Division 07 of Classification of the Functions of Government (COFOG):

Government outlays on health include expenditure on services provided to individual persons and services provided on a collective basis. Expenditures on individual services are allocated to groups (07.1) through (07.4); expenditure on collective services are assigned to groups (07.5) and (07.6).

Collective health services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; regulation and licensing of providers of health services; and applied research and experimental development into medical and health-related matters. However, overhead expenses connected with administration or functioning of a group of hospitals, clinics, surgeries, etc. are considered to be individual expenditure and are classified to groups (07.1) through (07.4) as appropriate.

The division includes these groups and classes:

Comment: In division 07, no amounts for D.41 and D.8 are expected.