SAP BPC User Manual

2017
BPC User Manual
VERSION 1.0.0
FISCAL AFFAIRS DIVISION
MINISTRY OF FINANCE & TREASURY | Male’ Maldives

What is SAP BPC?
• Business Planning and Consolidation (BPC) is a solution offered by SAP for Budgeting,
Forecasting and Consolidations
• SAP BPC has an Excel Add-in, users enter data and generate reports with Excel
• Security will be configured in SAP BPC to restrict user access by Business Area and Programs
• SAP BPC integrates with other SAP systems like SAP Business Intelligence (BI), SAP
Enterprise Resource Planning (ERP).
• SAP BPC will use the same Master data as in SAP ERP–Business Areas, GL Accounts and other
dimensions
• After finalizing Ceiling and Budget in SAP BPC, this data will be made available to SAP ERP
How SAP BPC will help?

• Budgeting in Excel is a manual process and it is not robust system. SAP BPC will provide a
robust functionality for budgeting.
• Program Budget will be implemented in SAP BPC
• SAP BPC will provide controls. Example, User can only enter data in predefined segments
within Ceilings
• Processes will be automated in SAP BPC, Example, data consolidation from all Business
Areas
• Workflows will be implemented in SAP BPC to send notifications. Example, to start data
input in a form, completion of data entry/task
• With the new data structure in SAP BPC, detailed reports will be generated to create the
Budget Book and internal reports
• Users can dynamically generate Ad-hoc reports on the available data
SAP BPC System Landscape

SAP BPC
• Budget Solution
• Virements SAP ECC
• Cash Flow
• Enter
SAP BW Transaction
Reporting System Data
• System of
Data transfer Records
Create SAP BPC Connection in Excel Add-In
This document will help users to create SAP BPC Excel add-in connection. For each connection (e.g. for
test and production system) you have to follow the same steps.
If you have the SAP BPC Excel Add-in please follow steps below, if you do not have SAP BPC Excel Add-in
or have any question regarding creating a connection please contact Ministry of Finance & Treasury.
Pre-requisite configuration of DNS Server
Create a DNS record in the DNS server of the organization with the following details;
prbici01.finance.gov.mv 10.244.7.17
1. Open Excel on your machine

1.1. Navigate to ‘EPM’ ribbon on the menu.
1.2. Click ‘Log On’ on the left side of the ribbon.
2. A new connection window is displayed. Click on the highlighted button.

3. ‘Connection Manager’ is displayed. Click on ‘Create…’ button.
4. ‘Create Connection’ window is displayed. Do not change anything in this window, except the
server URL.
Please use the URL as applicable.
System Server URL Purpose
Production http://prbici01.finance.gov.mv:8000/sap/bpc/ This is the production

system, where the budget
forecast is to be done.
5. After entering the correct server URL, please click ‘Connect’ button.
6. Logon window will be displayed. Please enter your logon credentials (SAP BI Username and
Password) and click ‘Log On’.
7. Create connection window will be displayed. ‘Environment’ and ‘Model’ details will
automatically be filled. Next, click ‘Generate Connection Name’.
8. ‘Connection Name’ will be filled. Next click ‘Ok’ button.
9. You have created and saved the SAP BPC Connection. In the ‘Connection Manager’ window,
connection is displayed.
9.1. Click ‘Set Default’, this will set the selected connection as default.
9.2. Now that you created the connection let’s try to Log On to SAP BPC. Click ‘Ok’ button.
10. Logon window is displayed. Each time you Log On to SAP BPC, you need to provide logon
credentials. Enter your credentials and click ‘Ok’ button.
11. Once you are connected, you will see
11.1. EMP Context, just below Excel ribbon.
11.2. Data Connection, to the right side of the Excel Window.
11.3. Log Off button, on the top left of the Excel EPM Add-In ribbon.
Set Default Co text Me ers &
Sheet Optio s i SAP BPC Ex el Add-I
This document will help users to setup default context members and sheet options in SAP BPC Excel
Add-In. This is one time setup.
The set default members will be used in SAP BPC Excel input forms and reports. Currently input forms
and reports have selection criteria, which will allow you to change dimension members – e.g. Change
Business Area, Program and Fund members.
Default Context Members
The below steps shows how to set default Business Area, Program and Currency
1. After login to SAP BPC

1.1. Na igate to EPM ri o o the e u
1.2. Click drop-down arrow near Options option, as displayed below
2. EPM – Co te t Optio s i do ill e displa ed
3. Na igate to the se o d ta Co te t Lo k . Ne t, li k the highlighted cell next to

ORGANIZATION_DIM as displayed below.
4. EPM Sele tor i do ill e displa ed
5. To displa oth the e er ID a d des riptio , li k the Displa e u a d sele t ID-Des riptio
option. Now, member ID and description will be displayed.
6. Navigate to your responsible Business Area. If you are responsible for a sector, navigate to it.
e.g. Navigate to Business Area
e.g. Navigate to Sector

7. After navigating to the desired Business Area/Sector, click it. A ti k ark ill e displa ed for our
sele tio . Ne t, Cli k OOK utto .
8. You ill e a igated a k to EPM – Co te t optio i do . Your Orga izatio e er sele tio
will be displayed. Che k Lo k optio e t to it.
9. Next we will set Curre . Sele t the ell e t to ‘PTCU‘‘ENCY
10. EPM – Sele tor i do ill e displa ed. Sele t Lo al Curre a d li k OK utto
11. The sele ted Lo al Curre ill e displa ed i the 'EPM – Co te t Optio s i do . Che k Lo k
option
12. Ne t e ill set the default Progra . If the sele ted e er displa ed is Total Progra s - check
the Lo k optio s. Else, Sele t the ell e t to P‘OG‘AM_DIM
13. Sele t Total Progra s i the EPM Sele tio i do a d li k OK
14. You have completed the default context members. You can now close the EPM – Co te t Optio s
window
Set User Options
The below steps will help you to set user default options. This is a one-time setup.
15. Na igate to EPM ri o o the e u. Next, click drop-down arrow near Options option, as
displa ed elo a d li k User Optio s…
16. I the Na igatio ta , sele t/u sele t optio s the as displa ed elo
17. Ne t, a igate to Displa ta a d sele t/u sele t optio s the as displa ed as elo
18. Next, navigate to Others tab and select/unselect options the as displayed as below
19. Please click OK button to save your settings. You have now successfully completed the user option
setup.
Program Classification
In BPC, currently we have pre-defined programs for each sector according to the Classification of
Expenditure by Functions of Government (IMF Classification). Business Areas should prepare their budgets
for the available relevant programs. A business area might find irrelevant programs available to them. This
is because we pre-defined programs to sectors. One sector could have business areas that has different
functions. IMF Classification of Expenditures by Functions of Government (COFOG), will be attached with
this document for your reference.
Pre-Defined Programs for Sectors

For each sector, below are the pre-determined functions.
S01 Presidents Office

Executive and legislative organs, financial and fiscal affairs, external affairs
S02 People's Majlis

S03 Judicial Service Commission

Law Courts
S04 Department of Judicial Administration

Law Courts
S05 Elections Commission

General Public Services N.E.C
S06 Civil Service Commission

General Services
S07 Human Rights Commission

Law Courts
S08 Anti-Corruption Commission

Law Courts
S09 Auditor General’s Office

S10 Prosecutor General’s Office

Law Courts
S11 Maldives Inland revenue Authority

S12 Employment Tribunal
Law Courts
S13 Maldives Media Council

Broadcasting & Publishing Services
S14 Maldives Broadcasting Commission

Law Courts
S15 Tax Appeal Tribunal

Law Courts
S16 Local Government Authority

Community Development
S17 Information Commissioners Office

General Services
S18 National Integrity Commission

Law Courts
S19 Public Service Media

S20 Ministry of Finance and Treasury

Communication
General Economic, Commercial & Labor Affairs
General Services
Old Age
Police Services
Public Debt Transactions
Transport
S21 Ministry of Defense & National Security

Civil Defense
Fire Protection
Military Defense
S22 Ministry of Home Affairs

Communication
Police Services
Prisons
Public Order & Safety N.E.C
S23 Ministry of Education

Cultural Services
Education N.E.C
Post-Secondary Nontertiary Education
Pre-Primary & Primary Education
Secondary Education
Tertiary Education
S24 Maldives Islamic University

Tertiary Education
S25 Maldives National University

Education N.E.C
Tertiary Education
S26 Ministry of Foreign Affairs

S27 Ministry of Health

Health N.E.C
Hospital Services
Public Health Services
Sickness & Disability
Survivors
S28 Ministry of Economic Development

Police Services
Transport
S29 Ministry of Tourism

Other Industries
Transport
S30 Ministry of Youth and Sports

Education N.E.C
Recreational & Sporting Services
Religious & Other Community Services
S31 Ministry of Housing and Infrastructure

Agriculture, Forestry, Fishing & Hunting
Hospital Services
Housing Development
Mining, Manufacturing & Construction
Protection of Biodiversity & Landscape
Transport
Waste Management
Waste Water Management
S32 Ministry of Fisheries & Agriculture

Agriculture, Forestry, Fishing & Hunting
Fuel & Energy
S33 Ministry of Islamic Affairs

S34 Ministry of Environment and Energy

Fuel & Energy
Housing & Community Amenities N.E.C
Protection of Biodiversity & Landscape
Waste Management
Waste Water Management
Water Supply
S35 Attorney General’s Office

S36 Ministry Of Gender & Family

Family & Children
Social Protection N.E.C
S37 MOFT / Special Budget

Public Debt Transactions
S38 MOFT / Pension Budget

Old Age
S39 Maldives Police Services
Police Services
Prisons
S40 Maldives Customs Services

S41 National Social Protection Agency

Survivors
S42 Indhiraagaandhi Memorial Hospital (IGMH)

Health N.E.C
Hospital Services
S43 Councils
Funds Explanation
• Consolidated Revenue Fund – This is the fund to record the general revenues collected
and domestic budget expenditures of government offices. Some business area’s might
not receive any revenue, thus they can skip this fund. But almost all government offices
incur expenditures from this fund. By default there is only one sub fund for consolidated
revenue fund, so everything must be recorded in sub fund C-GOM.
• Cash Grant – This is the fund to record grants received as cash to implement recurrent
programs/activities. Once you select this fund, you must also select the right sub fund to
record the grants. Also, all the expenditures from that grant should be budgeted in the
expenditure forms as well. Sub funds consist of donors, and all sub funds for cash grant
starts with a “G”. For example G-ADB, G-BRU.
• Trust Fund – This is the fund to record revenue and expenditure projections for trust
funds. Any business area that owns a trust fund should forecast their revenues and
expenditures in this fund type. Once you select this fund, you must also select the right
sub fund to input the revenues and expenditures. Sub funds define the specific trust
fund. For example if you want to record revenues for Zakat fund, you must select Trust
Fund, then select T-ZKT (Zakat Fund) from the sub fund selection.
• Project Grant – Project grants are grants we receive for specific projects, it could be a
recurrent project, but usually we receive grants for capital projects (PSIP). Projects
should have a project code (P-HTE011-155). You can only enter revenues up to the
ceiling amount for project grants, and you can enter expenditures up to the revenue
amount entered for the specific fund. Once you select this fund, you must also select the
right sub fund to record the grants. Sub funds consist of donors, and all sub funds for
project grant starts with a “D”. For example D-ADB, D-BRU. You must record revenues,
in order to record expenditures for this fund in the expenditure forms.
Project Loan – Project loans are loans we receive for specific projects, it could be a recurrent
project, but usually we receive loans for capital projects (PSIP). Projects should have a project
code (P-HTE011-155). You can only enter inflows up to the ceiling amount for project loans, and
you can enter expenditures up to the inflows amount entered for the specific fund. Once you
select this fund, you must also select the right sub fund to record the loans. Sub funds consist of
donors, and all sub funds for project loan starts with an “L” or an “X”. For example X-ADB, L-
BRU. You must record inflows, in order to record expenditures for this fund in the expenditure
forms.
Revenue Input Form
Purpose of this form is to input the revenue forecasts for the budget by funds. Each business
area should enter revenues for the following funds.
Steps to enter revenues

• Select the Business Area (Example : B1001 – President’s Office)
• Select the Fund Type (Example : Project Grant)
• Select the Sub Fund (Example : D-ADB – Asian Development Bank)
• Hit Refresh – This is very important, if you do no refresh, the data you entered cannot be
saved. So it is very important to hit refresh every time a selection changes from the top.
• Enter the forecasted revenues in the correct GL code.
• Hit Save
Once the data has been saved, you can change selection to enter revenues to another
business area or a fund. If so, repeat this process.
Loans/Inflows Input Form
Purpose of this form is to input the inflows of loans and other financing instruments for the
government. Any business area that has a project financed by a loan, bond etc. should use this
form to record the forecasted inflows.
You can only enter inflows up to the ceiling amount for project loans, and you can enter
expenditures up to the inflow amount entered for the specific fund. As this form is for only one
fund type (Project Loan), you only need to select the right sub fund to record the loan. Sub funds
consist of lending agency/country, and all sub funds for project loan starts with “X” or “L”. For
example X-ADB, L-BRU. You must record inflows, in order to record expenditures for this fund
in the expenditure forms.
• L – Project Loans by Cash

