Government expenditure in France is classified according to the international nomenclature known as COFOG (Classification of the Functions of Government), called CFAP in French (Classification des fonctions des administrations publiques). This classification segments government spending into ten distinct functional categories:
This system allows the analysis of the relative importance of each expenditure category within total government spending.
Expenditure categories include specific allocations such as:
These expenditures are recorded in French government accounts according to the classification, facilitating transparency and comparative assessment.
The detailed tables covering government expenditure by function, labeled as tables 3.301 to 3.307, are planned for publication in December 2025. These will include data for the year 2024 and cover expenditures at the general government level, breaking down central government, local government, and social security funds where applicable. Historical data for this classification is available back to 1995, with some distinctions available from 2009 onwards.
This classification system enables clear insights into how government resources are allocated across key societal functions, supporting informed public policy assessment and budgetary decisions.