​This report presents statistics on general government expenditure in Jersey using the Classification of the Functions of Government (COFOG) system.

General government is an internationally comparable definition that consists of central, state and local government and the social security funds controlled by these units. In the Jersey context this therefore includes expenditure from government departments, non-ministerial departments, States funds, Andium Homes Limited and the 12 Parishes.

The COFOG system is designed to allow consistent analysis of government spend by set categories, such as health and education, to enable comparisons between jurisdictions and over different time periods. Using this system avoids difficulties in comparisons that can occur when teams and departments are organised differently between jurisdictions or are reorganised over time.

​This report is prepared in line with the States Assembly approved proposition States’ expenditure: classification in accordance with international best practice (gov.je)​.