• X – Project Loan directly disbursed
Steps to enter Inflows

• Select the Sub Fund (Example : L-ADB – Asian Development Bank)
• Enter the forecasted inflows in the correct GL code.
• Hit Save
Once the data has been saved, you can change selection to enter inflows to another
business area or a sub fund. If so, repeat this process.
Expenditure Input Form
Purpose of this form is to input all the expenditures except for projects. For projects there is a
separate form to input the expenditures.
Business area’s should enter their forecasted expenditures by program for each fund using this form.
The following funds are available in the form to input the expenditures.
Steps to enter Expenditures

• Select the Program (Example : PS010200 - Executive and legislative organs, Financial and
Fiscal affairs)
• Select the Sub Program (Example : AS010200 – Act-Executive and legislative organs,
Financial and Fiscal affairs)
• Enter the forecasted expenditures in the correct GL code.
• Hit Save
Once the data has been saved, you can change selection to enter expenditures to another
business area, program or a fund. If so, repeat this process.
Projects Input Form
Purpose of this form is to input all the expenditures for projects. It could be either capital (PSIP) or
even a recurrent project.
Business area’s should enter their forecasted expenditures by program for each fund using this form.
The following funds are available in the form to input the expenditures.
Steps to enter Expenditures

• Select the Program (Example : PS010200 - Executive and legislative organs, Financial and
Fiscal affairs)
• Select the Project (Example : P-JAS001-019 - Const.of Majistrate court - K.Guraidhoo)
• Enter the forecasted expenditures in the correct GL code.
• Hit Save
Once the data has been saved, you can change selection to enter expenditures to another business
area, program or a fund. If so, repeat this process
Annex: Classification of the Functions
of Government
his annex describes the classiication of expenditure liabilities, such as loans, are excluded when compil-
according to the functions of government. ing COFOG data for GFS reporting purposes. For the
general government sector, transactions in inancial
Introduction assets and liabilities are usually fungible, to such an
extent that a functional classiication of these inanc-
6.126 he Classiication of Functions of Gov-
ing activities may be less useful.
ernment (COFOG) is a detailed classiication of the
functions, or socioeconomic objectives, that general
government units aim to achieve through various Structure of COFOG Classifications
kinds of expenditure. COFOG is integral to the GFS 6.128 he classiication codes of COFOG are
presentation. It is one of a family of four classiications somewhat diferent from the structure of other GFS
referred to as classiications of expenditure according classiication codes. he functions are classiied
to purpose.45 COFOG provides a classiication of gov- using a three-level scheme. here are 10 irst-level,
ernment outlays by functions that experiences have or two-digit, categories, referred to as divisions. Ex-
shown to be of general interest and useful to a wider amples are health (Division 07) and social protection
variety of analytic applications. Statistics on health, (Division 10). Within each division, there are sev-
education, social protection, and environmental pro- eral groups, or three-digit categories, such as hospi-
tection, for example, can be used to study the efec- tal services (Group 073) and sickness and disability
tiveness of government programs in those areas. In (Group 101). Within each group, there are one or
contrast, the Classiication of Environmental Activi- more classes, or four-digit categories, such as nursing
ties (CEA) is a functional classiication that covers a and convalescent home services (Class 0734) and dis-
more limited but specialized activity.46 ability (Class 1012). All three classiication levels and
6.127 While the COFOG as used in this Manual detailed descriptions of the contents of each class are
fully agrees with the OECD/UN classiication, the reproduced in this annex. Table 6A.1 lists the divi-
concept is applied slightly diferently in GFS. Final sions and groups. In the GFS framework, the preix
outlays are referred to in a general sense by the OECD/ “7” has been added to align the COFOG codes with
UN, and therefore include grants, loans, and/or subsi- other GFS classiication codes.
dies. In GFS, COFOG is applied only to expenditure, 6.129 All expenditure on a particular function
comprising expense and the net investment in non- is aggregated in one category of COFOG regardless
inancial assets. Transactions in inancial assets and of the economic nature of the expenditure. hat is,
transfers payable in cash designed to be used for a
45
COFOG was produced by the Organisation for Economic Co- particular function, the purchase of goods and ser-
operation and Development (OECD) and was published together vices from a market producer that are transferred to
with the other three classiications in United Nations (UN), Clas-
siications of Expenditure according to Purpose (New York, 2000). households for the same function, the production
he other classiications are the Classiications of Individual of goods and services by a general government unit,
Consumption According to Purpose (COICOP), the Classiica- and/or the net investment in a noninancial asset for
tion of the Purpose of Nonproit Institutions Serving Households
(COPNI), and the Classiication of the Outlays of Producers Ac- that same function are all reported under the same
cording to Purpose (COPP). function.
46
CEA is one of the classiications and lists contained in the
System of Environmental-Economic Accounting Central Framework
(SEEA). See Appendix 7 for a description of the linkages between Uses of COFOG
GFS and the SEEA. For more details on CEA, also see the Clas-
siication of Environmental Protection Activities and Expenditure 6.130 COFOG permits trends in government ex-
(CEPA) (UN, 2000c). penditure on particular functions or policy purposes
Expense 143
Table 6A.1 Classification of Expenditure by Functions of Government According to Divisions and Groups
7 Total expenditure
701 General public services 706 Housing and community amenities
7011 Executive and legislative organs, financial and 7061 Housing development
fiscal affairs, external affairs 7062 Community development
7012 Foreign economic aid 7063 Water supply
7013 General services 7064 Street lighting
7014 Basic research
7065 R&D Housing and community amenities
7015 R&D General public services
7066 Housing and community amenities n.e.c.
7016 General public services n.e.c.
707 Health
7017 Public debt transactions
7071 Medical products, appliances, and equipment
7018 Transfers of a general character between
different levels of government 7072 Outpatient services
702 Defense 7073 Hospital services
7021 Military defense 7074 Public health services
7022 Civil defense 7075 R&D Health
7023 Foreign military aid 7076 Health n.e.c.
7024 R&D Defense 708 Recreation, culture, and religion
7025 Defense n.e.c. 7081 Recreational and sporting services
703 Public order and safety
7082 Cultural services
7031 Police services
7083 Broadcasting and publishing services
7032 Fire protection services
7084 Religious and other community services
7033 Law courts
7085 R&D Recreation, culture, and religion
7034 Prisons
7035 R&D Public order and safety 7086 Recreation, culture, and religion n.e.c.
7036 Public order and safety n.e.c. 709 Education
704 Economic affairs 7091 Pre-primary and primary education
7041 General economic, commercial, and labor 7092 Secondary education
affairs 7093 Postsecondary nontertiary education
7042 Agriculture, forestry, fishing, and hunting 7094 Tertiary education
7043 Fuel and energy 7095 Education not definable by level
7044 Mining, manufacturing, and construction
7096 Subsidiary services to education
7045 Transport
7097 R&D Education
7046 Communication
7098 Education n.e.c.
7047 Other industries
710 Social protection
7048 R&D Economic affairs
7049 Economic affairs n.e.c. 7101 Sickness and disability
705 Environmental protection 7102 Old age
7051 Waste management 7103 Survivors
7052 Waste water management 7104 Family and children
7053 Pollution abatement 7105 Unemployment
7054 Protection of biodiversity and landscape 7106 Housing
7055 R&D Environmental protection 7107 Social exclusion n.e.c.
7056 Environmental protection n.e.c. 7108 R&D Social protection
7109 Social protection n.e.c.
Note: R&D = research and development; n.e.c. = not elsewhere classified.
to be examined over time. Conventional government organizations may be responsible for more than one
accounts are not usually suitable for this purpose function, and responsibility for one function might
because they relect the organizational structures of be divided among several organizations. For exam-
governments. Not only might time series be distorted ple, if a government establishes a new department
by organizational changes, but at a speciic time some that brings together some of the functions previously
144 Government Finance Statistics Manual 2014
administered by several departments or at several lev- others in the same community or section of the
els of government, it will not usually be possible to community. here is no rivalry in consuming
use conventional government accounts to compare these services.
expenditure on these purposes over time. 6.135 An individual consumption good or ser-
6.131 COFOG is also used for making interna- vice is one that is acquired by a household and used to
tional comparisons of the extent to which govern- satisfy the needs or wants of members of that house-
ments are involved in particular economic and social hold. Individual goods and services are essentially
functions. Just as COFOG avoids the problems of or- “private” as distinct from “public” goods and services.
ganizational changes in a single government, so too hey have the following characteristics:
does it avoid the problems of organizational difer- • It must be possible to observe and record the ac-
ences among countries. In one country, for example, quisition of the good or service by an individual
all functions connected with water supply may be household or member thereof as well as the time
undertaken by a single government agency, while in at which it took place.
another country, they may be distributed among de- • he household must have agreed to accept the
partments dealing with the environment, housing, or provision of the good or service and to take what-
industrial development. ever action is necessary to make it possible—for
6.132 For particular kinds of analyses, COFOG example, by attending a school or clinic.
provides key aggregates that could be used as indica- • he good or service must be such that its acquisi-
tors or measures of results. For example, in studies of tion by one household or person, or possibly by
social assistance, information on past expenditure on a small, restricted group of persons, precludes its
the social protection function could give an indication acquisition by other households or persons.
of changes in the support provided by government for
6.136 An important characteristic of an individual
the welfare of the population. Similarly, analyzing the
good or service is that its acquisition by one house-
impact of economic growth on the environment may
hold, person, or group of persons brings no (or very
require information on the expenditure on environ-
little) beneit to the rest of the community. he bor-
mental protection.
derline between individual goods and services and
collective services is not always clear. While the provi-
Individual versus Collective Goods
sion of certain individual health or education services
and Services (e.g., vaccination or immunization) may bring some
6.133 Government services can beneit the com- external beneits to the rest of the community, in gen-
munity either individually or collectively. COFOG is eral, the individuals concerned derive the main ben-
used to distinguish between individual and collective eit. When a government unit incurs expenditure on
goods and services provided by general government the provision of individual goods or services, it must
units. he COFOG functions are deined so that they decide not only how much to spend in total but how
represent individual or collective consumption, but to allocate, or distribute, the goods or services among
not both. individual members of the community. In contrast,
6.134 A collective service is a service provided si- in the case of collective services, all members of the
multaneously to all members of the community or to community beneit from such services.
all members of a particular section of the community, 6.137 Expenditure incurred by governments in
such as all households living in a particular region. connection with individual services such as health
Other characteristics of these collective services may and education are to be treated as collective services
be summarized as follows: when they are concerned with the formulation and
• he use of such services is usually passive and administration of government policy, the setting and
does not require the explicit agreement or active enforcement of public standards, the regulation, li-
participation of all the individuals concerned. censing, or supervision of producers, etc. For exam-
• he provision of a collective service to one indi- ple, the expenditure incurred by ministries of health
vidual does not reduce the amount available to or education at a national level are to be included in
Expense 145
collective consumption expenditure as they are con- services, wages payable, transfer, or other expendi-
cerned with general matters of policy, standards, and ture should be assigned a COFOG code according to
regulation. On the other hand, any overhead expenses the function that the transaction serves. For most ex-
connected with the administration or functioning of penditure, however, it will generally not be possible
a group of hospitals, schools, colleges, or similar insti- to use transactions as the unit of classiication and
tutions are to be included in individual expenditure. institutional units may also not necessarily be per-
For example, if a group of private hospitals has a cen- forming a single function. Instead, COFOG codes
tral unit that provides certain common services such may best be done at the smallest level of entities, re-
as purchasing, laboratories, ambulances, or other fa- gardless of their status as institutional units. Func-
cilities, the costs of these common services would be tions oten have to be assigned to all transactions
taken into account in the prices charged to patients. of agencies, oices, programs, bureaus, and similar
he same principle must be followed when the hos- smaller entities within government departments or
pitals are nonmarket producers: all the costs that are ministries.
associated with the provision of services to particular
6.141 When these smaller government entities
individuals, including those of any central units pro-
rather than transactions are used for classiication, it
viding common services, should be included in the
may happen that the smallest entity that can be iden-
value of expenditure on individual services.
tiied in the government accounts may perform more
6.138 All of classes 701 to 706 are collective ser- than one COFOG function. If possible, the expen-
vices, as are sections 7075 and 7076 of health; sections diture of multifunction entities should be allocated
7083 to 7086 of recreation, culture, and religion; sec- among COFOG functions using a relevant physical
tions 7097 and 7098 of education; and sections 7108 indicator, such as hours worked by employees. It may
and 7109 of social protection. hese sections cover be possible only to assign all expenditure by multi-
expenditure on general administration, regulation, function entities to whichever purpose appears to ac-
research that is not recorded as investment in non- count for the largest part of expenditure.
inancial assets, and so on. he remaining sections
6.142 A single classiication cannot serve all ana-
of health, recreation, culture and religion, education,
lytic purposes. he selection of functions in COFOG
and social protection (which dominate each of the
is based on judgment. he scope of each function
classes) are considered to be individual services.
could be broader or narrower, and completely dif-
6.139 In this annex, each class is marked “CS” or ferent functions could have been included. For ex-
“IS” to designate it as collective services or individual ample, expenditure for medical schools is classiied
services, respectively. his distinction is used for the in COFOG as education rather than health. Also,
computation of inal consumption expenditure and research and development could be a function of its
actual inal consumption of the general government own, but in COFOG, research and development ex-
and household sectors in the national accounts, as penditure is shown separately, classiied according to
described in paragraphs A7.53–A7.62. Purchases of the function the goal of the research and development
goods and services that are provided to individual most closely serves. hus, COFOG statistics must be
households or persons are treated as social transfers in used with care to be sure that the desired coverage is
kind in the 2008 SNA so that the actual inal consump- obtained for a speciic analytic purpose.
tion of government and households, in addition to
their inal consumption expenditure, can be computed. Problems in Identifying Functions
herefore, statistics compiled for each economic type of Government
of expenditure by function are needed for compiling Shared Expenditure
national accounts according to the 2008 SNA.
6.143 Government ministries generally are respon-
sible for the formulation, administration, coordination,
Units of Classification and monitoring of overall policies, plans, programs,
6.140 he units of classiication are, in principle, and budgets; for the preparation (in some countries) and
individual transactions. Each purchase of goods and enforcement of legislation; and for the production and
dissemination of general information, technical docu- preciation, if it is available for detailed organizational
mentation, and statistics. Consequently, the expenditure units within government. Another approach would
of these ministries has to be shared across the classes be to distribute consumption of ixed capital among
for which they are responsible. For example, the expen- functions in proportion to the net acquisition of ixed
diture of a ministry of transport should be divided be- assets over a number of earlier years.
tween road transport (70451), water transport (70452), 6.147 Another caution regarding the use of
railway transport (70453), air transport (70454), and COFOG statistics relates to net investment in non-
pipeline and other transport (70455). inancial assets. Because expenditure classiied by
Administrative Expenditure COFOG includes consumption of ixed capital as an
expense, and includes it in the calculation of net in-
6.144 Administrative expenditure on general ser-
vestment in noninancial assets (deducted from ac-
vices, such as personnel services, supply and purchas-
quisition minus disposals), the consumption of ixed
ing services, accounting and auditing services, and
capital will net out in COFOG data. However, if a
computer and data processing services, undertaken
functional classiication is compiled for expense items
by ministries or units within ministries should be
only, this will include consumption of ixed capital
classiied at the most detailed level possible. If admin-
representing part of the resource cost of using previ-
istrative expenditure overlaps two or more classes, an
ously acquired ixed assets.
attempt should be made to apportion expenditure be-
tween the classes concerned. If this approach is not
feasible, the total should be allocated to that class that
Cross-Classification of Expenditure
accounts for the largest part of the total expenditure. 6.148 he economic and functional classiications
of expenditure can be cross-classiied as illustrated
Subsidies in Table 6A.2. A cross-classiication of COFOG with
6.145 Particular diiculties may arise with regard each of the categories of the economic classiication of
to subsidies. he main objective behind such govern- expense is analytically useful. he cross-classiication
ment support may be, for example, to assure capac- allows an analysis of:
ity to build naval vessels considered vital to national • he inputs, which show how governments per-
defense, to maintain living standards of important form their functions, and the outputs, which
groups such as farmers or miners, or to provide em- show what governments are doing
ployment for workers in underutilized hospitals.
• How governments carry out their public expen-
hese political objectives are not to be confused with
diture policy functions to meet social objectives
functions as the term is used in COFOG. Hence, a
government subsidy to shipyards is classiied under • he changes in the composition of expenditure
manufacturing (70442), and grants to hospitals are over time to serve speciic policy objectives
classiied under hospital services (7073) regardless of • Comparison of how speciic functions are car-
the ultimate purposes. Subsidies and grants designed ried out by diferent governments.
chiely to increase employment opportunities in gen- 6.149 Table 6A.2 includes a column for each major
eral are an exception to this rule. Because such pro- economic type of expense and for net investment in
grams do not focus on any single industry, they are noninancial assets. As indicated earlier, this classii-
classiied under general labor afairs (70412). cation is needed to compile data on the actual inal
Consumption of Fixed Capital consumption of the general government and house-
holds (see paragraph 6.139).
6.146 It is likely that consumption of ixed capital
will be diicult to allocate by function, especially if
only aggregated igures for total government capital Detailed Classification of the
stock and consumption of ixed capital are compiled. Functions of Government
In these circumstances, approximations will have to 6.150 As outlined earlier, the complete Classiica-
be used. One possibility may be to distribute con- tion of the Functions of Government (COFOG) has
sumption of ixed capital according to book value de- three levels of detail: Divisions, Groups, and Classes.
Expense 147
Table 6A.2 Cross-Classification of Expenditure by Functional and Economic Classifications

