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General government expenditure by function

Producer: Statistics Finland
Homepage: http://
Main topic: Government Finance
Related topics:
Official Statistics of Finland (OSF): Yes
European Statistical System (ESS): Yes


The statistics describe general government expenditure by function and sub-sector on the basis of national accounts data. The statistics on general government expenditure by function are a part of the regular Eurostat reporting programme.

Data content

The statistics contain yearly time series on general government expenditure by function and by type of expenditure and sub-sector. The data is reported to Eurostat once a year in December/January.

Main divisions in the classification of the functions of government

  • General public services
  • Defence
  • Public order and safety
  • Economic affairs
  • Environmental protection
  • Housing and community amenities
  • Health
  • Recreation, culture, religion
  • Education
  • Social protection

Expenditure types

  • Intermediate consumption (P.2)
  • Compensation of employees (D.1)
  • Subsidies
  • Property expenditure (consolidated)
  • Social benefits and social transfers in kind
  • Other current transfers (consolidated)
  • Capital transfers (consolidated)
  • Gross capital formation, net acquisitions of land etc. (P.5+K2)
  • Total expenditure
  • of which: consumption expenditure

Classifications used

The classifications used in these statistics are based on the 1995 European System of Accounts (ESA 1995). The classifications used are the sector classification and the Classification of the Functions of Government (COFOG) as well as the transactions in national accounts.

Data collection methods and data sources

The statistics are based on the national accounts data compiled by Statistics Finland. The national accounts are derived from basic statistics according to the ESA 95 classifications, definitions and methodology.

Updating frequency

Once a year.

Time of completion or release

The statistics on general government expenditure by function are released each year in January.

Time series

The time series start from the year 1990.


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Contact information

Last updated 23.11.2011