International comparison: Expenditure of general government by function (COFOG)

Organization

Financial Statistic FFA

The Federal Finance Administration (FFA) prepares statistics on the government units and social security funds (financial statistics). The FFA is thus one of Switzerland's main public producers of statistics, together with the Federal Statistical Office (main supplier of Swiss statistics), the Swiss National Bank (bank, financial market and balance of payments statistics) as well as other federal agencies (special statistics) and the statistics offices of the cantons and various cities and towns. The aim of financial statistics is to present a transparent picture of the revenue, finance and asset situation of Switzerland's general government sector. With the directive on quality assurance of the FFA, Financial Statistics Section guarantees the high quality of the statistics it produces. The Financial Statistics Section provides the following services: * Consolidated and harmonized financial reporting of the Confederation, cantons, communes and social security funds on the basis of the accounting models of the Confederation and of the cantons (NAM, HAM2, etc.) with the objective of national comparability. * Production and reporting of internationally comparable statistics on Switzerland's public finances in accordance with the International Monetary Fund standards (GFSM 2014). * Preparation of data on public finances as a basis for drawing up Switzerland's system of national accounts, particularly within the scope of the Statistics Agreement of the second series of bilateral agreements (ESA 2010). * Specific evaluations and analyses of Swiss public finances. read more

International comparison: Expenditure of general government by function (COFOG)

The expenditure of general government (central government, state government, local government and social security funds) is broken down by function following the functional classification COFOG (Classification of the functions of government) of the United Nations, which allows an international comparison of the results. The "expenditure" concept follows the principles of the National Accounts; it refers to the compensation of employees, the intermediate consumption, the subsidies, the social benefits, the other transfers, the interests paid and the gross investments.