Executive and legislative organs, financial and fiscal affairs, external affairs (COFOG-A 011)

A1C.13.

Executive and legislative organs, financial and fiscal affairs, external affairs (COFOG-A 011) consists of government expenditure on executive and legislative organs, financial and fiscal affairs and external affairs. This category is further classified into:

• executive and legislative organs (COFOG-A 0111);
• financial and fiscal affairs (COFOG-A 0112); and
• external affairs (COFOG-A 0113).

A1C.14.

Executive and legislative organs (COFOG-A 0111) consists of:

• the administration, operation, or support of executive and legislative organs.

Includes: Office of the chief executive at all levels of government - office of the monarch, governor-general, president, prime minister, governor, premier and mayor, etc.; legislative bodies at all levels of government - parliaments, chambers of deputies, senates, assemblies, town councils, etc.; advisory, administrative and political staff attached to chief executive offices and legislatures; libraries and other reference services serving mainly executive and legislative organs; physical amenities provided to the chief executive, the legislature and their aides such as dedicated car parking facilities; permanent or ad hoc commissions and committees created by or acting on behalf of the chief executive or legislature; legislative drafting offices; ministerial offices, local government offices and interdepartmental committees not concerned with a specific function.

Excludes: Ministerial offices, offices of heads of departments of local governments, interdepartmental committees, etc. concerned with a specific function (classified according to function); public libraries and archives for general public use (classified to cultural services not elsewhere classified (COFOG-A 0829)).

A1C.15.

Financial and fiscal affairs (COFOG-A 0112) consists of:

• the administration of financial and fiscal affairs and services; management of public funds and public debt; operation of taxation schemes;
• the operation of the treasury or ministry of finance, the budget office, the inland revenue agency, the customs authorities, the accounting and auditing services; and
• the production and dissemination of general information, technical documentation and statistics on financial and fiscal affairs and services.

Includes: Collection of taxes including customs duties; departmental monitoring and control of monetary and fiscal policy; formulation and review of government budgets; financial and fiscal affairs and services at all levels of government.

Excludes: Underwriting or flotation charges and interest payments on government loans (classified to public debt transactions (COFOG-A 0161)); supervision of the banking industry (classified to general economic and commercial affairs (COFOG-A 0411)); collection of licences, fees and fines which are associated with a specific function (classified according to function); oversight of internal and external audit functions (classified to executive and legislative organs (COFOG-A 0111)).

A1C.16.

External affairs (COFOG-A 0113) consists of:

• the administration of external affairs and services;
• the operation of the ministry of external affairs and diplomatic and consular missions stationed abroad or at offices of international organisations; operation or support of information and cultural services for distribution beyond national boundaries; operation or support of libraries, reading rooms and reference services located abroad; and
• regular subscriptions and special contributions to meet general operating expenses of international organisations.

Includes: Issuing of passports and visas; cultural events intended for presentation beyond national boundaries.

Excludes: Economic aid to developing countries and countries in transition (classified to economic aid to developing countries and countries in transition (COFOG-A 0121)); economic aid missions accredited to foreign governments (classified to economic aid to developing countries and countries in transition (COFOG-A 0121)); contributions to aid programs administered by international or regional organisations (classified to economic aid routed through international organisations (COFOG-A 0122)); military units stationed abroad (classified to military defence (COFOG-A 0211)); military aid to foreign countries (classified to foreign military aid (COFOG-A 0221)); general foreign economic, commercial and technical affairs including foreign trade offices (classified to general economic and commercial affairs (COFOG-A 0411)); tourism affairs and services (classified to tourism (COFOG-A 0463)); production of cultural material intended for overseas broadcasting (classified to broadcasting services (COFOG-A 0831)).