Expenditure on general medical services, specialized medical service, dental services, and paramedical services (COFOG 70721, COFOG 70722, COFOG 70723, and COFOG 70724, respectively, or relevant programmes in PBB systems) delivered to outpatients by medical, dental and paramedical practitioners and auxiliaries. 

Current expenditure includes administration, inspection, operation, and support of general medical services delivered by general medical clinics and general medical practitioners, specialized medical clinics and specialist medical practitioners, dentists and paramedical practitioners, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets to provide outpatient services facilities related to the COFOG or programmes. 

Expenditure on services to hospitalized patients provided by general hospital services, specialized hospital services, and nursing and convalescent homes services (COFOG 70731, COFOG 70732, and COFOG 70734, respectively, or relevant programmes in PBB systems). Hospital day care, home-based hospital treatment and hospices for terminally ill persons are included. Nursing and convalescent homes services (COFOG 70734) cover institutions serving older people in which medical monitoring is an essential component. Rehabilitation centres providing inpatient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support are also included. 

Current expenditure includes administration, inspection, operation, and support to hospitals in general and particular medical specializations, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets to provide inpatient hospital services related to the COFOG or programmes. 

[Note: Medical centres that are not under the direct supervision of a qualified medical doctor, including maternity centres, are not covered in COFOG 70731 and 70732. They are included in the indicator on reproductive health care, as per COFOG 70733]. 

[Note: The indicator does not cover facilities such as military field hospitals (COFOG 7021), surgeries, clinics and dispensaries devoted exclusively to outpatient care (COFOG 7072)]. 

[Note: The indicator does not cover expenditure on institutions for disabled persons and rehabilitation centres providing primarily long-term support (COFOG 71012) or retirement homes for older persons (COFOG 71020). Neither does it cover payments to patients for loss of income due to hospitalization (COFOG 71011). These are covered under the social protection dimension]. 

Expenditure on medical and maternity centre services (COFOG 70733 or relevant programmes in PBB systems).

Current expenditure includes administration, inspection, operation, and support of medical and maternity centre services, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets to provide medical and maternity centre services related to the COFOG or programmes. 

Expenditure to end discrimination and physical, sexual and psychological violence against women and girls, including all harmful practices such as child, early and forced marriage and female genital mutilation, specified as per specific programmes in PBB systems. In GFS, this code doesn’t exist and needs to be designed to capture this indicator. 

[Note: Sexual and gender-based violence refers to any act perpetrated against a person’s will and is based on gender norms and unequal power relationships. It encompasses threats of violence and coercion. It can be physical, emotional, psychological or sexual in nature and can take the form of a denial of resources or access to services. It inflicts harm on women, girls, men and boys]. 

Expenditure on the provision of public health services delivered by special teams to groups of clients, most of whom are in good health, at workplaces, schools or other non-medical settings (COFOG 70740 or relevant programmes in PBB systems). 

Current expenditure includes administration, inspection, operation, and support for services such as blood-bank operation (collecting, processing, storing, shipping), disease detection (cancer, tuberculosis, venereal disease), prevention (immunization, inoculation), monitoring (infant nutrition, child health), and epidemiological data collection as per the COFOG or programmes. Nutritional programmes for students are included. 

Capital or developmental expenditure includes investment in non-financial assets to provide public health services related to the COFOG or programmes. 

Expenditure on products and equipment intended for consumption or use outside health facilities or institutions. Expenditure covers the provision of medicines, prostheses, medical appliances and equipment, and other health-related products obtained by individuals or households, either with or without a prescription, usually from dispensing chemists, pharmacists or medical equipment suppliers, and pharmaceutical products, other medical products, and therapeutic appliances and equipment (COFOG 70711, COFOG 70712, and COFOG 70713, respectively, or relevant programmes in PBB systems). 

Current expenditure includes administration, operation, and support of the provision of pharmaceutical products, other medical products, therapeutic appliances and equipment, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets related to the COFOG or programmes. 

