The work to be carried out for the compilation of this statistical operation varies according to two types of units, those subject to a restrictive budget and public accounting, and those subject to the General Accounting Plan for companies (private). In the first group, the allocation of the expenditure of these units to the different COFOG groups is based on the elaboration of the expenditure operations in accordance with the methodology established in the ESA, on the basis of the economic classification of the expenditure budget. The functional and programme structure of the budget outlines the purposes and objectives to be achieved with the budgetary resources allocated to the cost centres. The expenditure programmes in the Budget Settlements are analysed individually in order to determine their purpose, so that they can be allocated to the corresponding COFOG group.
In the case of units subject to the General Chart of Accounts for companies, the functional classification is made on the basis of their principal activity, as defined in their articles of association and annual reports. However, in those units that carry out several clearly differentiated activities (e.g. in the case of public enterprises that promote public infrastructure in both education and transport), the allocation of expenditure to different COFOG groups is made according to the information contained in the reports.
Finally, the offsetting unit of the expenditure on interest, current transfers and capital transfers is analysed, so that in sector S.13 each transaction is the sum of the data for each sub-sector, except for the aforementioned transactions which are consolidated between sub-sectors.