The following table provides detailed information about how the aggregates of taxes, social contributions, and grants and other revenues presented in indicators 1-3 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 Table B.1 illustrates, first-level COFOG splits expenditure data into ten “functional” groups or sub-sectors of expenditures (such as defence, education and social protection), and second-level COFOG further splits each firstlevel group into up to nine sub-groups. While first-level COFOG data are available for 27 out of the 30 OECD member countries, second-level COFOG data are currently only available for 13 OECD European member countries.

The narrowly defined composite indexes presented in Government at a Glance represent the best way of summarising discrete, qualitative information on key aspects of public management practices, such as the type of HRM system or flexibility in budgeting practices. “Composite indexes are much easier to interpret than trying to find a common trend in many separate indicators” (Nardo et al., 2004). However, their development and use can be controversial. These indexes are easily and often misinterpreted by users due to a lack of transparency as to how they are generated and the resulting difficulty to truly unpack what they are actually measuring.

This Annex provides data for each country on how core values are communicated to central government employees; the types of private interests that they require central government decision makers to disclose as well as the level of transparency; procedures in place for public officials to report misconduct or suspected corruption; and the types of protection offered to whistle-blowers. Data are from the OECD 2000 and 2009 Survey on Integrity. Respondents to the survey were OECD member country delegates in charge of integrity in central government.

This annex provides data on several administrative and institutional features of each country, including: the composition and electoral system of the legislature, the structure of the executive branch, the division of power between one central and several regional or local governments, and key characteristics of the judicial system. It also provides basic data on population and GDP for 2007.