| Order | Level | Code | Parent | Code | Parent | Description |
| 537920 | 1 | 20 | GF01 | General public services | ||
| 537921 | 2 | 30 | 20 | GF0101 | GF01 | Executive and legislative organs, financial and fiscal affairs, external affairs |
| 537922 | 3 | 40 | 30 | GF010101 | GF0101 | Executive and legislative organs |
| 537923 | 3 | 50 | 30 | GF010102 | GF0101 | Financial and fiscal affairs |
| 537924 | 3 | 60 | 30 | GF010103 | GF0101 | External affairs |
| 537925 | 2 | 70 | 20 | GF0102 | GF01 | Foreign economic aid |
| 537926 | 3 | 80 | 70 | GF010201 | GF0102 | Economic aid to developing countries and countries in transition |
| 537927 | 3 | 90 | 70 | GF010202 | GF0102 | Economic aid routed through international organizations |
| 537928 | 2 | 100 | 20 | GF0103 | GF01 | General services |
| 537929 | 3 | 110 | 100 | GF010301 | GF0103 | General personnel services |
| 537930 | 3 | 120 | 100 | GF010302 | GF0103 | Overall planning and statistical services |
| 537931 | 3 | 130 | 100 | GF010303 | GF0103 | Other general services |
| 537932 | 2 | 140 | 20 | GF0104 | GF01 | Basic research |
| 537933 | 3 | 150 | 140 | GF010400 | GF0104 | Basic research |
| 537934 | 2 | 160 | 20 | GF0105 | GF01 | R&D General public services |
| 537935 | 3 | 170 | 160 | GF010500 | GF0105 | R&D General public services |
| 537936 | 2 | 180 | 20 | GF0106 | GF01 | General public services n.e.c. |
| 537937 | 3 | 190 | 180 | GF010600 | GF0106 | General public services n.e.c. |
| 537938 | 2 | 200 | 20 | GF0107 | GF01 | Public debt transactions |
| 537939 | 3 | 210 | 200 | GF010700 | GF0107 | Public debt transactions |
| 537940 | 2 | 220 | 20 | GF0108 | GF01 | Transfers of a general character between different levels of government |
| 537941 | 3 | 230 | 220 | GF010800 | GF0108 | Transfers of a general character between different levels of government |
| 537942 | 1 | 240 | GF02 | Defence | ||
| 537943 | 2 | 250 | 240 | GF0201 | GF02 | Military defence |
| 537944 | 3 | 260 | 250 | GF020100 | GF0201 | Military defence |
| 537945 | 2 | 270 | 240 | GF0202 | GF02 | Civil defence |
| 537946 | 3 | 280 | 270 | GF020200 | GF0202 | Civil defence |
| 537947 | 2 | 290 | 240 | GF0203 | GF02 | Foreign military aid |
| 537948 | 3 | 300 | 290 | GF020300 | GF0203 | Foreign military aid |
| 537949 | 2 | 310 | 240 | GF0204 | GF02 | R&D Defence |
| 537950 | 3 | 320 | 310 | GF020400 | GF0204 | R&D Defence |
| 537951 | 2 | 330 | 240 | GF0205 | GF02 | Defence n.e.c. |
| 537952 | 3 | 340 | 330 | GF020500 | GF0205 | Defence n.e.c. |
| 537953 | 1 | 350 | GF03 | Public order and safety | ||
| 537954 | 2 | 360 | 350 | GF0301 | GF03 | Police services |
| 537955 | 3 | 370 | 360 | GF030100 | GF0301 | Police services |
| 537956 | 2 | 380 | 350 | GF0302 | GF03 | Fire-protection services |
| 537957 | 3 | 390 | 380 | GF030200 | GF0302 | Fire-protection services |
| 537958 | 2 | 400 | 350 | GF0303 | GF03 | Law courts |
| 537959 | 3 | 410 | 400 | GF030300 | GF0303 | Law courts |
| 537960 | 2 | 420 | 350 | GF0304 | GF03 | Prisons |
| 537961 | 3 | 430 | 420 | GF030400 | GF0304 | Prisons |
| 537962 | 2 | 440 | 350 | GF0305 | GF03 | R&D Public order and safety |
| 537963 | 3 | 450 | 440 | GF030500 | GF0305 | R&D Public order and safety |
| 537964 | 2 | 460 | 350 | GF0306 | GF03 | Public order and safety n.e.c. |
| 537965 | 3 | 470 | 460 | GF030600 | GF0306 | Public order and safety n.e.c. |
| 537966 | 1 | 480 | GF04 | Economic affairs | ||
