A1C.9

The COFOG-A replaces the former Government Purpose Classification (GPC) and the Local Government Purpose Classification (LGPC) in the Australian Bureau of Statistics’ (ABS) Government Finance Statistics (GFS). The COFOG-A is a detailed classification of the functions that general government units aim to achieve through various kinds of expenditure. COFOG-A is applied to government expenses and selected revenue items, and net acquisition of non-financial assets. While the COFOG-A fully agrees with the COFOG represented in the IMF GFSM 2014, the COFOG-A has been adapted slightly to better represent the Australian situation. The broad classification of the COFOG-A is shown in Table A1C.1 below.

A1C.10.

The detailed classification of the COFOG-A is a hierarchical framework represented by two-digit divisions, three-digit groups and four-digit classes. The detailed classification of the COFOG-A is shown in Table A1C.2 below.

A1C.11.

The rest of this chapter sets out the categories that make up the COFOG-A and the items that are included or excluded from each category.

A1C.12.

General public services (COFOG-A 01) consists of government expenditure on general public services. This category is further classified into:

• executive and legislative organs, financial and fiscal affairs, external affairs (COFOG-A 011);
• foreign economic aid (COFOG-A 012);
• general services (COFOG-A 013);
• basic research (COFOG-A 014);
• research and development - general public services (COFOG-A 015);
• public debt transactions (COFOG-A 016);
• transfers of a general character between different levels of government (COFOG-A 017); and
• general public services not elsewhere classified (COFOG-A 019).

A1C.13.

Executive and legislative organs, financial and fiscal affairs, external affairs (COFOG-A 011) consists of government expenditure on executive and legislative organs, financial and fiscal affairs and external affairs. This category is further classified into:

• executive and legislative organs (COFOG-A 0111);
• financial and fiscal affairs (COFOG-A 0112); and
• external affairs (COFOG-A 0113).

A1C.14.

Executive and legislative organs (COFOG-A 0111) consists of:

• the administration, operation, or support of executive and legislative organs.

Includes: Office of the chief executive at all levels of government - office of the monarch, governor-general, president, prime minister, governor, premier and mayor, etc.; legislative bodies at all levels of government - parliaments, chambers of deputies, senates, assemblies, town councils, etc.; advisory, administrative and political staff attached to chief executive offices and legislatures; libraries and other reference services serving mainly executive and legislative organs; physical amenities provided to the chief executive, the legislature and their aides such as dedicated car parking facilities; permanent or ad hoc commissions and committees created by or acting on behalf of the chief executive or legislature; legislative drafting offices; ministerial offices, local government offices and interdepartmental committees not concerned with a specific function.

Excludes: Ministerial offices, offices of heads of departments of local governments, interdepartmental committees, etc. concerned with a specific function (classified according to function); public libraries and archives for general public use (classified to cultural services not elsewhere classified (COFOG-A 0829)).

A1C.15.

Financial and fiscal affairs (COFOG-A 0112) consists of:

• the administration of financial and fiscal affairs and services; management of public funds and public debt; operation of taxation schemes;
• the operation of the treasury or ministry of finance, the budget office, the inland revenue agency, the customs authorities, the accounting and auditing services; and
• the production and dissemination of general information, technical documentation and statistics on financial and fiscal affairs and services.

Includes: Collection of taxes including customs duties; departmental monitoring and control of monetary and fiscal policy; formulation and review of government budgets; financial and fiscal affairs and services at all levels of government.

Excludes: Underwriting or flotation charges and interest payments on government loans (classified to public debt transactions (COFOG-A 0161)); supervision of the banking industry (classified to general economic and commercial affairs (COFOG-A 0411)); collection of licences, fees and fines which are associated with a specific function (classified according to function); oversight of internal and external audit functions (classified to executive and legislative organs (COFOG-A 0111)).

A1C.16.

External affairs (COFOG-A 0113) consists of:

• the administration of external affairs and services;
• the operation of the ministry of external affairs and diplomatic and consular missions stationed abroad or at offices of international organisations; operation or support of information and cultural services for distribution beyond national boundaries; operation or support of libraries, reading rooms and reference services located abroad; and
• regular subscriptions and special contributions to meet general operating expenses of international organisations.

