The Combined Online Information System (COINS) is a database containing HM Treasury's detailed analysis of departmental spending under thousands of category headings. The database contains around 24 million lines of data. The database has codes for more than 1,700 public bodies in the United Kingdom including central government departments, local authorities, NHS trusts and public corporations. COINS is used by the Office for National Statistics for statistical purposes.The Treasury describes the database as "a web based multi-dimensional database used by HM Treasury to collect financial information". Data from the COINS database is used to prepare the National Accounts.