| 537967 | 2 | 490 | 480 | GF0401 | GF04 | General economic, commercial and labour affairs |
| 537968 | 3 | 500 | 490 | GF040101 | GF0401 | General economic and commercial affairs |
| 537969 | 3 | 510 | 490 | GF040102 | GF0401 | General labour affairs |
| 537970 | 2 | 520 | 480 | GF0402 | GF04 | Agriculture, forestry, fishing and hunting |
| 537971 | 3 | 530 | 520 | GF040201 | GF0402 | Agriculture |
| 537972 | 3 | 540 | 520 | GF040202 | GF0402 | Forestry |
| 537973 | 3 | 550 | 520 | GF040203 | GF0402 | Fishing and hunting |
| 537974 | 2 | 560 | 480 | GF0403 | GF04 | Fuel and energy |
| 537975 | 3 | 570 | 560 | GF040301 | GF0403 | Coal and other solid mineral fuels |
| 537976 | 3 | 580 | 560 | GF040302 | GF0403 | Petroleum and natural gas |
| 537977 | 3 | 590 | 560 | GF040303 | GF0403 | Nuclear fuel |
| 537978 | 3 | 600 | 560 | GF040304 | GF0403 | Other fuels |
| 537979 | 3 | 610 | 560 | GF040305 | GF0403 | Electricity |
| 537980 | 3 | 620 | 560 | GF040306 | GF0403 | Non-electric energy |
| 537981 | 2 | 630 | 480 | GF0404 | GF04 | Mining, manufacturing and construction |
| 537982 | 3 | 640 | 630 | GF040401 | GF0404 | Mining of mineral resources other than mineral fuels |
| 537983 | 3 | 650 | 630 | GF040402 | GF0404 | Manufacturing |
| 537984 | 3 | 660 | 630 | GF040403 | GF0404 | Construction |
| 537985 | 2 | 670 | 480 | GF0405 | GF04 | Transport |
| 537986 | 3 | 680 | 670 | GF040501 | GF0405 | Road transport |
| 537987 | 3 | 690 | 670 | GF040502 | GF0405 | Water transport |
| 537988 | 3 | 700 | 670 | GF040503 | GF0405 | Railway transport |
| 537989 | 3 | 710 | 670 | GF040504 | GF0405 | Air transport |
| 537990 | 3 | 720 | 670 | GF040505 | GF0405 | Pipeline and other transport |
| 537991 | 2 | 730 | 480 | GF0406 | GF04 | Communication |
| 537992 | 3 | 740 | 730 | GF040600 | GF0406 | Communication |
| 537993 | 2 | 750 | 480 | GF0407 | GF04 | Other industries |
| 537994 | 3 | 760 | 750 | GF040701 | GF0407 | Distributive trades, storage and warehousing |
| 537995 | 3 | 770 | 750 | GF040702 | GF0407 | Hotels and restaurants |
| 537996 | 3 | 780 | 750 | GF040703 | GF0407 | Tourism |
| 537997 | 3 | 790 | 750 | GF040704 | GF0407 | Multi-purpose development projects |
| 537998 | 2 | 800 | 480 | GF0408 | GF04 | R&D Economic affairs |
| 537999 | 3 | 810 | 800 | GF040801 | GF0408 | R&D General economic, commercial and labour affairs |
| 538000 | 3 | 820 | 800 | GF040802 | GF0408 | R&D Agriculture, forestry, fishing and hunting |
| 538001 | 3 | 830 | 800 | GF040803 | GF0408 | R&D Fuel and energy |
| 538002 | 3 | 840 | 800 | GF040804 | GF0408 | R&D Mining, manufacturing and construction |
| 538003 | 3 | 850 | 800 | GF040805 | GF0408 | R&D Transport |
| 538004 | 3 | 860 | 800 | GF040806 | GF0408 | R&D Communication |
| 538005 | 3 | 870 | 800 | GF040807 | GF0408 | R&D Other industries |
| 538006 | 2 | 880 | 480 | GF0409 | GF04 | Economic affairs n.e.c. |
| 538007 | 3 | 890 | 880 | GF040900 | GF0409 | Economic affairs n.e.c. |
| 538008 | 1 | 900 | GF05 | Environmental protection | ||
| 538009 | 2 | 910 | 900 | GF0501 | GF05 | Waste management |
| 538010 | 3 | 920 | 910 | GF050100 | GF0501 | Waste management |
| 538011 | 2 | 930 | 900 | GF0502 | GF05 | Waste water management |
| 538012 | 3 | 940 | 930 | GF050200 | GF0502 | Waste water management |
| 538013 | 2 | 950 | 900 | GF0503 | GF05 | Pollution abatement |
| 538014 | 3 | 960 | 950 | GF050300 | GF0503 | Pollution abatement |
