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National Classifications

Julkisyhteisöjen tehtäväluokitus

Country / Area: Finland

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)Finnish: Julkisyhteisöjen tehtäväluokitus (COFOG). Swedish: Uppgiftsklassificering för offentliga sammanslutningar. English: Classification of the functions of government.
1 (b)In which language(s) is the classification available?Finnish, Swedish and English
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.Eurostat manual can be found from the Eurostat's website. http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS-RA-11-013/EN/KS-RA-11-013-EN.PDF

The finnish version of classification can be found here:

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?There are 3 levels. At top level are 10 divisions. Each division is divided to about 6 groups. Last sub-level is class.
2 (b)Please provide examples of the coding system used at each level.For example, divisions are coded with numbers such as “07” Health or “G07”. Groups are coded with adding numbers to the code “07.3” or “G0703” Hospital services. Classes are not used in practice in finnish classification but they have similar coding like “07.3.1” General hospital services.
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Classification of the Functions of Government (COFOG) (UN, 2000)
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)Identical to the international standard.
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.Eurostat publishes and updates a manual of the COFOG, which includes rules about the methodology and application of the classification.
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.)Finnish data is compiled at the group level and this level can be used for international comparisons.
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.Data is published on the group 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.)COFOG is adapted to information systems of State Accounting Office, not as a primary classification, however.
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?The statistics of municipal finances use a classification that is a mixture of functional and administrative classification. This classification is used in national accounts when compiling the COFOG data of local government.
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.)COFOG is implemented since 1998 by national accounts. A handbook in Finnish was published 2001.
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?No.
5 (d)Name of former (previous) national classification (full name in both national tongue and in English with acronyms in brackets, should be given)Julkisyhteisöjen tehtäväluokitus
Uppgiftsklassificering för offentliga sammanslutningar
Classification of the functions of government
5 (e)Please describe the link of the former classification to international classificationsClassification of the Functions of Government (COFOG). UN, 1980.
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))Similar to current classification.
5 (g)Do conversion tables exist between the former and current classification?-
5 (h)When was the former classification implemented?First version in 1960’s.
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.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?Not applicable. National classification is identical to international, only difference is use of local institutions in translated manual.
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?-
6 (d)Does a national coding index exist?No.
6 (e)Is the classification available in electronic form? If yes, in which formats is it available?(e.g. PDF, TXT, Excel, XML)Yes, in pdf-form.
6 (f)Are the correspondence tables or indexes available in electronic form?Yes.
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationStatistics Finland
7 (b)Contact address, phone number, e-mail or website for public information and inquiryStatistics Finland, Tel: +358 9 17341,
www.stat.fi ,
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 8/30/2012