Dataset

1. Browse
2. OECD Data Explorer
3. Subnational government expenditure by functional classification (COFOG)

Subnational government expenditure by functional classification (COFOG)

This dataset includes data on both total expenditure and direct investment of subnational governments by functions, based on the Classification of the Functions of Government (COFOG). The COFOG includes ten categories: general public services; defence; public order and safety; economic affairs; environmental protection; housing and community amenities; health; recreation, culture and religion; education; and social protection.<br/><br/>The Subnational Government Structure and Finance Dashboard compiles several datasets with comparable data on institutional organisation and public finance at subnational government level. It provides data for the time period 2000 - 2024 (based on data availability), for all 38 OECD member countries, and the average for the European Union. It includes data for the subnational government sector, for both state and local government levels for some federal countries.<br/><br/>The data for the latest year available is also available in <a href="https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/subnational-finance-and-investment/subnational-governments-infrastructure-finance-2026.pdf">PDF format</a> and via an <a href="https://www.oecd.org/en/data/dashboards/oecd-dashboard-on-subnational-government-structure-and-finance.html">Interactive dashboard</a>.