Use of Net
Compensation goods Consumption Social Investment in
of employees and of fixed Interest benefits Other nonfinancial
[GFS] services capital [GFS] [GFS] Subsidies Grants [GFS] expense assets
General public
services
Defense
Public order
and safety
Economic
affairs
Environmental
protection
Housing and
community
amenities
Health
Recreation,
culture, and
religion
Education
Social
protection
1
Consumption of fixed capital is a cost (expense) for a general government unit and reduces the value of nonfinancial assets. The net effect
of consumption of fixed capital on total expenditure is thus zero.
he Divisions could be seen as the broad objectives 701 GENERAL PUBLIC SERVICES
of government, while the Groups and Classes de- 7011 EXECUTIVE AND LEGISLATIVE
tail the means by which these broad objectives are ORGANS, FINANCIAL AND FISCAL
achieved. he classiication numbers have been modi- AFFAIRS, EXTERNAL AFFAIRS
ied slightly to conform with the coding system of this
70111 Executive and legislative organs (CS)
Manual. he numeral “7” is preixed to all codes and
the punctuation separating Divisions, Groups, and • Administration, operation, or support of execu-
Classes are deleted. In addition, where appropriate, tive and legislative organs:
reference has been made to expenditure rather than Includes: oice of the chief executive at all levels of gov-
outlays. Otherwise, these descriptions are the same as ernment—oice of the monarch, governor-general,
those of the United Nations Statistical Division.47 president, prime minister, governor, mayor, etc.; legis-
lative bodies at all levels of government—parliaments,
chambers of deputies, senates, assemblies, town coun-
47
See http://unstats.un.org/unsd/cr/registry/regcst. cils, etc.; advisory, administrative, and political stafs
asp?Cl=4&Top=1&Lg=1. attached to chief executive oices and legislatures;
libraries and other reference services serving mainly foreign countries (70230); general foreign economic
executive and legislative organs; physical amenities and commercial afairs (70411); tourism afairs and
provided to the chief executive, the legislature, and services (70473).
their aides; permanent or ad hoc commissions and
committees created by or acting on behalf of the chief 7012 FOREIGN ECONOMIC AID
executive or legislature. 70121 Economic aid to developing
countries and countries in transition
Excludes: ministerial oices, oices of heads of de-
(CS)
partments of local governments, interdepartmental
committees, etc. concerned with a speciic function • Administration of economic cooperation with
(classiied according to function). developing countries and countries in transition
• Operation of economic aid missions accred-
70112 Financial and fiscal affairs (CS) ited to foreign governments; operation or sup-
• Administration of inancial and iscal afairs and port of technical assistance programs, training
services; management of public funds and public programs, and fellowship and scholarship
debt; operation of taxation schemes schemes
• Operation of the treasury or ministry of inance, • Economic aid in the form of grants (in cash or in
the budget oice, the inland revenue agency, the kind) or loans (regardless of interest charged).
customs authorities, the accounting and auditing Excludes: contributions to economic development
services funds administered by international or regional or-
• Production and dissemination of general infor- ganizations (70122); military aid to foreign countries
mation, technical documentation and statistics (70230).
on inancial and iscal afairs and services.
70122 Economic aid routed through
Includes: inancial and iscal afairs and services at all
international organizations (CS)
levels of government.
• Administration of economic aid routed through
Excludes: underwriting or lotation charges and inter- international organizations
est payments on government loans (70170); supervi-
• Contributions in cash or in kind to economic de-
sion of the banking industry (70411).
velopment funds administered by international,
70113 External affairs (CS) regional, or other multinational organizations.
• Administration of external afairs and services Excludes: aid to international peacekeeping opera-
tions (70230).
• Operation of the ministry of external afairs
and diplomatic and consular missions stationed 7013 GENERAL SERVICES
abroad or at oices of international organizations;
his group covers services that are not connected with
operation or support of information and cultural
a speciic function and that are usually undertaken by
services for distribution beyond national bound-
aries; operation or support of libraries, reading central oices at the various levels of government. It
rooms, and reference services located abroad also covers those services connected with a particular
function that are undertaken by such central oices.
• Regular subscriptions and special contributions
For example, the compilation of industry, environ-
to meet general operating expenses of interna-
ment, health, or education statistics by a central sta-
tional organizations.
tistical agency is included here.
Excludes: economic aid to developing countries and
countries in transition (70121); economic aid mis- 70131 General personnel services (CS)
sions accredited to foreign governments (70121); • Administration and operation of general person-
contributions to aid programs administered by in- nel services, including development and imple-
ternational or regional organizations (70122); mili- mentation of general personnel policies and
tary units stationed abroad (70210); military aid to procedures covering selection, promotion, rating
Expense 149
methods, the description, evaluation and classii- 7015 R&D GENERAL PUBLIC SERVICES
cation of jobs, the administration of civil service Applied research is original investigation under-
regulations, and similar matters. taken in order to acquire new knowledge, but di-
Excludes: personnel administration and services rected primarily toward a speciic practical aim or
connected with a speciic function (classiied according objective.
to function). Experimental development is systematic work,
drawing on existing knowledge gained from re-
70132 Overall planning and statistical
search and practical experience that is directed to
services (CS)
producing new materials, products, and devices; to
• Administration and operation of overall eco- installing new processes, systems, and services; or
nomic and social planning services and of overall to improving substantially those already produced
statistical services, including formulation, coor- or installed.
dination, and monitoring of overall economic
and social plans and programs and of overall sta- 70150 R&D General public services (CS)
tistical plans and programs. • Administration and operation of government
Excludes: economic and social planning services and agencies engaged in applied research and experi-
statistical services connected with a speciic function mental development related to general public
(classiied according to function). services
• Grants, loans, or subsidies to support applied re-
70133 Other general services (CS) search and experimental development related to
• Administration and operation of other general general public services undertaken by nongov-
services, such as centralized supply and pur- ernment bodies, such as research institutes and
chasing services, maintenance and storage of universities.
government records and archives, operation of
government-owned or -occupied buildings, cen- Excludes: basic research (70140).
tral motor vehicle pools, government-operated
printing oices, centralized computer and data 7016 GENERAL PUBLIC SERVICES N.E.C.
processing services, etc. 70160 General public services n.e.c. (CS)
Excludes: other general services connected with a spe- • Administration, operation, or support of general
ciic function (classiied according to function). public services, such as registration of voters,
holding of elections and referendums, admin-
7014 BASIC RESEARCH istration of nonself-governing and trust territo-
Basic research is experimental or theoretical work un- ries, etc.
dertaken primarily to acquire new knowledge of the Includes: general public services that cannot be as-
underlying foundations of phenomena and observ- signed to (7011), (7012), (7013), (7014), or (7015).
able facts, without any particular application or use
in view. Excludes: public debt transactions (7017); transfers of
a general character between diferent levels of govern-
70140 Basic research (CS) ment (7018).
• Administration and operation of government
agencies engaged in basic research 7017 PUBLIC DEBT TRANSACTIONS
• Grants, loans, or subsidies to support basic re- 70170 Public debt transactions (CS)
search undertaken by nongovernment bodies • Interest payments and expense for underwriting
such as research institutes and universities. and loating government loans.
Excludes: applied research and experimental develop- Excludes: administrative costs of public debt manage-
ment (classiied by function). ment (70112).
7018 TRANSFERS OF A GENERAL • Military aid in the form of grants (in cash or in
CHARACTER BETWEEN DIFFERENT kind), loans (regardless of interest charged), or
LEVELS OF GOVERNMENT loans of equipment; contributions to interna-
70180 Transfers of a general character tional peacekeeping forces, including the assign-
between different levels of ment of manpower.
government (CS) 7024 R&D DEFENSE
• Transfers between diferent levels of government
Deinitions of basic research, applied research, and
that are of a general character and not allocated
experimental development are given under (7014)
to a particular function.
and (7015).
702 DEFENSE 70240 R&D Defense (CS)
7021 MILITARY DEFENSE • Administration and operation of government
70210 Military defense (CS) agencies engaged in applied research and experi-
• Administration of military defense afairs and mental development related to defense
services • Grants, loans, or subsidies to support applied
• Operation of land, sea, air, and space defense research and experimental development re-
forces; operation of engineering, transport, com- lated to defense undertaken by nongovern-
munication, intelligence, personnel, and other ment bodies, such as research institutes and
noncombat defense forces; operation or support universities.
of reserve and auxiliary forces of the defense Excludes: basic research (70140).
establishment.
7025 DEFENSE N.E.C.
Includes: oices of military attachés stationed abroad;
70250 Defense n.e.c. (CS)
ield hospitals.
• Administration, operation, or support of activi-
Excludes: military aid missions (70230); base hospitals ties such as formulation, administration, coor-
(7073); military schools and colleges where curricula dination, and monitoring of overall policies,
resemble those of civilian institutions even though plans, programs, and budgets relating to defense;
attendance may be limited to military personnel and preparation and enforcement of legislation relat-
their families (7091), (7092), (7093), or (7094); pen- ing to defense; production and dissemination of
sion schemes for military personnel (7102). general information, technical documentation,
and statistics on defense; etc.
7022 CIVIL DEFENSE
Includes: defense afairs and services that cannot be
70220 Civil defense (CS)
assigned to (7021), (7022), (7023), or (7024).
• Administration of civil defense afairs and ser-
vices; formulation of contingency plans; organi- Excludes: administration of war veterans’ afairs (7102).
zation of exercises involving civilian institutions
and populations 703 PUBLIC ORDER AND SAFETY
• Operation or support of civil defense forces. 7031 POLICE SERVICES
70310 Police services (CS)
Excludes: civil protection services (70320); purchase and
storage of food, equipment, and other supplies for emer- • Administration of police afairs and services,
gency use in the case of peacetime disasters (71090). including alien registration, issuing work and
travel documents to immigrants, maintenance
7023 FOREIGN MILITARY AID of arrest records and statistics related to police
70230 Foreign military aid (CS) work, road traic regulation and control, preven-
tion of smuggling, and control of ofshore and
• Administration of military aid and operation of
ocean ishing
military aid missions accredited to foreign gov-
ernments or attached to international military • Operation of regular and auxiliary police forces,
organizations or alliances of port, border, and coast guards, and of other
Expense 151
special police forces maintained by public au- 7035 R&D PUBLIC ORDER AND SAFETY
thorities; operation of police laboratories; opera- Deinitions of basic research, applied research, and
tion or support of police training programs. experimental development are given under (7014)
Includes: traic wardens. and (7015).
Excludes: police colleges ofering general education in 70350 R&D Public order and safety (CS)
addition to police training (7091), (7092), (7093), or • Administration and operation of government
(7094). agencies engaged in applied research and experi-
mental development related to public order and
7032 FIRE PROTECTION SERVICES safety
70320 Fire protection services (CS) • Grants, loans, or subsidies to support applied re-
• Administration of ire prevention and ireight- search and experimental development related to
ing afairs and services public order and safety undertaken by nongov-
ernment bodies, such as research institutes and
• Operation of regular and auxiliary ire brigades
universities.
and of other ire prevention and ireighting ser-
vices maintained by public authorities; operation Excludes: basic research (70140).
or support of ire prevention and ireighting
7036 PUBLIC ORDER AND SAFETY N.E.C.
training programs.
70360 Public order and safety n.e.c. (CS)
Includes: civil protection services such as mountain res-
cue, beach surveillance, evacuation of looded areas, etc.
ties such as formulation, administration, coordi-
Excludes: civil defense (70220); forces especially trained nation, and monitoring of overall policies, plans,
and equipped for ighting or preventing forest ires programs, and budgets relating to public order
(70422). and safety; preparation and enforcement of leg-
islation and standards for the provision of public
order and safety; production and dissemination
7033 LAW COURTS
of general information, technical documenta-
70330 Law courts (CS) tion, and statistics on public order and safety.
• Administration, operation, or support of civil Includes: public order and safety afairs and services
and criminal law courts and the judicial system,
that cannot be assigned to (7031), (7032), (7033),
including enforcement of ines and legal settle-
(7034), or (7035).
ments imposed by the courts and operation of
parole and probation systems 704 ECONOMIC AFFAIRS
• Legal representation and advice on behalf of gov- 7041 GENERAL ECONOMIC, COMMERCIAL,
ernment or on behalf of others provided by gov- AND LABOR AFFAIRS
ernment in cash or in services. 70411 General economic and commercial
Includes: administrative tribunals, ombudsmen, and affairs (CS)
the like. • Administration of general economic and com-
mercial afairs and services, including general
Excludes: prison administration (70340).
foreign commercial afairs; formulation and im-
plementation of general economic and commer-
7034 PRISONS cial policies; liaison among diferent branches
70340 Prisons (CS) of government and between government and
• Administration, operation, or support of prisons business
and other places for the detention or rehabilita- • Regulation or support of general economic and
tion of criminals such as prison farms, work- commercial activities such as export and import
houses, reformatories, borstals, asylums for the trade as a whole, commodity and equity markets,
criminally insane, etc. overall income controls, general trade promotion
activities, general regulation of monopolies and land; agrarian reform and land settlement; super-
other restraints on trade and market entry, etc.; vision and regulation of the agricultural industry
supervision of the banking industry • Construction or operation of lood control, ir-
• Operation or support of institutions dealing with rigation, and drainage systems, including grants,
patents, trademarks, copyrights, company reg- loans, or subsidies for such works
istration, weather forecasting, standards, hydro-
• Operation or support of programs or schemes
logic surveys, geodesic surveys, etc.
to stabilize or improve farm prices and farm
• Grants, loans, or subsidies to promote general incomes; operation or support of extension
economic and commercial policies and programs. services or veterinary services to farmers, pest
Includes: consumer education and protection. control services, crop inspection services, and
crop grading services
Excludes: economic and commercial afairs of a par-
ticular industry (classiied to (7042) through (7047) • Production and dissemination of general infor-
as appropriate). mation, technical documentation, and statistics
on agricultural afairs and services
70412 General labor affairs (CS) • Compensation, grants, loans, or subsidies to
• Administration of general labor afairs and farmers in connection with agricultural activi-
services; formulation and implementation of ties, including payments for restricting or en-
general labor policies; supervision and regu- couraging output of a particular crop or for
lation of labor conditions (hours of work, allowing land to remain noncultivated.
wages, safety, etc.); liaison among diferent
Excludes: multipurpose development projects (70474).
branches of government and between govern-
ment and overall industrial, business, and labor
70422 Forestry (CS)
organizations
• Administration of forestry afairs and services;
• Operation or support of general programs or conservation, extension, and rationalized ex-
schemes to facilitate labor mobility, to reduce sex, ploitation of forest reserves; supervision and
race, age, and other discrimination, to reduce the regulation of forest operations and issuance of
rate of unemployment in distressed or under- tree-felling licenses
developed regions, to promote the employment
of disadvantaged or other groups characterized • Operation or support of reforestation work, pest
by high unemployment rates, etc.; operation of and disease control, forest ireighting and ire
labor exchanges; operation or support of arbitra- prevention services, and extension services to
tion and mediation services forest operators
• Production and dissemination of general infor- • Production and dissemination of general infor-
mation, technical documentation, and statistics mation, technical documentation, and statistics
on general labor afairs and services on forestry afairs and services
• Grants, loans, or subsidies to promote general • Grants, loans, or subsidies to support commer-
labor policies and programs. cial forest activities.
Excludes: labor afairs of a particular industry (classiied Includes: forest crops in addition to timber.
to (7042) through (7047) as appropriate); provision of
social protection in the form of cash beneits and ben- 70423 Fishing and hunting (CS)
eits in kind to persons who are unemployed (71050). his class covers both commercial ishing and hunt-
ing, and ishing and hunting for sport. he ishing and
7042 AGRICULTURE, FORESTRY, FISHING, hunting afairs and services listed here refer to activi-
AND HUNTING ties that take place outside natural parks and reserves.
70421 Agriculture (CS) • Administration of ishing and hunting afairs
• Administration of agricultural afairs and services; and services; protection, propagation, and ratio-
conservation, reclamation, or expansion of arable nalized exploitation of ish and wildlife stocks;
Expense 153
supervision and regulation of freshwater ishing, and regulation of the extraction, processing, dis-
coastal ishing, ocean ishing, ish farming, wild- tribution, and use of petroleum and natural gas
life hunting, and issuance of ishing and hunting • Production and dissemination of general infor-
licenses mation, technical documentation, and statistics
• Operation or support of ish hatcheries, exten- on petroleum and natural gas afairs and services
sion services, stocking or culling activities, etc. • Grants, loans, or subsidies to support the pe-
• Production and dissemination of general infor- troleum extraction industry and the industry
mation, technical documentation, and statistics reining crude petroleum and related liquid and
on ishing and hunting afairs and services gaseous products.
• Grants, loans, or subsidies to support commer- Excludes: petroleum or gas transportation afairs
cial ishing and hunting activities, including the (classiied to the appropriate class of group 7045).
construction or operation of ish hatcheries.
70433 Nuclear fuel (CS)
Excludes: control of ofshore and ocean ishing
• Administration of nuclear fuel afairs and ser-
(70310); administration, operation, or support of nat-
vices; conservation, discovery, development,
ural parks and reserves (70540).
and rationalized exploitation of nuclear material
7043 FUEL AND ENERGY resources; supervision and regulation of the ex-
70431 Coal and other solid mineral fuels (CS) traction and processing of nuclear fuel materials
and of the manufacture, distribution, and use of
his class covers coal of all grades, lignite, and peat, nuclear fuel elements
irrespective of the method used in their extraction
or beneiciation, and the conversion of these fuels to • Production and dissemination of general infor-
mation, technical documentation, and statistics
other forms, such as coke or gas.
on nuclear fuel afairs and services
• Administration of solid mineral fuel afairs and
• Grants, loans, or subsidies to support the nuclear
services; conservation, discovery, development,
materials mining industry and the industries
and rationalized exploitation of solid mineral
processing such materials.
fuel resources; supervision and regulation of the
extraction, processing, distribution, and use of Excludes: nuclear fuel transportation afairs (classiied
solid mineral fuels to the appropriate class of group 7045); disposal of ra-
dioactive wastes (70510).
• Production and dissemination of general infor-
70434 Other fuels (CS)
on solid mineral fuel afairs and services
• Administration of afairs and services involving
• Grants, loans, or subsidies to support the solid fuels, such as alcohol, wood and wood wastes,
mineral fuel industry and the coke, briquette, or bagasse, and other noncommercial fuels
manufactured gas industries.
• Production and dissemination of general infor-
Excludes: solid mineral fuel transportation afairs mation, technical documentation, and statistics
(classiied to the appropriate class of group 7045). on availability, production, and utilization of
such fuels
70432 Petroleum and natural gas (CS) • Grants, loans, or subsidies to promote the use of
his class covers natural gas, liqueied petroleum gases such fuels for the production of energy.
and reinery gases, oil from wells or other sources,
Excludes: forest management (70422); wind and solar
such as shale or tar sands, and the distribution of town
heat (70435) or (70436); geothermal resources (70436).
gas regardless of its composition.
• Administration of petroleum and natural gas 70435 Electricity (CS)
afairs and services; conservation, discovery, his class covers both traditional sources of electricity,
development, and rationalized exploitation of such as thermal or hydro supplies, and newer sources,
petroleum and natural gas resources; supervision such as wind or solar heat.
• Administration of electricity afairs and services; • Production and dissemination of general informa-
conservation, development, and rationalized ex- tion, technical documentation, and statistics on
ploitation of electricity supplies; supervision and mining and mineral resource afairs and services
regulation of the generation, transmission, and • Grants, loans, or subsidies to support commer-
distribution of electricity cial mining activities.
• Construction or operation of nonenterprise-type
Includes: issuance of licenses and leases, regulation of
electricity supply systems
production rates, inspection of mines for conformity
• Production and dissemination of general infor- to safety regulations, etc.
Excludes: coal and other solid fuels (70431), petro-
on electricity afairs and services
leum and natural gas (70432), and nuclear fuel mate-
• Grants, loans, or subsidies to support the elec- rials (70433).
tricity supply industry, including such expen-
diture for the construction of dams and other 70442 Manufacturing (CS)
works, designed chiely to provide electricity. • Administration of manufacturing afairs and ser-
Excludes: nonelectric energy produced by wind or vices; development, expansion, or improvement
solar heat (70436). of manufacturing; supervision and regulation
of the establishment and operation of manu-
70436 Nonelectric energy (CS) facturing plants; liaison with manufacturers’ as-
• Administration of nonelectric energy afairs and sociations and other organizations interested in
services that chiely concern the production, dis- manufacturing afairs and services
tribution, and utilization of heat in the form of • Production and dissemination of general infor-
steam, hot water, or hot air mation, technical documentation, and statistics
• Construction or operation of nonenterprise-type on manufacturing activities and manufactured
systems supplying nonelectric energy products
• Production and dissemination of general infor- • Grants, loans, or subsidies to support manufac-
mation, technical documentation, and statistics turing enterprises.
on availability, production, and utilization of Includes: inspection of manufacturing premises for
nonelectric energy conformity with safety regulations, protection of con-
• Grants, loans, or subsidies to promote the use of sumers against dangerous products, etc.
nonelectric energy. Excludes: afairs and services concerning the coal pro-
Includes: geothermal resources; nonelectric energy cessing industry (70431), the petroleum reinery in-
produced by wind or solar heat. dustry (70432), or the nuclear fuel industry (70433).
7044 MINING, MANUFACTURING, 70443 Construction (CS)

