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Detailed structure and explanatory notes

COFOG code 01.1.2

Structure   Notes

  • Division: 01 - General public services
  • Group: 01.1 - Executive and legislative organs, financial and fiscal affairs, external affairs
  • Class: 01.1.2 - Financial and fiscal affairs (CS)

Explanatory note

- Administration of financial and fiscal affairs and services; management of public funds and public debt; operation of taxation schemes;
- operation of the treasury or ministry of finance, the budget office, the inland revenue agency, the customs authorities, the accounting and auditing services;
- production and dissemination of general information, technical documentation and statistics on financial and fiscal affairs and services.
Includes: financial and fiscal affairs and services at all levels of government.
Excludes: underwriting or flotation charges and interest payments on government loans (01.7.0); supervision of the banking industry (04.1.1).

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