Expenditure on research and experimental development and use of technology related to health and nutrition (COFOG 70750 or relevant programmes in PBB systems). 

Current expenditure includes administration and the operation of government agencies engaged in applied research and experimental development related to health, and grants and subsidies to support applied research and experimental development related to health undertaken by non-government bodies, such as research institutes and universities, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets related to the COFOG or programmes on research and the use of technology related to health and nutrition. 

[Note: This indicator excludes expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

Expenditure related to the administration, operation, and support of activities such as the formulation, administration, coordination and monitoring of health policies, plans, programmes and budgets, the preparation and enforcement of legislation and standards for the provision of health services, including the licensing of medical establishments and medical and paramedical personnel, the production and dissemination of general information, technical documentation and statistics on health, is not disaggregated by specific indicator and is reported in total only (COFOG 70760).

Capital or development expenditure or investment in non-financial assets in GFS must be separated to account for the specific indicators. In PBB, it is separated in the programmes.

[Note: Development expenditure or investment in non-financial assets that is not disaggregated by level of education is considered under benefits to community at large].

[Note: Expenditure on basic research related to health is reported in total only (COFOG 70140), and is not attributed to a specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries]. 

Expenditure on housing development (COFOG 70610 or relevant programmes in PBB systems). 

Current expenditure includes administration of housing development affairs and services, promotion, monitoring and evaluation of housing development activities, and development and regulation of housing standards. It also includes slum clearance related to the provision of housing, the acquisition of land needed for constructing dwellings, and the production and dissemination of information and statistics, as per the COFOG or programmes. 

[Note: Means-tested housing benefits under social protection (COFOG 71060) are covered in the social protection dimension]. 

Capital or developmental expenditure includes investment in non-financial assets relating to housing development, as per the COFOG or programmes. 

[Note: Grants and subsidies to support the expansion, improvement or maintenance of the housing stock need to be differentiated for current and capital types]. 

Expenditure on infrastructure and services that enable access to the water supply network (COFOG 70630 or relevant programmes in PBB systems). It includes the transportation and distribution of water, as well as the construction of dams and reservoirs. 

Current expenditure includes administration of water supply affairs, production and dissemination of information and statistics on water supply affairs, and assessment of future needs, as per the COFOG or programmes. 

Capital or developmental expenditure includes construction or operation of non-enterprise type water supply systems, including dams and reservoirs, as per the COFOG or programmes. 

[Note: Grants and subsidies to support the operation, construction, maintenance or upgrading of water supply systems need to be differentiated for current and capital types]. 

Expenditure on the purification of water for water supply purposes, desalination of sea/groundwater by treatment plants, which can be derived in the case of PBB systems. In GFS, this indicator is part of COFOG 70630, which must be disaggregated to obtain data on expenditure on the quality of water supply.

Expenditure on the construction and repairing of public infrastructure that enables daily commuting for work, education, shopping and entertainment in a safe, timely, quick, comfortable and least costly way (COFOG 70451 or relevant programmes in PBB systems). 

Current expenditure includes the administration of affairs and services concerning the operation, use, construction and maintenance of road transport systems and facilities (roads, bridges, tunnels, parking facilities and bus terminals); the supervision and regulation of road users (vehicle and driver licensing, vehicle safety inspection, size and load specifications for passenger and freight road transport, and regulation of hours of work of bus, coach and lorry drivers), road transport system operations (granting of franchises, approval of freight tariffs and passenger fares, and of hours and frequency of service), and road construction and maintenance; and the production and dissemination of general information, technical documentation and statistics on road transport system operations and on-road construction activities. 

Capital or developmental expenditure includes construction, operation and upgrading of non-enterprise type road transport systems and facilities, as per the COFOG or programmes. 

[Note: Grants and subsidies to support the operation, construction, maintenance, or upgrading of road transport systems and facilities need to be differentiated for current and capital types]. 

Expenditure on public infrastructure that connects rural areas to other rural or urban areas, as reported by programmes in PBB systems. In GFS, there is no separate code for rural connectivity. Road transport (COFOG 70451) must be disaggregated to derive rural road transport systems and facilities expenditure.

