This category can be put into the COFOG category - 01.3.3 Other general services.
The definition of group 01.3 'General services' states that "this group covers services that are not connected with a specific function and which are usually undertaken by central offices at the various levels of government. It also covers those services connected with a particular function that are undertaken by such central offices."
The definition of 01.3.3 'Other general services' includes for instance, "operation of government owned or occupied buildings", a function that may be considered similar to management by the local authorities of property serving public needs (e.g. cemetery).