AND CONSTRUCTION • Administration of construction afairs and ser-
vices; supervision of the construction industry;
70441 Mining of mineral resources
development and regulation of construction
other than mineral fuels (CS)
standards
his class covers metal-bearing minerals, sand, clay,
stone, chemical and fertilizer minerals, salt, gem- • Production and dissemination of general infor-
stones, asbestos, gypsum, etc.
on construction afairs and services.
• Administration of mining and mineral resource
Includes: issuance of certiicates permitting occu-
afairs and services; conservation, discovery,
pancy, inspection of construction sites for conformity
development, and rationalized exploitation of
mineral resources; supervision and regulation with safety regulations, etc.
of prospecting, mining, marketing, and other as- Excludes: grants, loans, and subsidies for the construc-
pects of mineral production tion of housing, industrial buildings, streets, public
Expense 155
utilities, cultural facilities, etc. (classiied according • Supervision and regulation of water transport
to function); development and regulation of housing users (registration, licensing and inspection of
standards (70610). vessels and crews, regulations concerning passen-
ger safety and freight security, etc.), water trans-
7045 TRANSPORT port system operations (granting of franchises,
70451 Road transport (CS) approval of freight tarifs and passenger fares, and
• Administration of afairs and services concern- of hours and frequency of service, etc.), and water
ing operation, use, construction, and mainte- transport facility construction and maintenance
nance of road transport systems and facilities • Construction or operation of nonenterprise-type
(roads, bridges, tunnels, parking facilities, bus water transport systems and facilities (such as
terminals, etc.) ferries)
• Supervision and regulation of road users (ve- • Production and dissemination of general infor-
hicle and driver licensing, vehicle safety inspec- mation, technical documentation, and statistics
tion, size and load speciications for passenger on water transport system operations and water
and freight road transport, regulation of hours transport facility construction activities
of work of bus, coach and lorry drivers, etc.), • Grants, loans, or subsidies to support the opera-
road transport system operations (granting tion, construction, maintenance, or upgrading of
of franchises, approval of freight tarifs and water transport systems and facilities.
passenger fares, and of hours and frequency
of service, etc.), and road construction and Includes: radio and satellite navigation aids; emer-
maintenance gency rescue and towing services.
• Construction or operation of nonenterprise-type Excludes: grants, loans, and subsidies to shipbuilders