Expenditure on street lighting installation and administration (COFOG 70640 or programmes in PBB systems).

Current expenditure includes administration of street lighting and roads (other than highways) and development and regulation of street lighting standards, as per the COFOG or programmes. 

Capital or developmental expenditure includes installation/construction, operation, maintenance and upgrading of street lighting and roads (other than highways), as per the COFOG or programmes.

Expenditure on community development (COFOG 70620 or programmes in PBB systems). 

Current expenditure includes administration of community development affairs and services, the administration of zoning laws and land-use and building regulations, and the production and dissemination of general information, technical documentation and statistics on community development affairs and services, as per the COFOG or programmes. 

Capital expenditure includes planning new communities or rehabilitated communities, planning the improvement and development of facilities such as housing, industry, public utilities, health, education, culture, and recreation for communities, and the preparation of schemes for financing planned developments, as per the COFOG or programmes. 
 

Expenditure on research or experimental development for housing and community amenities (COFOG 70650 or programmes in PBB systems). 

Current expenditure includes administration and operation of government agencies engaged in applied research and experimental development related to housing and community amenities, and grants and subsidies to support applied research and experimental development related to housing and community amenities undertaken by non-government bodies, such as research institutes and universities (COFOG 70650 or programmes). The indicator includes research and development in transport (COFOG 70485 or relevant programmes). 

Capital or developmental expenditure includes investment in non-financial assets for applied research, experimental development and the use of technology for improving housing and community amenities, and also for transport, as per the COFOG or programmes. 

[Note: This indicator excludes expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

Expenditure includes the administration, operation and support of activities such as the formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets relating to housing and community amenities; preparation and enforcement of legislation and standards relating to housing and community amenities; production and dissemination of general information, technical documentation, and statistics relating to housing and community amenities (COFOG 70660).

[Note: Expenditure on basic research related to housing and community amenities is reported in total only (COFOG 70140), and is not attributed to a specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries].

Expenditure on incentives to encourage women's employment is not specifically mentioned in the COFOG codes, but is grouped within “operation or support of general programmes or schemes to facilitate labor mobility, to reduce sex, race, age, and other discrimination, to reduce the rate of unemployment in distressed or underdeveloped regions, to promote the employment of disadvantaged or other groups characterized by high unemployment rates, etc.; operation of labor exchanges; operation or support of arbitration and mediation services”, under COFOG 70412. COFOG 70412 must be disaggregated in order to construct the indicator on incentives to encourage employment for women.

For countries with PBB, the indicator can be constructed using the relevant programmes.

Expenditure on training and skills upgrading at work initiatives is not specifically mentioned in the COFOG codes, but is grouped within “operation or support of general programmes or schemes to facilitate labor mobility, to reduce gender, race, age, and other discrimination, to reduce the rate of unemployment in distressed or underdeveloped regions, to promote the employment of disadvantaged or other groups characterized by high unemployment rates, etc.; operation of labor exchanges; operation or support of arbitration and mediation services”, under COFOG 70412. COFOG 70412 must be disaggregated in order to construct the specific indicator.

For countries with PBB, the indicator can be constructed using the relevant skill training programmes. 

Expenditure includes grants and subsidies to promote general labour policies and programmes to generate employment in the private sector. There is not a specific code for this indicator, it falls under COFOG 70412. COFOG 70412 must be disaggregated in order to construct the specific indicator.

For countries with PBB, the indicator can be constructed using the relevant programmes.

For better data analysis, this indicator should, where possible, be disaggregated into sub-indicators of grants and other incentives for small and medium-seized enterprises (SMEs) and private enterprises job creation and grants and other incentives for self-employment and entrepreneurs job creation.

Expenditure includes grants and subsidies to promote general labour policies and programmes to generate employment in the public sector. There is not a specific code for this indicator, it falls under COFOG 70412. COFOG 70412 must be disaggregated in order to construct the specific indicator.

