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National Classifications

Kormányzati kiadások funkciók szerinti osztályozása

Country / Area: Hungary

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)Kormányzati kiadások funkciók szerinti osztályozása,
Classification of the Functions of Government - COFOG
1 (b)In which language(s) is the classification available?English and Hungarian
1 (c)Can the classification (or information about it) be accessed on the Internet? If yes, please provide the URL.English version: http://www.ksh.hu/apps/meta.objektum?p_lang=EN&p_menu_id=320&p_ot_id=300&p_obj_id=0950&p_session_id=14549871
Hungarian language structure of COFOG is available on the following URL: http://www.ksh.hu/apps/meta.objektum?p_lang=HU&p_ot_id=300&p_obj_id=0950
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?Divisions (2 digits level): 10
Groups (3 digits level): 69
Classes (4 digits level): 109
2 (b)Please provide examples of the coding system used at each level.01 General public services,
011 Executive and legislative organs, financial and fiscal affairs, external affairs,
0111 Executive and legislative organs (CS),
Relationship to international standards
3 (a)Is this classification based on (or linked to) an international standard classification? If yes, please describe.Yes
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 classification is identical to international classification.
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.Not applicable.
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 is available at the level of divisions and groups on the webside of Eurostat.
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.It is used for calculation and publication of the stucture of government expenditures by functions. Data are published at the level of divisions and groups on the webside of Eurostat.
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.)No information
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?No information
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 was introduced by ESA95
5 (b)Please state the date of use of the classification for individual statistical programmes.September 2011
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?No
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?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, it can be downloaded from the website in csv format.
6 (f)Are the correspondence tables or indexes available in electronic form? 
Contact information
7 (a)Name of institution / office responsible for the development and maintenance of the classificationCentral Statistical Office, Hungary
7 (b)Contact address, phone number, e-mail or website for public information and inquiryCentral Statistical Office, Hungary
1024 Budapest, Keleti Károly utca 5–7.
Postacím: 1525 Budapest, Pf. 51.
Telefon: (+36-1) 345-6000
E-mail: ksh@ksh.hu
Other comments
9 (a)Please provide any other information on this classification that you consider relevant 

Source: UN questionnaire, 9/25/2013