road transport systems and facilities (70442).
• Production and dissemination of general infor- 70453 Railway transport (CS)

mation, technical documentation, and statistics • Administration of afairs and services concern-
on road transport system operations and on road ing operation, use, construction, or maintenance
construction activities of railway transport systems and facilities (rail-
• Grants, loans, or subsidies to support the opera- way roadbeds, terminals, tunnels, bridges, em-
tion, construction, maintenance, or upgrading of bankments, cuttings, etc.)
road transport systems and facilities. • Supervision and regulation of railway users (roll-
ing stock condition, roadbed stability, passenger
Includes: highways, urban roads, streets, bicycle paths,
safety, security of freight, etc.), railway transport
and footpaths.
system operations (granting of franchises, ap-
Excludes: road traic control (70310); grants, loans, proval of freight tarifs and passenger fares, and
and subsidies to road vehicle manufacturers (70442); of hours and frequency of service, etc.), and rail-
street cleaning (70510); construction of noise em- way construction and maintenance
bankments, hedges, and other anti-noise facilities, in- • Construction or operation of nonenterprise-type
cluding the resurfacing of sections of urban highways railway transport systems and facilities
with noise reducing surfaces (70530); street lighting • Production and dissemination of general infor-
(70640). mation, technical documentation, and statistics
on railway transport system operations and rail-
70452 Water transport (CS)
way construction activities
• Administration of afairs and services concerning
• Grants, loans, or subsidies to support the opera-
operation, use, construction, and maintenance of
tion, construction, maintenance, or upgrading of
inland, coastal, and ocean water transport systems
railway transport systems and facilities.
and facilities (harbors, docks, navigation aids and
equipment, canals, bridges, tunnels, channels, Includes: long-line and interurban railway transport
breakwaters, piers, wharves, terminals, etc.) systems, urban rapid transit railway transport systems,
and street railway transport systems; acquisition and ing, inspection of equipment, operator skills and
maintenance of rolling stock. training, safety standards, etc.); pipeline and
other transport systems operations (granting of
Excludes: grants, loans, and subsidies to rolling stock
franchises, setting tarifs, frequency, and levels
manufacturers (70442); construction of noise em-
of service, etc.), and pipeline and other transport
bankments, hedges, and other anti-noise facilities,
systems construction and maintenance
including the resurfacing of sections of railways with
noise reducing surfaces (70530). • Construction or operation of nonenterprise-type
pipeline and other transport systems
70454 Air transport (CS) • Production and dissemination of general infor-
• Administration of afairs and services concerning mation, technical documentation, and statistics
operation, use, construction, and maintenance on the operation and construction of pipeline
of air transport systems and facilities (airports, and other transport systems
runways, terminals, hangars, navigation aids and
equipment, air control amenities, etc.)
tion, construction, maintenance, or upgrading of
• Supervision and regulation of air transport pipeline and other transport systems.
users (registration, licensing, and inspec-
tion of aircrat, pilots, crews, ground crews, 7046 COMMUNICATION
regulations concerning passenger safety, in- 70460 Communication (CS)
vestigation of air transport accidents, etc.), • Administration of afairs and services concern-
air transport system operations (allocation of ing construction, extension, improvement, op-
routes, approval of freight tarifs and passen- eration, and maintenance of communication
ger fares, and of frequency and levels of service, systems (postal, telephone, telegraph, wireless,
etc.), and air transport facility construction and satellite communication systems)
and maintenance
• Regulation of communication system operations
• Construction or operation of nonenterprise-type (granting of franchises; assignment of frequen-
public air transport services and facilities cies, speciication of markets to be served and
• Production and dissemination of general infor- tarifs to be charged, etc.)
mation, technical documentation, and statistics • Production and dissemination of general infor-
on air transport system operations and on air mation, technical documentation, and statistics
transport facility construction on communication afairs and services
• Grants, loans, or subsidies to support the opera- • Grants, loans, or subsidies to support the con-
tion, construction, maintenance, or upgrading of struction, operation, maintenance, or upgrading
air transport systems and facilities. of communication systems.
Includes: radio and satellite navigation aids; emer- Excludes: radio and satellite navigation aids for water
gency rescue services; scheduled and nonscheduled transport (70452) and air transport (70454); radio
freight and passenger services; regulation and control and television broadcasting systems (70830).
of lying by private individuals.
Excludes: grants, loans, and subsidies to aircrat man- 7047 OTHER INDUSTRIES
ufacturers (70442). 70471 Distributive trades, storage, and
warehousing (CS)
70455 Pipeline and other transport (CS) • Administration of afairs and services concern-
• Administration of afairs and services concerning ing the distributive trade and the storage and
operation, use, construction, and maintenance of warehousing industry
pipeline and other transport systems (funiculars, • Supervision and regulation of wholesale and retail
cable cars, chairlits, etc.) trade (licensing, sales practices, labeling of pack-
• Supervision and regulation of users of pipeline aged food and other goods intended for house-
and other transport systems (registration, licens- hold consumption, inspection of scales and other
Expense 157
weighing machines, etc.) and the storage and cluding the production and dissemination of
warehousing industry (including licensing and promotional literature and the like
control of government-bonded warehouses, etc.) • Compilation and publication of statistics on
• Administration of price control and rationing tourism.
schemes operating through retailers or wholesal-
ers regardless of the type of goods involved or in- 70474 Multipurpose development
tended consumer; administration and provision projects (CS)
of food and other such subsidies to the general Multipurpose development projects typically consist
public of integrated facilities for generation of power, lood
• Production and dissemination of information to control, irrigation, navigation, and recreation.
the trade and to the public on prices, the avail- • Administration of afairs and services concern-
ability of goods, and other aspects of the dis- ing construction, extension, improvement, oper-
tributive trade and the storage and warehousing ation, and maintenance of multipurpose projects
industry; compilation and publication of statis- • Production and dissemination of general infor-
tics on the distributive trade and the storage and mation, technical documentation, and statistics
warehousing industry on multipurpose development project afairs and
• Grants, loans, or subsidies to support the distrib- services
utive trade and to the storage and warehousing • Grants, loans, or subsidies to support the con-
industry. struction, operation, maintenance, or upgrading
Excludes: administration of price and other controls of multipurpose development projects.
applied to the producer (classiied according to func- Excludes: projects with one main function and other
tion); food and other such subsidies applicable to par- functions that are secondary (classiied according to
ticular population groups or individuals (710). main function).
70472 Hotels and restaurants (CS) 7048 R&D ECONOMIC AFFAIRS
• Administration of afairs and services concern- Deinitions of basic research, applied research, and
ing construction, extension, improvement, oper- experimental development are given under (7014)
ation, and maintenance of hotels and restaurants and (7015).
• Supervision and regulation of hotel and restau- 70481 R&D General economic, commercial,
rant operations (regulations governing prices,
and labor affairs (CS)
cleanliness, and sales practices, hotel and restau-
rant licensing, etc.) • Administration and operation of government
agencies engaged in applied research and ex-
• Production and dissemination of general infor- perimental development related to general eco-
mation, technical documentation, and statistics nomic, commercial, and labor afairs
on hotel and restaurant afairs and services
• Grants, loans, or subsidies to support the con- search and experimental development related to
struction, operation, maintenance, or upgrading general economic, commercial, and labor afairs
of hotels and restaurants. undertaken by nongovernment bodies, such as
research institutes and universities.
70473 Tourism (CS)
Excludes: basic research (70140).
• Administration of tourism afairs and services;
promotion and development of tourism; liaison 70482 R&D Agriculture, forestry, fishing,
with the transport, hotel, and restaurant indus- and hunting (CS)
tries and other industries beneiting from the • Administration and operation of government
presence of tourists agencies engaged in applied research and experi-
• Operation of tourist oices at home and abroad, mental development related to agriculture, for-
etc.; organization of advertising campaigns, in- estry, ishing, and hunting
• Grants, loans, or subsidies to support applied communication undertaken by nongovernment

research and experimental development related bodies such as research institutes and universities.
to agriculture, forestry, ishing, and hunting un- Excludes: basic research (70140).
dertaken by nongovernment bodies, such as re-
search institutes and universities. 70487 R&D Other industries (CS)
Excludes: basic research (70140). • Administration and operation of government
agencies engaged in applied research and experi-
70483 R&D Fuel and energy (CS) mental development related to other sectors
• Administration and operation of government • Grants, loans, or subsidies to support applied re-
agencies engaged in applied research and experi- search and experimental development related to
mental development related to fuel and energy other sectors undertaken by nongovernment bod-
ies, such as research institutes and universities.
search and experimental development related to Includes: distributive trades, storage, and warehous-
fuel and energy undertaken by nongovernment ing; hotels and restaurants; tourism and multipurpose
bodies, such as research institutes and universities. development projects.
Excludes: basic research (70140). Excludes: basic research (70140).
70484 R&D Mining, manufacturing, and 7049 ECONOMIC AFFAIRS N.E.C.

construction (CS) 70490 Economic affairs n.e.c. (CS)
• Administration and operation of government • Administration, operation, or support activities
agencies engaged in applied research and experi- relating to general and sectoral economic afairs
mental development related to mining, manufac- that cannot be assigned to (7041), (7042), (7043),
turing, and construction (7044), (7045), (7046), (7047), or (7048).
• Grants, loans, or subsidies to support applied
research and experimental development related 705 ENVIRONMENTAL PROTECTION
to mining, manufacturing, and construction un- he breakdown of environmental protection is based
dertaken by nongovernment bodies, such as re- upon the Classiication of Environmental Protection
search institutes and universities. Activities (CEPA) as elaborated in the European Sys-
Excludes: basic research (70140). tem for the Collection of Economic Information on
the Environment (SERIEE) of the Statistical Oice of
70485 R&D Transport (CS) the European Communities (Eurostat).
• Administration and operation of government
agencies engaged in applied research and experi- 7051 WASTE MANAGEMENT
mental development related to transport his group covers collection, treatment, and disposal
• Grants, loans, or subsidies to support applied re- of waste.
search and experimental development related to Waste collection includes sweeping of streets,
transport undertaken by nongovernment bodies, squares, paths, markets, public gardens, parks, etc.;
such as research institutes and universities. collection of all types of waste, whether selective by
Excludes: basic research (70140). type of product or undiferentiated covering all waste,
and their transport to place of treatment or discharge.
70486 R&D Communication (CS) Waste treatment includes any method or process
• Administration and operation of government designed to change the physical, chemical, or bio-
agencies engaged in applied research and experi- logical character or composition of any waste so as
mental development related to communication to neutralize it, to render it nonhazardous, to make it
• Grants, loans, or subsidies to support applied re- safer for transport, to make it amenable for recovery
search and experimental development related to or storage, or to reduce it in volume.
Expense 159
Waste disposal includes inal placement of waste for including the resurfacing of sections of urban high-
which no further use is foreseen by landill, contain- ways or railways with noise reducing surfaces; mea-
ment, underground disposal, dumping at sea, or any sures to clean pollution in water bodies; measures to
other relevant disposal method. control or prevent the emissions of greenhouse gases
and pollutants that adversely afect the quality of the
70510 Waste management (CS) air; construction, maintenance, and operation of in-
• Administration, supervision, inspection, opera- stallations for the decontamination of polluted soils
tion, or support of waste collection, treatment, and for the storage of pollutant products; transporta-
and disposal systems tion of pollutant products.
tion, construction, maintenance, or upgrading of 70530 Pollution abatement (CS)
such systems. • Administration, supervision, inspection, opera-
tion, or support of activities relating to pollution
Includes: collection, treatment, and disposal of nu-
abatement and control
clear waste.
• Grants, loans, or subsidies to support activities
7052 WASTE WATER MANAGEMENT relating to pollution abatement and control.
his group covers sewage system operation and waste
water treatment. 7054 PROTECTION OF BIODIVERSITY
AND LANDSCAPE
Sewage system operation includes management
and construction of the system of collectors, pipe- his group covers activities relating to the protection
lines, conduits, and pumps to evacuate any waste of fauna and lora species (including the reintroduc-
water (rainwater, domestic, and other available waste tion of extinct species and the recovery of species
water) from the points of generation to either a sew- menaced by extinction), the protection of habitats
age treatment plant or to a point where waste water is (including the management of natural parks and re-
discharged to surface water. serves), and the protection of landscapes for their
aesthetic values (including the reshaping of damaged
Waste water treatment includes any mechanical,
landscapes for the purpose of strengthening their
biological, or advanced process to render waste water
aesthetic value and the rehabilitation of abandoned
it to meet applicable environment standards or other
mines and quarry sites).
quality norms.
70520 Waste water management (CS) 70540 Protection of biodiversity and