Expenditure on research and experimental development related to labour market initiatives, as per COFOG 70481 or related programmes in PBB systems. 

[Note: COFOG 70481 needs to be disaggregated to differentiate between research support to general economic, commercial and labour affairs]. 

Current expenditure on support for labour-related research includes administration and operation of government agencies engaged in applied and experimental research.  It includes development related to labour affairs, grants and subsidies to support applied research and experimental development related to labour affairs undertaken by non-governmental bodies, such as research institutes and universities, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets for applied research, experimental development and the use of technology in labour affairs, given by the disaggregated COFOG codes or programmes. 

[Note: This indicator excludes expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

Expenditure on administration of general labour affairs and services, the formulation and implementation of general labor policies, the supervision and regulation of labour conditions (hours of work, wages and safety), liaison among different branches of government and between government and overall industrial, business and labour organizations are under COFOG 70412. It also includes the production and dissemination of general information, technical documentation and statistics on general labour affairs and services. Unless disaggregated, it will be reported under institutional development and administrative support.

[Note: Expenditure on basic research related to labour market interventions and employment generation are reported in total only (COFOG 70140) and is not attributed to a specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries].

Expenditure includes cash and in-kind benefits and the administration and operation of Social Protection Schemes relating to sickness, disability, ageing, survivors, housing, and social exclusion, such as of persons who are destitute, low-income earners, immigrants, indigenous people, refugees, alcohol and substance abusers, and victims of criminal violence (COFOG 71011, COFOG 71012, COFOG 71020, COFOG 71030, COFOG 71060, and COFOG 71070, respectively, or related programmes in PBB systems). 

[Note: GFS and social protection functions and their definitions are based on the 2008 European System of Integrated Social Protection Statistics (ESSPROS) of the Statistical Office of the European Communities (Eurostat)]. 

[Note: Social protection for children and unemployed persons is covered under separate indicators]. 

For better data analysis, this indicator should be disaggregated into the following sub-indicators when data is available: support for basic income; support for housing; support for food security; pension schemes; and social security/insurance. 

Provision of social protection in the form of cash and in-kind benefits for persons capable of and available for work but cannot find suitable employment (COFOG 71050 or related programmes in PBB systems).

Expenditure on Social Protection Schemes to support to households with dependent children, cash benefits, such as maternity allowance, birth grants, parental leave benefits, family or child allowance, and other periodic or lump-sum payments to support households and help them meet the costs of specific needs, in-kind benefits, such as shelter and board provided to preschool children, and to ensure access to nutrition, education and care for children (COFOG 71040 or related programmes in PBB systems).

For better data analysis, this indicator should be disaggregated into the following sub-indicators when data is available: support to families; and support to children.

Subsidies provided to food processors whose products are sold at subsidized prices (e.g. bread). There is no defined COFOG code for this indicator and data is required from the relevant ministry or responsible authority. 

Expenditure includes grants and subsidies to the oil and gas sector when oil and gas are sold at subsidized prices to consumers (COFOG 70432 or relevant programmes in PBB systems). COFOG 70432 must be disaggregated to obtain data on grants and subsidies. Data is required from the relevant ministry or responsible authority. 

Expenditure related to grants and subsidies to support the electricity supply industry, including expenditure on the construction of dams and other works designed chiefly to provide electricity (COFOG 70435 or relevant programmes in PBB systems). COFOG 70435 must be disaggregated to obtain data on grants and subsidies. Data is required from the relevant ministry or responsible authority. 

Expenditure covers compensation, grants and subsidies to farmers in connection with agricultural activities, including payments for restricting or encouraging output of a particular crop or for allowing land to remain non-cultivated, to stabilize or improve farming prices and income, and for the operation or support of extension services or veterinary services to farmers, pest control services, crop inspection services and crop grading services. It also includes the administration of agricultural affairs and services (COFOG 70421 or relevant programmes under PBB systems). 