Includes: Issuing of passports and visas; cultural events intended for presentation beyond national boundaries.

Excludes: Economic aid to developing countries and countries in transition (classified to economic aid to developing countries and countries in transition (COFOG-A 0121)); economic aid missions accredited to foreign governments (classified to economic aid to developing countries and countries in transition (COFOG-A 0121)); contributions to aid programs administered by international or regional organisations (classified to economic aid routed through international organisations (COFOG-A 0122)); military units stationed abroad (classified to military defence (COFOG-A 0211)); military aid to foreign countries (classified to foreign military aid (COFOG-A 0221)); general foreign economic, commercial and technical affairs including foreign trade offices (classified to general economic and commercial affairs (COFOG-A 0411)); tourism affairs and services (classified to tourism (COFOG-A 0463)); production of cultural material intended for overseas broadcasting (classified to broadcasting services (COFOG-A 0831)).

A1C.17.

Foreign economic aid (COFOG-A 012) consists of government expenditure on foreign economic aid. This category is further classified into:

• economic aid to developing countries and countries in transition (COFOG-A 0121); and
• economic aid routed through international organisations (COFOG-A 0122).

A1C.18.

Economic aid to developing countries and countries in transition (COFOG-A 0121) consists of

• the administration of economic cooperation with developing countries and countries in transition;
• the operation of economic aid missions accredited to foreign governments; operation or support of technical assistance programs, training programs, fellowship and scholarship schemes; and
• economic aid in the form of grants (in cash or in kind) or loans (regardless of interest charged).

Excludes: Contributions to economic development funds administered by international or regional organisations (classified to economic aid routed through international organisations (COFOG-A 0122)); military aid to foreign countries (classified to foreign military aid (COFOG-A 0221)).

A1C.19.

Economic aid routed through international organisations (COFOG-A 0122) consists of:

• the administration of economic aid routed through international organisations; and
• contributions in cash or in kind to economic development funds administered by international, regional or other multinational organisations.

Excludes: Aid to international peacekeeping operations (classified to foreign military aid (COFOG-A 0221)).

A1C.20.

General services (COFOG-A 013) consists of government expenditure on general services. This category includes services that are not connected with a specific function and which are usually undertaken by central offices at the various levels of government. Also covered are those services connected with a particular function that are undertaken by such central offices. For example, the compilation of industry, environment, health or education statistics by a central statistical agency is included here.

A1C.21.

This category is further classified into:

• general personnel services (COFOG-A 0131);
• overall planning and statistical services (COFOG-A 0132); and
• general services not elsewhere classified (COFOG-A 0139).

A1C.22.

General personnel services (COFOG-A 0131) consists of:

• the administration and operation of general personnel services including development and implementation of general personnel policies and procedures covering selection, promotion, rating methods, the description, evaluation and classification of jobs, the administration of civil service regulations and similar matters.

Excludes: Personnel administration and services connected with a specific function (classified according to function).

A1C.23.

Overall planning and statistical services (COFOG-A 0132) consists of:

• the administration and operation of overall economic and social planning services and of overall statistical services including formulation, coordination and monitoring of overall economic and social plans and programs and of overall statistical plans and programs.

Excludes: Economic and social planning services and statistical services connected with a specific function (classified according to function)

A1C.24.

General services not elsewhere classified (COFOG-A 0139) consists of:

• the administration and operation of other general services such as centralised supply and purchasing services, maintenance and storage of government records and archives, operation of government owned or occupied buildings, central motor vehicle pools, government operated printing offices, centralised computer and data processing services, etc.

Includes: Halls or civic centres used mainly for administration.

Excludes: Other general services connected with a specific function (classified according to function); community centres, multipurpose halls or civic centres mainly used for recreational and cultural pursuits (classified to community centres and halls (COFOG-A 0891)).

A1C.25.

Basic research (COFOG-A 014) consists of government expenditure on basic research. This includes experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundations of phenomena and observable facts, without any particular application or use in view.

A1C.26.