landscape (CS)
• Administration, supervision, inspection, op-
eration, or support of sewage systems and waste • Administration, supervision, inspection, opera-
water treatment tion, or support of activities relating to the pro-
tection of biodiversity and landscape
tion, construction, maintenance, or upgrading of • Grants, loans, or subsidies to support activities
such systems. relating to the protection of biodiversity and
landscape.
7053 POLLUTION ABATEMENT
his group covers activities relating to ambient air and 7055 R&D ENVIRONMENTAL PROTECTION
climate protection, soil and groundwater protection, Deinitions of basic research, applied research, and
noise and vibration abatement, and protection against experimental development are given under (7014)
radiation. and (7015).
hese activities include construction, maintenance,
and operation of monitoring systems and stations 70550 R&D Environmental protection (CS)
(other than weather stations); construction of noise • Administration and operation of govern-
embankments, hedges, and other anti-noise facilities ment agencies engaged in applied research and
experimental development related to environ- in kind to help households meet the cost of housing
mental protection (71060).
• Grants, loans, or subsidies to support applied
research and experimental development related 7062 COMMUNITY DEVELOPMENT
to environmental protection undertaken by non- 70620 Community development (CS)
government bodies, such as research institutes • Administration of community development af-
and universities. fairs and services; administration of zoning laws
Excludes: basic research (70140). and land-use and building regulations
• Planning of new communities or of rehabili-
7056 ENVIRONMENTAL PROTECTION N.E.C.
tated communities; planning the improvement
70560 Environmental protection n.e.c. (CS) and development of facilities such as hous-
• Administration, management, regulation, super- ing, industry, public utilities, health, educa-
vision, operation, and support of activities such tion, culture, recreation, etc. for communities;
as formulation, administration, coordination, and preparation of schemes for inancing planned
monitoring of overall policies, plans, programs, and developments
budgets for the promotion of environmental pro-
• Production and dissemination of general in-
tection; preparation and enforcement of legislation
formation, technical documentation, and sta-
and standards for the provision of environmental
tistics on community development afairs and
protection services; production and dissemination
services.
of general information, technical documentation,
and statistics on environmental protection. Excludes: plan implementation—that is, the ac-
Includes: environmental protection afairs and ser- tual construction of housing, industrial buildings,
vices that cannot be assigned to (7051), (7052), (7053), streets, public utilities, cultural facilities, etc. (clas-
(7054), or (7055). siied according to function); agrarian reform and
land resettlement (70421); administration of con-
706 HOUSING AND COMMUNITY struction standards (70443) and housing standards
AMENITIES (70610).
7061 HOUSING DEVELOPMENT 7063 WATER SUPPLY

70610 Housing development (CS) 70630 Water supply (CS)
• Administration of housing development af- • Administration of water supply afairs; assess-
fairs and services; promotion, monitoring, and ment of future needs and determination of avail-
evaluation of housing development activities re- ability in terms of such assessment; supervision
gardless of whether the activities are under the and regulation of all facets of potable water sup-
auspices of public authorities; development and ply including water purity, price, and quantity
regulation of housing standards controls
• Slum clearance related to provision of housing;
• Construction or operation of nonenterprise-type
acquisition of land needed for construction of
of water supply systems
dwellings; construction or purchase and remod-
eling of dwelling units for the general public or • Production and dissemination of general infor-
for people with special needs mation, technical documentation, and statistics
• Production and dissemination of public infor- on water supply afairs and services
mation, technical documentation, and statistics • Grants, loans, or subsidies to support the opera-
on housing development afairs and services tion, construction, maintenance, or upgrading of
• Grants, loans, or subsidies to support the expansion, water supply systems.
improvement, or maintenance of the housing stock. Excludes: irrigation systems (70421); multipurpose
Excludes: development and regulation of construc- projects (70474); collection and treatment of waste
tion standards (70443); cash beneits and beneits water (70520).
Expense 161
7064 STREET LIGHTING cannot be assigned to (7061), (7062), (7063), (7064),

70640 Street lighting (CS) or (7065).
• Administration of street lighting afairs; de-
velopment and regulation of street lighting 707 HEALTH
standards Government expenditure on health includes ex-
penditure on services provided to individual per-
• Installation, operation, maintenance, upgrading,
sons and services provided on a collective basis.
etc. of street lighting.
Expenditure on individual services is allocated to
Excludes: lighting afairs and services associated with groups (7071) through (7074); expenditure on col-
the construction and operation of highways (70451). lective services is assigned to groups (7075) and
(7076).
7065 R&D HOUSING AND COMMUNITY
AMENITIES Collective health services are concerned with
matters such as formulation and administration
of government policy; setting and enforcement of
standards for medical and paramedical personnel
and (7015).
and for hospitals, clinics, surgeries, etc.; regulation
70650 R&D Housing and community and licensing of providers of health services; and ap-
amenities (CS) plied research and experimental development into
• Administration and operation of government medical and health-related matters. However, over-
agencies engaged in applied research and experi- head expenditure connected with administration or
mental development related to housing and com- functioning of a group of hospitals, clinics, surger-
munity amenities ies, etc. is considered to be individual expenditure
and is classiied to groups (7071) through (7074) as
appropriate.
search and experimental development related to
housing and community amenities undertaken 7071 MEDICAL PRODUCTS, APPLIANCES,
by nongovernment bodies, such as research in- AND EQUIPMENT
stitutes and universities.
his group covers medicaments, prostheses, medical
Excludes: basic research (70140); applied research and appliances and equipment, and other health-related
experimental development into construction meth- products obtained by individuals or households,
ods or materials (70484). either with or without a prescription, usually from
dispensing chemists, pharmacists, or medical equip-
7066 HOUSING AND COMMUNITY
ment suppliers. hey are intended for consump-
AMENITIES N.E.C.
tion or use outside a health facility or institution.
70660 Housing and community Such products supplied directly to outpatients by
amenities n.e.c. (CS) medical, dental, and paramedical practitioners or
• Administration, operation, or support of activi- to in-patients by hospitals and the like are included
ties such as formulation, administration, coordi- in outpatient services (7072) or hospital services
nation, and monitoring of overall policies, plans, (7073).
programs, and budgets relating to housing and
community amenities; preparation and enforce- 70711 Pharmaceutical products (IS)
ment of legislation and standards relating to • Provision of pharmaceutical products such as
housing and community amenities; production medicinal preparations, medicinal drugs, patent
and dissemination of general information, tech- medicines, serums and vaccines, vitamins and
nical documentation, and statistics relating to minerals, cod liver oil and halibut liver oil, oral
housing and community amenities. contraceptives
Includes: administration, operation, or support activi- • Administration, operation, or support of the pro-
ties relating to housing and community amenities that vision of pharmaceutical products.
70712 Other medical products (IS) 70721 General medical services (IS)
• Provision of medical products such as clinical his class covers the services provided by general
thermometers, adhesive and nonadhesive ban- medical clinics and general medical practitioners.
dages, hypodermic syringes, irst-aid kits, hot- General medical clinics are deined as institutions
water bottles and ice bags, medical hosiery items that chiely provide outpatient services that are not
such as elasticized stockings and knee-pads,
limited to a particular medical specialty and that are
pregnancy tests, condoms, and other mechanical
chiely delivered by qualiied medical doctors. Gen-
contraceptive devices
eral medical practitioners do not specialize in a par-
• Administration, operation, or support of the pro- ticular medical specialty.
vision of prescribed other medical products.
• Provision of general medical services
70713 Therapeutic appliances and • Administration, inspection, operation, or sup-
equipment (IS) port of general medical services delivered by
• Provision of therapeutic appliances and equip- general medical clinics and general medical
ment, such as corrective eyeglasses and contact practitioners.
lenses, hearing aids, glass eyes, artiicial limbs Excludes: services of medical analysis laboratories and
and other prosthetic devices, orthopedic braces x-ray centers (70724).
and supports, orthopedic footwear, surgical
belts, trusses and supports, neck braces, medi- 70722 Specialized medical services (IS)
cal massage equipment and health lamps, pow- his class covers the services of specialized medical
ered and unpowered wheelchairs and invalid clinics and specialist medical practitioners.
carriages, “special” beds, crutches, electronic Specialized medical clinics and specialist medical
and other devices for monitoring blood pres- practitioners difer from general medical clinics and
sure, etc. general medical practitioners in that their services are
• Administration, operation, or support of the pro- limited to treatment of a particular condition, disease,
vision of prescribed therapeutic appliances and medical procedure, or class of patient.
equipment. • Provision of specialized medical services
Includes: dentures but not itting costs; repair of thera- • Administration, inspection, operation, or sup-
peutic appliances and equipment. port of specialized medical services delivered by
Excludes: hire of therapeutic equipment (70724). specialized medical clinics and specialist medical
practitioners.
7072 OUTPATIENT SERVICES Includes: services of orthodontic specialists.
his group covers medical, dental, and paramedical Excludes: dental clinics and dentists (70723); services of
services delivered to outpatients by medical, dental, medical analysis laboratories and x-ray centers (70724).
and paramedical practitioners and auxiliaries. he
services may be delivered at home, in individual or 70723 Dental services (IS)
group consulting facilities, dispensaries, or the outpa- his class covers the services of general or specialist
tient clinics of hospitals and the like. dental clinics and dentists, oral hygienists, or other
Outpatient services include the medicaments, pros- dental operating auxiliaries.
theses, medical appliances and equipment, and other Dental clinics provide outpatient services. hey are
health-related products supplied directly to outpa- not necessarily supervised or stafed by dentists; they
tients by medical, dental, and paramedical practitio- may be supervised or stafed by oral hygienists or by
ners and auxiliaries. dental auxiliaries.
Medical, dental, and paramedical services provided • Provision of dental services to outpatients
to in-patients by hospitals and the like are included in • Administration, inspection, operation, and sup-
hospital services (7073). port of dental services delivered by general or
Expense 163
specialist dental clinics and by dentists, oral hy- Hospitals are deined as institutions that ofer in-
gienists, or other dental auxiliaries. patient care under direct supervision of qualiied
Includes: itting costs of dentures. medical doctors. Medical centers, maternity centers,
nursing homes, and convalescent homes also provide
Excludes: dentures (70713); services of orthodontic in-patient care, but their services are supervised and
specialists (70722); services of medical analysis labo- frequently delivered by staf of lower qualiication
ratories and x-ray centers (70724). than medical doctors.
70724 Paramedical services (IS) he group does not cover facilities such as mili-
tary ield hospitals (7021), surgeries, clinics, and
• Provision of paramedical health services to
outpatients dispensaries devoted exclusively to outpatient care
(7072), institutions for disabled persons and reha-
• Administration, inspection, operation, or support bilitation centers providing primarily long-term
of health services delivered by clinics supervised
support (71012), or retirement homes for elderly
by nurses, midwives, physiotherapists, occu-
persons (71020). Neither does it cover payments to
pational therapists, speech therapists or other
patients for loss of income due to hospitalization
paramedical personnel and of health services
(71011).
delivered by nurses, midwives, and paramedi-
cal personnel in nonconsulting rooms, patients’ Hospital services include medicaments, prosthe-
homes, or other nonmedical institutions. ses, medical appliances and equipment, and other
Includes: acupuncturists, chiropodists, chiropractors, health-related products supplied to hospital pa-
optometrists, practitioners of traditional medicine, etc.; tients. It also includes nonmedical expenditure of
medical analysis laboratories and x-ray centers; hire of hospitals on administration, nonmedical staf, food
therapeutic equipment; medically prescribed corrective- and drink, accommodation (including staf accom-
gymnastic therapy; outpatient thermal bath or sea-water modation), etc.
treatments; ambulance services other than ambulance
services operated by hospitals.
70731 General hospital services (IS)
• Provision of general hospital services
Excludes: public health service laboratories (70740);
laboratories engaged in determining the causes of dis- • Administration, inspection, operation, or sup-
ease (70750). port of hospitals that do not limit their services
to a particular medical specialty.
7073 HOSPITAL SERVICES Excludes: medical centers not under the direct super-
Hospitalization is deined as occurring when a patient vision of a qualiied medical doctor (70733).
is accommodated in a hospital for the duration of the
treatment. Hospital day care and home-based hospital 70732 Specialized hospital services (IS)
treatment are included, as are hospices for terminally Specialized hospitals difer from general hospitals in
ill persons. that their services are limited to treatment of a par-
his group covers the services of general and spe- ticular condition, disease, or class of patient—for ex-
cialist hospitals, the services of medical centers, ma- ample, diseases of the chest and tuberculosis, leprosy,
ternity centers, nursing homes, and convalescent cancer, otorhinolaryngology, psychiatry, obstetrics,
homes that chiely provide in-patient services, the pediatrics, and so forth.
services of military base hospitals, the services of in- • Provision of specialized hospital services
stitutions serving old people in which medical moni-
toring is an essential component, and the services • Administration, inspection, operation, or sup-
port of hospitals that limit their services to a par-
of rehabilitation centers providing in-patient health
ticular medical specialty.
care and rehabilitative therapy where the objective is
to treat the patient rather than to provide long-term Excludes: maternity centers not under the direct su-
support. pervision of a qualiied medical doctor (70733).
70733 Medical and maternity center Excludes: medical analysis laboratories (70724); labo-
services (IS) ratories engaged in determining the causes of disease
• Provision of medical and maternity center (70750).
services
7075 R&D HEALTH
• Administration, inspection, operation, or sup- Deinitions of basic research, applied research, and
port of medical and maternity center services. experimental development are given under (7014)
and (7015).
70734 Nursing and convalescent home
services (IS) 70750 R&D Health (CS)
Nursing and convalescent homes provide in-patient • Administration and operation of government
services to persons recovering from surgery or a de- agencies engaged in applied research and experi-
bilitating disease or condition that requires chiely mental development related to health
monitoring and administering of medicaments, phys- • Grants, loans, and subsidies to support ap-
iotherapy, and training to compensate for loss of func- plied research and experimental development
tion or rest. related to health undertaken by nongovern-
• Provision of nursing and convalescent home ment bodies, such as research institutes and
services universities.
• Administration, inspection, operation, or sup- Includes: laboratories engaged in determining the causes
port of nursing and convalescent home services. of disease.
Includes: institutions serving old people in which Excludes: basic research (70140).
medical monitoring is an essential component; re- 7076 HEALTH N.E.C.
habilitation centers providing in-patient health care
70760 Health n.e.c. (CS)
and rehabilitative therapy where the objective is to
treat the patient rather than to provide long-term
support.
nation, and monitoring of overall health policies,
7074 PUBLIC HEALTH SERVICES plans, programs, and budgets; preparation and
enforcement of legislation and standards for the
70740 Public health services (IS) provision of health services, including the licens-
• Provision of public health services ing of medical establishments and medical and
• Administration, inspection, operation, or sup- paramedical personnel; production and dissemi-
port of public health services, such as blood- nation of general information, technical docu-
bank operation (collecting, processing, storing, mentation, and statistics on health.
shipping), disease detection (cancer, tuberculo- Includes: health afairs and services that cannot be as-
sis, venereal disease), prevention (immunization, signed to (7071), (7072), (7073), (7074), or (7075).
inoculation), monitoring (infant nutrition, child
health), epidemiological data collection, family 708 RECREATION, CULTURE, AND
planning services, and so forth RELIGION
• Preparation and dissemination of information Government expenditure on recreation, culture, and
on public health matters. religion includes expenditure on services provided
to individual persons and households and expendi-
• Includes: public health services delivered by special
ture on services provided on a collective basis. Indi-
teams to groups of clients, most of whom are in
vidual expenditure is allocated to groups (7081) and
good health, at workplaces, schools, or other non-
(7082); expenditure on collective services is assigned
medical settings; public health services not con-
nected with a hospital, clinic, or practitioner; public to groups (7083) to (7086).
health services not delivered by medically qualiied Collective services are provided to the community
doctors; public health service laboratories. as a whole. hey include activities such as formulation
Expense 165
and administration of government policy; formula- of cultural events (concerts, stage and ilm pro-
tion and enforcement of legislation and standards ductions, art shows, etc.)
for providing recreational and cultural services; and • Grants, loans, or subsidies to support individual
applied research and experimental development artists, writers, designers, composers, and others
into recreational, cultural, and religious afairs and working in the arts or to organizations engaged
services. in promoting cultural activities.
7081 RECREATIONAL AND SPORTING Includes: national, regional, or local celebrations

