Question 3

Does the Executive’s Budget Proposal or any supporting budget documentation presents expenditures for the budget year by functional classification, is the functional classification compatible with international standards?
 * a. Yes, the functional classification is compatible with international standards.
 * b. No, the functional classification is not compatible with international standards, or expenditures are not presented by functional classification.
 * c. Not applicable/other (please comment).

Guidelines
Question 3 asks whether a country’s functional classification meets international standards. To answer “a,” a country’s functional classification must be aligned with the OECD and the UN’s Classification of the Functions of Government (COFOG), or provide a cross-walk between the national functional presentation and COFOG.

The OECD Best Practices for Budget Transparency can be viewed at here.

COFOG can be viewed here or here.

External references
OECD Best Practices for Budget Transparency UN Classifications of Expenditure According to Purpose Classification of the Functions of Government, IMF Government Finance Statistics Manual 2001