Expenditure covers the administration and operation of government agencies engaged in applied research and experimental development related to social protection, and grants and subsidies to support applied research and experimental development related to social protection programmes and food security (access and availability) undertaken by non-governmental bodies, such as research institutes and universities (COFOG 71080 or related programmes under PBB systems). 

Capital or developmental expenditure includes investment in non-financial assets for applied research, experimental development and the use of technology for improving social protection and food security, as per the disaggregated COFOG or programmes. 

[Note: This indicator does not include expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

This indicator includes expenditure related to social protection or food security that is not covered by the indicators above, as per each country's specific context. 

Expenditure on the administration, operation and support of activities such as the formulation, administration, coordination, and monitoring of overall social protection policies, plans, programmes and budgets; the preparation and enforcement of legislation and standards for the provision of social protection; the production and dissemination of general information, technical documentation and statistics on social protection (COFOG 71090 or related programmes under PBB systems). Unless disaggregated, it will be reported under institutional development and administrative support.

[Note: Expenditure on basic research related to social protection and food security is reported in total only (COFOG 70140), and is not attributed to a specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries].

Expenditure on cultural services and religious and other community services (COFOG 70820 and COFOG 70840, respectively, or related programmes under PBB systems). 

Current expenditure includes the provision of cultural and religious services; administration of cultural affairs; supervision and regulation of cultural facilities; and operation or support of facilities for cultural and religious pursuits (libraries, museums, art galleries, theatres, exhibition halls, monuments, mosques and churches); and production, operation or support for cultural events (concerts, stage and film productions and art shows). It includes the provision of facilities for religious and other community services, including support for their operation, maintenance and repair, as per the COFOG or programmes. 

[Note: Expenditure on grants and subsidies to support individual artists and others must be separated from COFOG 70820, which is captured by the indicator 6.2]. 

Capital or developmental expenditure includes investment in non-financial assets supporting cultural facilities and events, as classified by the COFOG or programmes. 

Expenditure includes grants and subsidies to support individual artists, writers, designers, composers and others working in the arts and to support organizations engaged in promoting cultural activities (COFOG 70820, which must be disaggregated to obtain data. In the case of PBB systems, specific programmes need to be identified for this indicator).

For better data analysis, this indicator should be disaggregated into the following sub-indicators when data is available: promoting individuals and organizations in art; and promoting individuals and organizations in cultural fields.

Expenditure on recreational and sporting services, including facilities for spectator accommodation, and national, regional or local team representation in sporting events (COFOG 70810 or related programmes under PBB systems). 

Current expenditure includes the provision of sporting and recreational services; administration of sporting and recreational affairs; supervision and regulation of sporting facilities; operation or support of facilities for active sporting pursuits or events (playing fields, tennis courts, etc.); operation or support of facilities for passive sporting pursuits or events (specially equipped venues for playing cards and board games); and operation or support of facilities for recreational pursuits (parks, beaches and swimming pools), as per the COFOG or programmes. 

[Note: Expenditure on grants and subsidies to support teams and individual competitors or players must be separated from COFOG 70810, which is captured by the indicator 6.4]. 

Capital or developmental expenditure includes investment in non-financial assets to support sports facilities and services, as classified by the COFOG or programmes. 

For better data analysis, this indicator should be disaggregated into the following sub-indicators, when data is available: sports and physical education facilities and services; and promoting physical education.

Expenditure includes grants and subsidies to support teams or individual competitors or players (COFOG 70810, which must be disaggregated to obtain data. In the case of PBB systems, specific programmes need to be identified for this indicator).

Expenditure on research and development recreation, culture and religion (COFOG 70850 or related programmes under PBB systems). 

Current expenditure includes administration and operation of government agencies engaged in applied research and experimental development related to art, culture and sports, as well as grants and subsidies to support applied research and experimental development related to art, culture and sports undertaken by non-governmental bodies, such as research institutes and universities, as per the COFOG or relevant programmes. 

Capital or developmental expenditure includes investment in non-financial assets for applied research, experimental development and the use of technology related to recreation, culture and religion, as per the COFOG or programmes. 

