available?Danish
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.http://www.dst.dk/da/Statistik/dokumentation/Nomenklaturer/COFOG.aspx



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?In Denmark we have the COFOG classification divided into 10 Divisions, we have the basic data coded into 3rd level COFOG, but we only publish 2nd level data.

COFOG 1 - consists of 8 categories, we publish 6 categories
COFOG 2 - consists of 5 categories, we publish 2 categories
COFOG 3 - consists of 6 categories, we publish 5 categories
COFOG 4 - consists of 9 categories, we publish 7 categories
COFOG 5 - consists of 6 categories, we publish 3 categories
COFOG 6 - consists of 6 categories, we publish 2 categories
COFOG 7 - consists of 6 categories, we publish 5 categories
COFOG 8 - consists of 6 categories, we publish 4 categories
COFOG 9 - consists of 7 categories, we publish 5 categories
COFOG 10 - consists of 9 categories, we publish 7 categories

2 (b)Please provide examples of the coding system used at each level. 
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes, it’s based on the Eurostat (2011) Manual on sources and methods for the compilation of COFOG statistics.
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 code 05.3 Pollution Abatement, under COFOG 05 - Environmental Protection includes additional breakdowns according to the CEPA manual (Classification of Environmental Protection Activities and Expenditure). We don’t publish these levels; they’re only for internal use.

Due to the structure of the Danish education system, the primary education is not divided into two levels. Therefore, the COFOG education data on primary education, COFOG 9.1 is solely composed of COFOG 9.1 primary education and 9.2.1 Lower-secondary education (ISCED: 0,1,2).

COFOG 9.2 is composed of COFOG 9.2.2 Upper-secondary education (ISCED: 3). COFOG 9.4 cannot be split between 9.4.1 First stage of tertiary education, and 9.4.2 Second stage of tertiary education (ISCED: 5,6).

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. 
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.)International comparison can be made for COFOG 2nd level data.
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.The COFOG classification is used by the Danish Ministry of Finance for budget analyses. Ministry of Economic Affairs and the interior, is also a user of COFOG data. Ministry of Education and children, use the Educational data in COFOG. Ministry of Social affairs and integration, use the Social Protection data in COFOG.
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.)June 2005
5 (b)Please state the date of use of the classification for individual statistical programmes. 
5 (c)Are there existing plans for revision or update of the current classification? 
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given) 
5 (e)Please describe the link of the former classification to international classifications 
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? 
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. 
Supporting documents
6 (a)Have national explanatory notes and/or guidelines been elaborated?Yes, in year 2007.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)? 
6 (c)Are correspondence tables between alternative and current classification available (if applicable)? 
6 (d)Does a national coding index exist?Yes.
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)Yes, available in pdf fomat.


6 (f)Are the correspondence tables or indexes available in electronic form?http://www.statistikbanken.dk/off23
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationStatistics Denmark
Division for Government Finance
7 (b)Contact address, phone number, e-mail or website for public information and inquiry(Ms.) Flintull Annica Eriksson
Controller – Government Expenditure
Statistics Denmark
aer@dst.dk Phone: +45 39 17 35 73



Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 9/13/2012