PESA 2011 section 2 – Public sector

Functional spending is based on the expenditure on services framework (TES), which broadly represents the total current and capital spending of the public sector. It therefore includes spending by departments, the devolved administrations, local government and the capital spending of public corporations. The allocation of public spending to function is generally consistent with the United Nations’ Classification Of the Functions Of Government (UN COFOG). TES is also broken down by economic categories, such as pay, procurement and grants.