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National Classifications

Budžetu izdevumu klasifikācija atbilstoši funkcionālajām kategorijām

Country / Area: Latvia

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)Budžetu izdevumu klasifikācija atbilstoši funkcionālajām kategorijām / Classification of Budget Expenditures According to Functional Categories
1 (b)In which language(s) is the classification available?Latvian
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.http://www.likumi.lv/doc.php?mode=DOC&id=123806
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 national classification consists in total of four levels:
1st level: 10 chapters;
2nd level: 69 groups;
3rd level: 97 classes;
4th level: 117 positions.
2 (b)Please provide examples of the coding system used at each level.1st level: 01.000 General public services;
2nd level: 01.100 Executive and legislative organs, financial and fiscal affairs, external affairs;
3rd level: 01.130 External affairs;
4th level: 01.131 Administration of external affairs
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes, this classification is based on Classification of the Functions of Government COFOG, United Nations,1999.
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 of the classification is identical to the international standard Classification of the Functions of Government (COFOG) at first two levels, with exception of some deviations from international standard within the second level of educational function. One additional level has been added for national needs.
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.For international comparison the national classification structure ensure the provision of COFOG data at first and second level. Exception is additional code for educational institutions which are providing education at ISCED-97 1-3 level. These expenses between COFOG groups are further divided according to specially elaborated methodology
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.)COFOG 1st and 2nd level data on budget expenditures within framework of ESA’95 Transmission Program.
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.N/A
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 information for submission to the Eurostat regarding government expenditure by COFOG function is compiled at COFOG group level. Government expenditures by COFOG function in Table 11 of the ESA 95 are transmitted at COFOG second 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.)Ministry of Finance, the Treasury for budget planning and monitoring of budget execution.
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?N/A
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.)Adopted on 13.12.2005 by the Cabinet of Ministers Regulation No 934 “Regulation on Classification of Budget Expenditures According to Functional Categories”
5 (b)Please state the date of use of the classification for individual statistical programmes.Classification has been used since 01.01.2007.
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)Budžetu izdevumu klasifikācija atbilstoši funkcionālajām kategorijām / Classification of Budget Expenditures According to Functional Categories
5 (e)Please describe the link of the former classification to international classificationsClassification of the Functions of Government (COFOG), United Nations (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))1st level: 14 chapters;
2nd level: 65 groups;
3rd level: 156 classes
5 (g)Do conversion tables exist between the former and current classification?No
5 (h)When was the former classification implemented?20.12.1995
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?Yes. Classification also includes explanatory notes.
6 (b)Do correspondence tables exist between the national and the international classifications (if applicable)?N/A
6 (c)Are correspondence tables between alternative and current classification available (if applicable)?N/A
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)TXT
6 (f)Are the correspondence tables or indexes available in electronic form?N/A
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationMinistry of Finance
7 (b)Contact address, phone number, e-mail or website for public information and inquiry Ministry of Finance of the Republic of Latvia; 1 Smilsu st., Riga; LV-1919, Latvia
P.: +371-67095405; F.: +371-67095503
E-mail: pasts@fm.gov.lv info@fm.gov.lv
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 9/14/2012