This category is further classified into:

• basic research (COFOG-A 0141).

A1C.27.

Basic research (COFOG-A 0141) consists of

• the administration and operation of government agencies engaged in basic research; and
• grants, loans or subsidies to support basic research undertaken by non-government bodies such as research institutes and universities.

Includes: Multi-disciplinary research such as oceanography; single discipline research.

Excludes: Applied research and experimental development (classified according to function).

A1C.28.

Research and development - general public services (COFOG-A 015) consists of government expenditure on research and development relating to general public services. Applied research is original investigation undertaken in order to acquire new knowledge, but directed primarily towards a specific practical aim or objective. Experimental development is systematic work, drawing on existing knowledge gained from research and practical experience, that is directed to producing new materials, products and devices; to installing new processes, systems and services; or to improving substantially those already produced or installed.

A1C.29.

This category is further classified into:

• research and development - general public services (COFOG-A 0151).

A1C.30.

Research and development - general public services (COFOG-A 0151) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to general public services; and
• grants, loans or subsidies to support applied research and experimental development related to general public services undertaken by non-government bodies such as research institutes and universities.

Includes: Research into foreign policy.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.31.

Public debt transactions (COFOG-A 016) consists of government expenditure on public debt transactions. This category is further classified into:

• public debt transactions (COFOG-A 0161).

A1C.32.

Public debt transactions (COFOG-A 0161) consists of:

• interest payments and expenses for underwriting and floating government loans.

Includes: Interest on government securities or under special credit arrangements with other countries.

Excludes: Administrative costs of public debt management (classified to financial and fiscal affairs (COFOG-A 0112)).

A1C.33.

Transfers of a general character between different levels of government (COFOG-A 017) consists of government expenditure on transfers of a general character between different levels of government. This category is further classified into:

• transfers of a general character between different levels of government (COFOG-A 0171).

A1C.34.

Transfers of a general character between different levels of government (COFOG-A 0171) consists of:

• transfers between different levels of government that are of a general character and not allocated to a particular function.

Excludes: Grants, advances or other intergovernmental transactions connected with a specific function (classified according to function).

A1C.35.

General public services not elsewhere classified (COFOG-A 019) consists of government expenditure on general public services not elsewhere classified. This category is further classified into:

• general public services not elsewhere classified (COFOG-A 0199).

A1C.36.

General public services not elsewhere classified (COFOG-A 0199) consists of:

• the administration, operation or support of general public services such as registration of voters, holding of elections and referendums, administration of non-self-governing and trust territories, etc.

Includes: Administration of Indian Ocean and Pacific Ocean Territories and non-self governing territories where outlays are not elsewhere classified; general public services that cannot be classified to executive and legislative organs, financial and fiscal affairs, external affairs (COFOG-A 011), foreign economic aid (COFOG-A 012), general services (COFOG-A 013), basic research (COFOG-A 014). research and development - general public services (COFOG-A 015); public debt transactions (COFOG-A 016) or transfers of a general character between different levels of government (COFOG-A 017)

Excludes: Public debt transactions (classified to public debt transactions (COFOG-A 0161)); transfers of a general character between different levels of government (classified to transfers of a general character between different levels of government (COFOG-A 0171)); general economic and commercial affairs connected with a specific function (classified according to function); community centres, multipurpose halls or civic centres mainly used for recreational and cultural pursuits (classified to community centres and halls (COFOG-A 0891)).

A1C.37.

Defence (COFOG-A 02) consists of government expenditure on defence. This category is further classified into:

• military and civil defence (COFOG-A 021);
• foreign military aid (COFOG-A 022);
• research and development - defence (COFOG-A 023); and
• defence not elsewhere classified (COFOG-A 029).

A1C.38.

Military and civil defence (COFOG-A 021) consists of government expenditure on military and civil defence. This category is further classified into:

• military defence (COFOG-A 0211); and
• civil defence (COFOG-A 0212).

A1C.39.

Military defence (COFOG-A 0211) consists of:

• the administration of military defence affairs and services; and
• the operation of land, sea, air and space defence forces; operation of engineering, transport, communication, intelligence, personnel and other non-combat defence forces; operation or support of reserve and auxiliary forces of the defence establishment.