[Note: This indicator does not include expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

Expenditure on the administration, operation and support for programmes related to art, culture and sports that cannot be assigned to a specific indicator (COFOG 70860 or related programmes under PBB systems, reported under institutional development and administrative support). 

[Note: Expenditure on basic research related to art, culture and sports is reported in total only (COFOG 70140) and is not attributed to specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries].

Expenditure includes waste management (COFOG 70510 or related programmes in PBB systems). 

Current expenditure covers administration, supervision, inspection, operation or support of solid waste collection, treatment and disposal systems, as per the COFOG or programmes. 

Capital or developmental expenditure includes investments in non-financial assets related to solid waste management, according to the COFOG or programmes. 

[Note: Grants and subsidies to support the operation, construction, maintenance or upgrading of solid waste management must be differentiated for current and capital types]. 

Expenditure on sewage systems and wastewater treatment (COFOG 70520 or related programmes in PBB systems). 

Current expenditure includes administration, supervision, inspection, operation or support of sewage systems and wastewater treatment, as per the COFOG or programmes. 

Capital or developmental expenditure includes investments in non-financial assets related to sewage systems and wastewater treatment systems according to the COFOG or programmes. 

[Note: Grants and subsidies to support the operation, construction, maintenance or upgrading of sewage systems and wastewater treatment must be differentiated for current and capital types]. 

Expenditures on renewable energy supply (COFOG 70436 or related programmes in PBB systems). 

Current expenditure includes administration of non-electric energy affairs and services related to the production, distribution and utilization of heat in the form of steam, hot water, or hot air, as well as production and dissemination of general information, technical documentation and statistics on the availability, production and utilization of nonelectric energy, as per the COFOG or programmes. 

Capital expenditure investment in non-financial assets to promote the use of non-electric energy produced by wind or solar heat, as per the COFOG or related programmes. 

[Note: Grants and subsidies to promote the use of non-electric energy must be differentiated for current and capital types]. 

Expenditure on forestry, pollution abatement, and protection of biodiversity and landscape (COFOG 70422, COFOG 70530, and COFOG 70540, respectively, or related programmes in PBB systems). 

Current expenditure includes administration, supervision, inspection, operation, or support of activities (including campaigns and the production and dissemination of information) relating to forestry, pollution abatement, and biodiversity and landscape protection, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets to support activities relating to forestry, pollution abatement, and protection of biodiversity and landscape, as per the COFOG or related programmes. 

[Note: Grants and subsidies to support activities relating to pollution abatement and control, and biodiversity and landscape protection must be differentiated for current and capital type]. 

For better data analysis, this indicator should be disaggregated into the following sub-indicators when data is available: protecting biodiversity; and combating desertification/land degradation/pollution abatement.

Expenditure on research on environmental protection (COFOG 70550 or related programmes in PBB systems). 

Current expenditure covers administration and operation of government agencies engaged in applied research and experimental development related to environmental protection and grants and subsidies to support applied research and experimental development related to environmental protection undertaken by non-governmental bodies, such as research institutes and universities, as per the COFOG or programmes. 

Capital or developmental expenditure includes investment in non-financial assets related to applied research, experimental development and the use of technology for improving environmental protection, according to the COFOG or programmes. 

[Note: This indicator excludes expenditure on basic research (COFOG 70140), which is captured under institutional development and administrative support]. 

Expenditure on administration, management, regulation, supervision, operation and support of activities such as the formulation, administration, coordination and monitoring of overall policies, plans, programmes and budgets for the promotion of environmental protection; the preparation and enforcement of legislation and standards for the provision of environmental protection services; and the production and dissemination of general information, technical documentation and statistics on environmental protection (COFOG 70560 or related programmes in PBB systems). 

[Note: Expenditure on basic research related to environmental protection is reported in total only (COFOG 70140), which is not attributed to a specific dimension. It is considered as institutional development and administrative support for sustaining and operating the public services of ministries].