## Canceled: Introduction to Classification of Functions of Government for Government Finance Statistics (GFS)

## Source details

**Canonical URL:** [Canceled: Introduction to Classification of Functions of Government for Government Finance Statistics (GFS)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2023/gfssa23-40)

## Other formats

- [Markdown version](/en/capacity-development/training/icdtc/schedule/sa/2023/gfssa23-40/index.md)
- [Structured JSON version](/en/capacity-development/training/icdtc/schedule/sa/2023/gfssa23-40/index.json)
- [Bundle manifest](/en/capacity-development/training/icdtc/schedule/sa/2023/gfssa23-40/bundle-manifest.json)

## Bibliographic details
- Session: SA 23.40
- Location: Dhaka, Bangladesh
- Dates: October 29, 2023 - November 2, 2023 (1 week)
- Delivery method: In-person Training
- Primary language: English
- Status: New dates

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### Target audience, qualifications, and pre-requisites
- Target Audience:
  - Participants involved in the compilation of financial reporting expenditure data and government finance statistics.
  - The course values the participation of more candidates with practical experience.
- Qualifications:
  - No specific academic qualifications required but anticipated that applicants will be educated to degree level.
- Pre-requisites:
  - Candidates must have relevant current and practical experience related to GFS to be considered for invitation.

### Course description
- Classification of the Functions of Government (COFOG) is a classification defined by the United Nations Statistics Division and adapted to the IMF government finance statistics (GFS) reporting framework.
- COFOG enables trends in government expenditure by function (e.g., defense or education) or policy purposes to be examined over time.
- The value of this is that expenditure by functions of government of different countries can be compared.
- The course explains how the ten functions of government as described in the GFSM 2014 are classified, how to categorize expenditure data to generate a functional split, and how it should reconcile with the economic classification of expenditure data used in the GFS.

### Course objectives and learning outcomes
- Participants will become familiar with the ten functions of government:
  - General public services
  - Defense
  - Public order and safety
  - Economic affairs
  - Environmental protection
  - Housing and community amenities
  - Health
  - Recreation, culture and religion
  - Education
  - Social protection.
- Participants will be able to correctly attribute expenditure to the appropriate functional category.
- Participants will feel confident to take back what they have learnt to their own teams and spread the understanding of COFOG.
- Participants will be able to put into practice what they have learnt to improve the quality and analytical usefulness of COFOG data in Bangladesh.

### Teaching approach and practical exercises
- Participants should feel comfortable to present and discuss relevant data of their own country.
- Practical exercises with participants working in random groups will feature throughout the course, enabling them to appropriately categorize expenditure data to the correct functional categories.

---


## References

- [In-person Training](https://www.imf.org/en/capacity-development/training/icdtc/delivery-methods)
- [Sovereign Risk and Debt Sustainability Framework for Market Access Countries and IMF Policies (SRDSF-MAC)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ct/2026/srdsf-macct26-19)
- [Taxation and Domestic Revenue Mobilization](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/tdrmce26-34)
- [Integrating Basel III Liquidity Standards with ILAAP A Framework for Effective Liquidity Risk Management](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/ce26-31)
- [Financial Programming and Policies (FPP)](https://www.imf.org/en/capacity-development/training/icdtc/schedule/ce/2026/fppce26-41)
- [Producer, Export, and Import Price Statistics](https://www.imf.org/en/capacity-development/training/icdtc/schedule/jv/2026/peijv26-36)

_Source: https://www.imf.org/en/capacity-development/training/icdtc/schedule/sa/2023/gfssa23-40_