| 538015 | 2 | 970 | 900 | GF0504 | GF05 | Protection of biodiversity and landscape |
| 538016 | 3 | 980 | 970 | GF050400 | GF0504 | Protection of biodiversity and landscape |
| 538017 | 2 | 990 | 900 | GF0505 | GF05 | R&D Environmental protection |
| 538018 | 3 | 1000 | 990 | GF050500 | GF0505 | R&D Environmental protection |
| 538019 | 2 | 1010 | 900 | GF0506 | GF05 | Environmental protection n.e.c. |
| 538020 | 3 | 1020 | 1010 | GF050600 | GF0506 | Environmental protection n.e.c. |
| 538021 | 1 | 1030 | GF06 | Housing and community amenities | ||
| 538022 | 2 | 1040 | 1030 | GF0601 | GF06 | Housing development |
| 538023 | 3 | 1050 | 1040 | GF060100 | GF0601 | Housing development |
| 538024 | 2 | 1060 | 1030 | GF0602 | GF06 | Community development |
| 538025 | 3 | 1070 | 1060 | GF060200 | GF0602 | Community development |
| 538026 | 2 | 1080 | 1030 | GF0603 | GF06 | Water supply |
| 538027 | 3 | 1090 | 1080 | GF060300 | GF0603 | Water supply |
| 538028 | 2 | 1100 | 1030 | GF0604 | GF06 | Street lighting |
| 538029 | 3 | 1110 | 1100 | GF060400 | GF0604 | Street lighting |
| 538030 | 2 | 1120 | 1030 | GF0605 | GF06 | R&D Housing and community amenities |
| 538031 | 3 | 1130 | 1120 | GF060500 | GF0605 | R&D Housing and community amenities |
| 538032 | 2 | 1140 | 1030 | GF0606 | GF06 | Housing and community amenities n.e.c. |
| 538033 | 3 | 1150 | 1140 | GF060600 | GF0606 | Housing and community amenities n.e.c. |
| 538034 | 1 | 1160 | GF07 | Health | ||
| 538035 | 2 | 1170 | 1160 | GF0701 | GF07 | Medical products, appliances and equipment |
| 538036 | 3 | 1180 | 1170 | GF070101 | GF0701 | Pharmaceutical products |
| 538037 | 3 | 1190 | 1170 | GF070102 | GF0701 | Other medical products |
| 538038 | 3 | 1200 | 1170 | GF070103 | GF0701 | Therapeutic appliances and equipment |
| 538039 | 2 | 1210 | 1160 | GF0702 | GF07 | Outpatient services |
| 538040 | 3 | 1220 | 1210 | GF070201 | GF0702 | General medical services |
| 538041 | 3 | 1230 | 1210 | GF070202 | GF0702 | Specialized medical services |
| 538042 | 3 | 1240 | 1210 | GF070203 | GF0702 | Dental services |
| 538043 | 3 | 1250 | 1210 | GF070204 | GF0702 | Paramedical services |
| 538044 | 2 | 1260 | 1160 | GF0703 | GF07 | Hospital services |
| 538045 | 3 | 1270 | 1260 | GF070301 | GF0703 | General hospital services |
| 538046 | 3 | 1280 | 1260 | GF070302 | GF0703 | Specialized hospital services |
| 538047 | 3 | 1290 | 1260 | GF070303 | GF0703 | Medical and maternity centre services |
| 538048 | 3 | 1300 | 1260 | GF070304 | GF0703 | Nursing and convalescent home services |
| 538049 | 2 | 1310 | 1160 | GF0704 | GF07 | Public health services |
| 538050 | 3 | 1320 | 1310 | GF070400 | GF0704 | Public health services |
| 538051 | 2 | 1330 | 1160 | GF0705 | GF07 | R&D Health |
| 538052 | 3 | 1340 | 1330 | GF070500 | GF0705 | R&D Health |
| 538053 | 2 | 1350 | 1160 | GF0706 | GF07 | Health n.e.c. |
| 538054 | 3 | 1360 | 1350 | GF070600 | GF0706 | Health n.e.c. |
| 538055 | 1 | 1370 | GF08 | Recreation, culture and religion | ||
| 538056 | 2 | 1380 | 1370 | GF0801 | GF08 | Recreational and sporting services |
| 538057 | 3 | 1390 | 1380 | GF080100 | GF0801 | Recreational and sporting services |
| 538058 | 2 | 1400 | 1370 | GF0802 | GF08 | Cultural services |
| 538059 | 3 | 1410 | 1400 | GF080200 | GF0802 | Cultural services |
| 538060 | 2 | 1420 | 1370 | GF0803 | GF08 | Broadcasting and publishing services |