SERVICES provided they are not intended chiely to attract
tourists.
70810 Recreational and sporting services (IS)
Excludes: cultural events intended for presentation be-
• Provision of sporting and recreational services; yond national boundaries (70113); national, regional,
administration of sporting and recreational af- or local celebrations intended chiely to attract tour-
fairs; supervision and regulation of sporting
ists (70473); production of cultural material intended
facilities
for distribution by broadcasting (70830).
• Operation or support of facilities for active
sporting pursuits or events (playing ields, ten- 7083 BROADCASTING AND
nis courts, squash courts, running tracks, golf PUBLISHING SERVICES
courses, boxing rings, skating rinks, gymnasia, 70830 Broadcasting and publishing
etc.); operation or support of facilities for pas- services (CS)
sive sporting pursuits or events (chiely spe- • Administration of broadcasting and publishing
cially equipped venues for playing cards, board afairs; supervision and regulation of broadcast-
games, etc.); operation or support of facilities for ing and publishing services
recreational pursuits (parks, beaches, camping
• Operation or support of broadcasting and pub-
grounds and associated lodging places furnished
lishing services
on a noncommercial basis, swimming pools,
public baths for washing, etc.) • Grants, loans, or subsidies to support the con-
struction or acquisition of facilities for televi-
• Grants, loans, or subsidies to support teams or
sion or radio broadcasting; the construction or
individual competitors or players.
acquisition of plant, equipment, or materials for
Includes: facilities for spectator accommodation; na- newspaper, magazine, or book publishing; the
tional, regional, or local team representation in sport- production of material for, and its presentation
ing events. by, broadcasting; the gathering of news or other
information; the distribution of published works.
Excludes: zoological or botanical gardens, aquaria,
arboreta, and similar institutions (70820); sporting Excludes: government printing oices and plants
and recreational facilities associated with educational (70133); provision of education by radio or television
institutions (classiied to the appropriate class of Divi- broadcasting (709).
sion 709).
7084 RELIGIOUS AND OTHER
7082 CULTURAL SERVICES COMMUNITY SERVICES
70820 Cultural services (IS) 70840 Religious and other community
• Provision of cultural services; administration of services (CS)
cultural afairs; supervision and regulation of • Administration of religious and other commu-
cultural facilities nity afairs
• Operation or support of facilities for cultural pur- • Provision of facilities for religious and other
suits (libraries, museums, art galleries, theatres, community services, including support for their
exhibition halls, monuments, historic houses and operation, maintenance, and repair
sites, zoological and botanical gardens, aquaria, • Payment of clergy or other oicers of religious
arboreta, etc.); production, operation, or support institutions; support for the holding of religious
services; grants, loans, or subsidies to support Collective educational services are concerned with
fraternal, civic, youth, and social organizations matters such as formulation and administration of
or labor unions, and political parties. government policy; setting and enforcement of stan-
dards; regulation, licensing, and supervision of edu-
7085 R&D RECREATION, CULTURE, cational establishments; and applied research and
AND RELIGION
experimental development into education afairs and
Deinitions of basic research, applied research, and services. However, overhead expenditure connected
experimental development are given under (7014) with administration or functioning of a group of
and (7015). schools, colleges, etc. is considered to be individual
expenditure and is classiied to groups (7091) through
70850 R&D Recreation, culture, and (7096) as appropriate.
religion (CS)
he breakdown of education is based upon the
• Administration and operation of government agen- level categories of the 1997 International Standard
cies engaged in applied research and experimental Classiication of Education (ISCED-97) of the United
development related to recreation, culture, and
Nations Educational, Scientiic and Cultural Organi-
religion
zation (UNESCO).
• Grants, loans, and subsidies to support applied
his division includes military schools and col-
research and experimental development related
leges where curricula resemble those of civilian in-
to recreation, culture, and religion undertaken
by nongovernment bodies, such as research institutions, police colleges ofering general education
stitutes and universities. in addition to police training, and the provision of
education by radio or television broadcasting. Ex-
Excludes: basic research (70140). penditure so incurred is classiied to groups (7091) to
7086 RECREATION, CULTURE, AND (7095) as appropriate.
RELIGION N.E.C.
7091 PRE-PRIMARY AND PRIMARY
70860 Recreation, culture, and religion EDUCATION
n.e.c. (CS)
70911 Pre-primary education (IS)
• Provision of pre-primary education at ISCED-97
level 0
nation, and monitoring of overall policies, plans,
programs, and budgets for the promotion of • Administration, inspection, operation, or sup-
sport, recreation, culture, and religion; prepara- port of schools and other institutions providing
tion and enforcement of legislation and standards pre-primary education at ISCED-97 level 0.
for the provision of recreational and cultural ser- Excludes: subsidiary services to education (70960).
vices; production and dissemination of general
information, technical documentation, and sta- 70912 Primary education (IS)
tistics on recreation, culture, and religion. • Provision of primary education at ISCED-97
Includes: afairs and services relating to recreation, level 1
culture, and religion that cannot be assigned to (7081), • Administration, inspection, operation, or sup-
(7082), (7083), (7084), or (7085). port of schools and other institutions providing
primary education at ISCED-97 level 1.
709 EDUCATION Includes: literacy programs for students too old for
Government expenditure on education includes ex- primary school.
penditure on services provided to individual pupils Excludes: subsidiary services to education (70960).
and students and expenditure on services provided on
a collective basis. Expenditure on individual services 7092 SECONDARY EDUCATION
is allocated to groups (7091) through (7096); expendi- 70921 Lower-secondary education (IS)
ture on collective services is assigned to groups (7097) • Provision of lower-secondary education at
and (7098). ISCED-97 level 2
Expense 167
• Administration, inspection, operation, or sup- • Scholarships, grants, loans, and allowances to

port of schools and other institutions providing support students pursuing tertiary education at
lower-secondary education at ISCED-97 level 2 ISCED-97 level 5.
• Scholarships, grants, loans, and allowances to Excludes: subsidiary services to education (70960).
support pupils pursuing lower-secondary educa-
70942 Second stage of tertiary
tion at ISCED-97 level 2.
education (IS)
Includes: out-of-school lower-secondary education for • Provision of tertiary education at ISCED-97
adults and young people. level 6
Excludes: subsidiary services to education (70960). • Administration, inspection, operation, or sup-
port of universities and other institutions provid-
70922 Upper-secondary education (IS) ing tertiary education at ISCED-97 level 6
• Provision of upper-secondary education at • Scholarships, grants, loans, and allowances to
ISCED-97 level 3 support students pursuing tertiary education at
• Administration, inspection, operation, or sup- ISCED-97 level 6.
port of schools and other institutions providing Excludes: subsidiary services to education (70960).
upper-secondary education at ISCED-97 level 3
7095 EDUCATION NOT DEFINABLE
• Scholarships, grants, loans, and allowances to BY LEVEL
support pupils pursuing upper-secondary educa- 70950 Education not definable by level (IS)
tion at ISCED-97 level 3.
• Provision of education not deinable by level
Includes: out-of-school upper-secondary education for (i.e., educational programs, generally for adults,
adults and young people. that do not require any special prior instruction,
in particular, vocational training and cultural
Excludes: subsidiary services to education (70960).
development)
7093 POST-SECONDARY NONTERTIARY • Administration, inspection, operation, or sup-
EDUCATION port of institutions providing education not de-
70930 Post-secondary nontertiary inable by level
education (IS) • Scholarships, grants, loans, and allowances to
• Provision of post-secondary nontertiary educa- support students pursuing education programs
tion at ISCED-97 level 4 not deinable by level.
• Administration, inspection, operation, or sup- 7096 SUBSIDIARY SERVICES TO

