The System of National Accounts (SNA) consists of a coherent, consistent and integrated set of macroeconomic accounts, balance sheets and tables based on a set of internationally agreed concepts, definitions, classifications and accounting rules. The System of National Accounts 1993 was prepared under the joint responsibility of the United Nations, the International Monetary Fund, the Commission of the European Communities, the OECD and the World Bank (OECD Glossary of Statistical Terms). In 2009, it was decided to amend the 1993 SNA by the 2008 System of National Accounts. The 2008 SNA retains the basic theoretical framework of its predecessor. However, in line with the mandate of the United Nations Statistical Commission, the 2008 SNA introduces treatments for new aspects of economies that have come into prominence, elaborates on aspects that have increasingly become the focus of analytical attention and clarifies guidance on a wide range of issues. The changes in the 2008 SNA bring the accounts into line with developments in the economic environment, advances in methodological research and needs of users.

The following table provides detailed information about how the aggregates of taxes, net social contributions, and grants and other revenues presented in Public finance and economics were constructed from the OECD National Accounts data.

Developed by the OECD, the Classification of the Functions of Government (COFOG) classifies government expenditure data from the System of National Accounts by the purpose for which the funds are used. As illustrates, first-level COFOG splits expenditure data into ten functional groups or sub-sectors of expenditures (such as economic affairs, education and social protection), and second-level COFOG further splits each first-level group into up to nine sub-groups. While first-level COFOG data are available for 32 out of the 34 OECD member countries (according to time-series availability), second-level COFOG data are currently only available for 21 OECD European member countries plus Japan.First-level COFOG expenditures data are not available for Chile and Mexico. Until recently, second level COFOG data were available in some national statistical offices, but were not collected by international organisations. Moreover, the second-level COFOG data were not comparable among countries because the SNA/UN guide and the International Monetary Fund Manual on Government Finance Statistics do not provide much practical information on the application of COFOG concepts. However, in 2005, Eurostat established a task force to develop a manual on the application of COFOG to national account expenditure data and to discuss the collection of second-level COFOG data for European countries. Second-level COFOG data are not available for Turkey and all non-European member countries of the OECD (except Japan): Australia, Canada, Chile, Israel, Korea, Mexico, New Zealand and the United States. In addition, these data are available only for selected COFOG divisions in some members of the EU. Efforts are underway to reach agreement with these countries about the submission of these data to the OECD.

This annex provides data for each responding country on the types of private interests that they require central government decision makers to disclose as well as the level of transparency of these disclosures. The data underlie the summary of data presented in .

This annex provides data for each responding country on the efforts made by government to proactively disclose and support re-use of Open Government Data. The data underlie the summary of data presented in .