| 538061 | 3 | 1430 | 1420 | GF080300 | GF0803 | Broadcasting and publishing services |
| 538062 | 2 | 1440 | 1370 | GF0804 | GF08 | Religious and other community services |
| 538063 | 3 | 1450 | 1440 | GF080400 | GF0804 | Religious and other community services |
| 538064 | 2 | 1460 | 1370 | GF0805 | GF08 | R&D Recreation, culture and religion |
| 538065 | 3 | 1470 | 1460 | GF080500 | GF0805 | R&D Recreation, culture and religion |
| 538066 | 2 | 1480 | 1370 | GF0806 | GF08 | Recreation, culture and religion n.e.c. |
| 538067 | 3 | 1490 | 1480 | GF080600 | GF0806 | Recreation, culture and religion n.e.c. |
| 538068 | 1 | 1500 | GF09 | Education | ||
| 538069 | 2 | 1510 | 1500 | GF0901 | GF09 | Pre-primary and primary education |
| 538070 | 3 | 1520 | 1510 | GF090101 | GF0901 | Pre-primary education |
| 538071 | 3 | 1530 | 1510 | GF090102 | GF0901 | Primary education |
| 538072 | 2 | 1540 | 1500 | GF0902 | GF09 | Secondary education |
| 538073 | 3 | 1550 | 1540 | GF090201 | GF0902 | Lower-secondary education |
| 538074 | 3 | 1560 | 1540 | GF090202 | GF0902 | Upper-secondary education |
| 538075 | 2 | 1570 | 1500 | GF0903 | GF09 | Post-secondary non-tertiary education |
| 538076 | 3 | 1580 | 1570 | GF090300 | GF0903 | Post-secondary non-tertiary education |
| 538077 | 2 | 1590 | 1500 | GF0904 | GF09 | Tertiary education |
| 538078 | 3 | 1600 | 1590 | GF090401 | GF0904 | First stage of tertiary education |
| 538079 | 3 | 1610 | 1590 | GF090402 | GF0904 | Second stage of tertiary education |
| 538080 | 2 | 1620 | 1500 | GF0905 | GF09 | Education not definable by level |
| 538081 | 3 | 1630 | 1620 | GF090500 | GF0905 | Education not definable by level |
| 538082 | 2 | 1640 | 1500 | GF0906 | GF09 | Subsidiary services to education |
| 538083 | 3 | 1650 | 1640 | GF090600 | GF0906 | Subsidiary services to education |
| 538084 | 2 | 1660 | 1500 | GF0907 | GF09 | R&D Education |
| 538085 | 3 | 1670 | 1660 | GF090700 | GF0907 | R&D Education |
| 538086 | 2 | 1680 | 1500 | GF0908 | GF09 | Education n.e.c. |
| 538087 | 3 | 1690 | 1680 | GF090800 | GF0908 | Education n.e.c. |
| 538088 | 1 | 1700 | GF10 | Social protection | ||
| 538089 | 2 | 1710 | 1700 | GF1001 | GF10 | Sickness and disability |
| 538090 | 3 | 1720 | 1710 | GF100101 | GF1001 | Sickness |
| 538091 | 3 | 1730 | 1710 | GF100102 | GF1001 | Disability |
| 538092 | 2 | 1740 | 1700 | GF1002 | GF10 | Old age |
| 538093 | 3 | 1750 | 1740 | GF100200 | GF1002 | Old age |
| 538094 | 2 | 1760 | 1700 | GF1003 | GF10 | Survivors |
| 538095 | 3 | 1770 | 1760 | GF100300 | GF1003 | Survivors |
| 538096 | 2 | 1780 | 1700 | GF1004 | GF10 | Family and children |
| 538097 | 3 | 1790 | 1780 | GF100400 | GF1004 | Family and children |
| 538098 | 2 | 1800 | 1700 | GF1005 | GF10 | Unemployment |
| 538099 | 3 | 1810 | 1800 | GF100500 | GF1005 | Unemployment |
| 538100 | 2 | 1820 | 1700 | GF1006 | GF10 | Housing |
| 538101 | 3 | 1830 | 1820 | GF100600 | GF1006 | Housing |
| 538102 | 2 | 1840 | 1700 | GF1007 | GF10 | Social exclusion n.e.c. |
| 538103 | 3 | 1850 | 1840 | GF100700 | GF1007 | Social exclusion n.e.c. |
| 538104 | 2 | 1860 | 1700 | GF1008 | GF10 | R&D Social protection |
| 538105 | 3 | 1870 | 1860 | GF100800 | GF1008 | R&D Social protection |
| 538106 | 2 | 1880 | 1700 | GF1009 | GF10 | Social protection n.e.c. |
| 538107 | 3 | 1890 | 1880 | GF100900 | GF1009 | Social protection n.e.c. |
Ref. COFOG99