port of institutions providing post-secondary EDUCATION
nontertiary education at ISCED-97 level 4 70960 Subsidiary services to education (IS)
• Scholarships, grants, loans, and allowances to • Provision of subsidiary services to education
support students pursuing post-secondary non- • Administration, inspection, operation, or sup-
tertiary education at ISCED-97 level 4. port of transportation, food, lodging, medical
Includes: out-of-school post-secondary nontertiary and dental care, and related subsidiary services
education for adults and young people. chiely for students regardless of level.
Excludes: school health monitoring and prevention
Excludes: subsidiary services to education (70960).
services (70740); scholarships, grants, loans, and al-
7094 TERTIARY EDUCATION lowances in cash to defray the costs of subsidiary ser-
70941 First stage of tertiary education (IS) vices (7091), (7092), (7093), (7094), or (7095).
• Provision of tertiary education at ISCED-97 level 5 7097 R&D EDUCATION
• Administration, inspection, operation, or sup- Deinitions of basic research, applied research, and
port of universities and other institutions provid- experimental development are given under (7014)
ing tertiary education at ISCED-97 level 5 and (7015).
70970 R&D Education (CS) (7101) through (7107) are classiied under (7071),
• Administration and operation of government (7072), or (7073) as appropriate.
agencies engaged in applied research and experi- 7101 SICKNESS AND DISABILITY
mental development related to education
71011 Sickness (IS)
• Provision of social protection in the form of cash
research and experimental development related
beneits or beneits in kind that replace in whole
to education undertaken by nongovernment bod-
or in part loss of earnings during a temporary in-
ies, such as research institutes and universities.
ability to work due to sickness or injury
Excludes: basic research (70140).
• Administration, operation, or support of such
7098 EDUCATION N.E.C. social protection schemes
70980 Education n.e.c. (CS) • Cash beneits, such as lat-rate or earnings-
related sick leave payments and miscellaneous
payments provided to help persons temporarily
ties such as formulation, administration, coor-
unable to work due to sickness or injury
dination, and monitoring of overall educational
policies, plans, programs, and budgets; prepara- • Beneits in kind, such as assistance with daily
tion and enforcement of legislation and standards tasks provided to persons temporarily unable to
for the provision of education, including licens- work due to sickness or injury (home help, trans-
ing of educational establishments; production port facilities, etc.).
and dissemination of general information, tech- 71012 Disability (IS)
nical documentation, and statistics on education.
Includes: education afairs and services that cannot beneits or beneits in kind to persons who are fully
be assigned to (7091), (7092), (7093), (7094), (7095), or partially unable to engage in economic activity
(7096), or (7097). or lead a normal life due to a physical or mental
impairment that is either permanent or likely to
710 SOCIAL PROTECTION persist beyond a minimum prescribed period
Government expenditure on social protection in- • Administration, operation, or support of such
cludes expenditure on services and transfers provided social protection schemes
to individual persons and households and expenditure • Cash beneits, such as disability pensions paid to
on services provided on a collective basis. Expenditure persons below the standard retirement age who
on individual services and transfers are allocated to encounter a disability that impairs their ability
groups (7101) through (7107); expenditure on collec- to work, early retirement beneits paid to older
tive services is assigned to groups (7108) and (7109). workers who retire before reaching the standard
Collective social protection services are concerned retirement age due to reduced capacity to work,
with matters such as formulation and administration care allowances, allowances paid to disabled per-
of government policy; formulation and enforcement sons undertaking work adapted to their condi-
of legislation and standards for providing social pro- tion or undergoing vocational training, and other
tection; and applied research and experimental devel- periodic or lump-sum payments paid to disabled
opment into social protection afairs and services. persons for social protection reasons
• Beneits in kind, such as lodging and possibly
he social protection functions and their deinitions
board provided to disabled persons in appropriate
are based on the 2008 European System of Integrated
establishments, assistance provided to disabled
Social Protection Statistics (ESSPROS) of the Statisti-
persons to help them with daily tasks (home help,
cal Oice of the European Communities (Eurostat).
transport facilities, etc.), allowances paid to the
In ESSPROS, social protection includes health care, person who looks ater the disabled person, voca-
but this division does not include health care. Health tional and other training provided to further the
care is covered by Division 707. Hence, medical goods occupational and social rehabilitation of disabled
and services provided to persons who receive the persons, and miscellaneous services and goods
cash beneits and beneits in kind speciied in groups provided to disabled persons to enable them to
Expense 169
participate in leisure and cultural activities or to son’s spouse, ex-spouse, children, grandchildren,
travel or to participate in community life. parents, or other relatives)
Excludes: cash beneits and beneits in kind paid to • Administration, operation, or support of such
disabled persons on reaching the standard retirement social protection schemes
age (71020). • Cash beneits, such as survivors’ pensions, death
grants, and other periodic or lump-sum pay-
7102 OLD AGE ments to survivors
71020 Old age (IS) • Beneits in kind, such as payments toward fu-
• Provision of social protection in the form of cash neral expenditure and miscellaneous services
beneits and beneits in kind against the risks and goods provided to survivors to enable them
linked to old age (loss of income, inadequate in- to participate in community life.
come, lack of independence in carrying out daily
tasks, reduced participation in social and com- 7104 FAMILY AND CHILDREN
munity life, etc.) 71040 Family and children (IS)
• Administration, operation, or support of such • Provision of social protection in the form of cash
social protection schemes beneits and beneits in kind to households with
dependent children
• Cash beneits, such as old-age pensions paid to
persons on reaching the standard retirement age,
social protection schemes
anticipated old-age pensions paid to older work-
ers who retire before the standard retirement age, • Cash beneits, such as maternity allowances,
partial retirement pensions paid either before or birth grants, parental leave beneits, family or
ater the standard retirement age to older work- child allowances, and other periodic or lump-
ers who continue working but reduce their work- sum payments to support households and help
ing hours, care allowances, and other periodic or them meet the costs of speciic needs (e.g., those
lump-sum payments paid upon retirement or on of the lone parent families or families with hand-
account of old age icapped children)
• Beneits in kind, such as shelter and board pro-
• Beneits in kind, such as lodging and sometimes
vided to preschool children during the day or
board provided to elderly persons either in spe-
part of the day, inancial assistance toward pay-
cialized institutions or staying with families in
ment of a nurse to look ater children during the
appropriate establishments, assistance provided
day, shelter and board provided to children and
to elderly persons to help them with daily tasks
families on a permanent basis (orphanages, fos-
(home help, transport facilities etc.), allowances
ter families, etc.), goods and services provided at
paid to the person who looks ater an elderly
home to children or to those who care for them,
person, and miscellaneous services and goods
and miscellaneous services and goods provided
provided to elderly persons to enable them to
to families, young people, or children (holiday
participate in leisure and cultural activities or to
and leisure centers).
travel or to participate in community life.
Excludes: family planning services (70740).
Includes: pension schemes for military personnel and
for government employees. 7105 UNEMPLOYMENT
Excludes: early retirement beneits paid to older work- 71050 Unemployment (IS)
ers who retire before reaching standard retirement age • Provision of social protection in the form of cash
due to disability (71012) or unemployment (71050). beneits and beneits in kind to persons who are
capable of work and available for work but are
7103 SURVIVORS unable to ind suitable employment
71030 Survivors (IS) • Administration, operation, or support of such
• Provision of social protection in the form of cash social protection schemes
beneits and beneits in kind to persons who are • Cash beneits, such as full and partial unemploy-
survivors of a deceased person (such as the per- ment beneits, early retirement beneits paid to
older workers who retire before reaching the • Cash beneits, such as income support and other
standard retirement age due to unemployment cash payments to the destitute and vulnerable
or job reduction caused by economic measures, persons to help alleviate poverty or assist in dif-
allowances to targeted groups in the labor force icult situations
who take part in training schemes intended
• Beneits in kind, such as short-term and long-
to develop their potential for employment, re-
term shelter and board provided to destitute and
dundancy compensation, and other periodic or
vulnerable persons, rehabilitation of alcohol and
lump-sum payments to the unemployed, partic-
substance abusers, and services and goods to
ularly the long-term unemployed
help vulnerable persons, such as counseling, day
• Beneits in kind, such as mobility and resettle- shelter, help with carrying out daily tasks, food,
ment payments, vocational training provided to clothing, fuel, etc.
persons without a job or retraining provided to
persons at risk of losing their job, and accommo- 7108 R&D SOCIAL PROTECTION
dation, food, or clothes provided to unemployed
persons and their families.
Excludes: general programs or schemes directed to- and (7015).
ward increasing labor mobility, reducing the rate of
unemployment or promoting the employment of 71080 R&D Social protection (CS)
disadvantaged or other groups characterized by high • Administration and operation of government
unemployment (70412); cash beneits and beneits agencies engaged in applied research and experi-
in kind paid to unemployed persons on reaching the mental development related to social protection
standard retirement age (71020).
7106 HOUSING research and experimental development related
71060 Housing (IS) to social protection undertaken by nongovern-
ment bodies, such as research institutes and
• Provision of social protection in the form of beneits universities.
in kind to help households meet the cost of hous-
ing (recipients of these beneits are means-tested) Excludes: basic research (70140).
7109 SOCIAL PROTECTION N.E.C.
social protection schemes
71090 Social protection n.e.c. (CS)
• Beneits in kind, such as payments made on a
temporary or long-term basis to help tenants • Administration, operation, or support of ac-
with rent costs, payments to alleviate the current tivities such as formulation, administration,
housing costs of owner-occupiers (i.e., to help coordination, and monitoring of overall social
with paying mortgages or interest), and provi- protection policies, plans, programs, and bud-
sion of low-cost or social housing. gets; preparation and enforcement of legislation
and standards for the provision of social protec-
7107 SOCIAL EXCLUSION N.E.C. tion; production and dissemination of general
71070 Social exclusion n.e.c. (IS) information, technical documentation, and sta-
tistics on social protection.
beneits and beneits in kind to persons who are Includes: provision of social protection in the form of
socially excluded or at risk of social exclusion cash beneits and beneits in kind to victims of ires,
(such as persons who are destitute, low-income loods, earthquakes, and other peacetime disasters;
earners, immigrants, indigenous people, refu- purchase and storage of food, equipment, and other
gees, alcohol and substance abusers, victims of supplies for emergency use in the case of peacetime
criminal violence, etc.) disasters; other social protection afairs and services
• Administration and operation of such social pro- that cannot be assigned to (7101), (7102), (7103),
tection schemes (7104), (7105), (7106), (7107), or (7108).

SAP BPC User Manual

Uploaded by

SAP BPC User Manual

Uploaded by

2017

BPC User Manual

MINISTRY OF FINANCE & TREASURY | Male’ Maldives

How SAP BPC will help?

SAP BPC System Landscape

Pre-requisite configuration of DNS Server

1. Open Excel on your machine

2. A new connection window is displayed. Click on the highlighted button.

Production http://prbici01.finance.gov.mv:8000/sap/bpc/ This is the production

Default Context Members

1. After login to SAP BPC

3. Na igate to the se o d ta Co te t Lo k . Ne t, li k the highlighted cell next to

e.g. Navigate to Business Area

e.g. Navigate to Sector

Pre-Defined Programs for Sectors

S01 Presidents Office

S02 People's Majlis

S03 Judicial Service Commission

S04 Department of Judicial Administration

S05 Elections Commission

S06 Civil Service Commission

S07 Human Rights Commission

S08 Anti-Corruption Commission

S09 Auditor General’s Office

S10 Prosecutor General’s Office

S11 Maldives Inland revenue Authority

S13 Maldives Media Council

S14 Maldives Broadcasting Commission

S15 Tax Appeal Tribunal

S16 Local Government Authority

S17 Information Commissioners Office

S18 National Integrity Commission

S19 Public Service Media

S20 Ministry of Finance and Treasury

S21 Ministry of Defense & National Security

S22 Ministry of Home Affairs

S23 Ministry of Education

S24 Maldives Islamic University

S25 Maldives National University

S26 Ministry of Foreign Affairs

S27 Ministry of Health

S28 Ministry of Economic Development

S29 Ministry of Tourism

S30 Ministry of Youth and Sports

S31 Ministry of Housing and Infrastructure

S32 Ministry of Fisheries & Agriculture

S33 Ministry of Islamic Affairs

S34 Ministry of Environment and Energy

S35 Attorney General’s Office

S36 Ministry Of Gender & Family

S37 MOFT / Special Budget

S38 MOFT / Pension Budget

S40 Maldives Customs Services

S41 National Social Protection Agency

S42 Indhiraagaandhi Memorial Hospital (IGMH)

Steps to enter revenues

• L – Project Loans by Cash

Steps to enter Inflows

Steps to enter Expenditures

Steps to enter Expenditures

Table 6A.2 Cross-Classiﬁcation of Expenditure by Functional and Economic Classiﬁcations

7044 MINING, MANUFACTURING, 70443 Construction (CS)

• Construction or operation of nonenterprise-type Excludes: grants, loans, and subsidies to shipbuilders

• Production and dissemination of general infor- 70453 Railway transport (CS)

• Grants, loans, or subsidies to support applied communication undertaken by nongovernment

70484 R&D Mining, manufacturing, and 7049 ECONOMIC AFFAIRS N.E.C.

70520 Waste water management (CS) 70540 Protection of biodiversity and

7061 HOUSING DEVELOPMENT 7063 WATER SUPPLY

7064 STREET LIGHTING cannot be assigned to (7061), (7062), (7063), (7064),

7081 RECREATIONAL AND SPORTING Includes: national, regional, or local celebrations

• Administration, inspection, operation, or sup- • Scholarships, grants, loans, and allowances to

• Administration, inspection, operation, or sup- 7096 SUBSIDIARY SERVICES TO

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