Includes: Offices of military attachés stationed abroad; field hospitals; provision of equipment, structures and supplies; provision of accommodation on Defence bases to members of the defence force.

Excludes: Military aid missions (classified to foreign military aid (COFOG-A 0221)); military base hospitals (classified to general hospital services (COFOG-A 0731)); military schools and colleges where curricula resembles those of civilian institutions even though attendance may be limited to military personnel and their families (classified to the appropriate class of COFOG-A 091, COFOG-A 092 or COFOG-A 093); pension schemes for military personnel (classified to old age (COFOG-A 1011)); pensions and other benefits paid to war widows and war orphans (classified to survivors (COFOG-A 1021)); provision of accommodation within the community to members of the defence force (classified to housing development (COFOG-A 0611)); financing of homes for ex-service personnel (classified to housing (COFOG-A 1051)).

A1C.40.

Civil defence (COFOG-A 0212) consists of:

• the administration of civil defence affairs and services; formulation of contingency plans; organisation of exercises involving civilian institutions and populations; and
• the operation or support of civil defence forces.

Includes: Civil defence personnel.

Excludes: Civil protection services (classified to civil protection services (COFOG-A 0321)); purchase and storage of food, equipment and other supplies for emergency use in the case of natural disasters (classified to natural disaster relief (COFOG-A 1091)); purchase and storage of food, equipment and other supplies for emergency use in the case of man-made disasters (classified to social protection not elsewhere classified (COFOG-A 1099)).

A1C.41.

Foreign military aid (COFOG-A 022) consists of government expenditure on foreign military aid. This category is further classified into:

• foreign military aid (COFOG-A 0221).

A1C.42.

Foreign military aid (COFOG-A 0221) consists of:

• the administration of military aid and operation of military aid missions accredited to foreign governments or attached to international military organisations or alliances; and
• military aid in the form of grants (in cash or in kind), loans (regardless of interest charged) or loans of equipment; contributions to international peacekeeping forces including the assignment of manpower.

A1C.43.

Research and development - defence (COFOG-A 023) consists of government expenditure on research and development relating to defence. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• Research and development - defence (COFOG-A 0231).

A1C.44.

Research and development - defence (COFOG-A 0231) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to defence; and
• grants, loans or subsidies to support applied research and experimental development related to defence undertaken by non-government bodies such as research institutes and universities.

Includes: Development of new and improved equipment; improvements in tactics and strategies.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.45.

Defence not elsewhere classified (COFOG-A 029) consists of government expenditure on defence not elsewhere classified. This category is further classified into:

• defence not elsewhere classified (COFOG-A 0299).

A1C.46.

Defence not elsewhere classified (COFOG-A 0299) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to defence; preparation and enforcement of legislation relating to defence; production and dissemination of general information, technical documentation and statistics on defence; etc.

Includes: Defence affairs and services that cannot be classified to military and civil defence (COFOG-A 021), foreign military aid (COFOG-A 022) or research and development - defence (COFOG-A 023).

Excludes: Administration of war veterans' affairs (classified to old age (COFOG-A 101)).

A1C.47.

Public order and safety (COFOG-A 03) consists of government expenditure on public order and safety. This category is further classified into:

• police services (COFOG-A 031);
• civil and fire protection services (COFOG-A 032);
• law courts and associated activities (COFOG-A 033);
• prisons (COFOG-A 034);
• research and development - public order and safety (COFOG-A 035); and
• public order and safety not elsewhere classified (COFOG-A 039).

A1C.48.

Police services (COFOG-A 031) consists of government expenditure on police services. This category is further classified into:

• police services (COFOG-A 0311).

A1C.49.

Police services (COFOG-A 0311) consists of:

• the administration of police affairs and services including alien registration, issuing work and travel documents to immigrants, maintenance of arrest records and statistics related to police work, road traffic regulation and control, prevention of smuggling and control of offshore and ocean fishing; and
• the operation of regular and auxiliary police forces; operation of port, border and coast guards and of other special police forces maintained by public authorities; operation of police laboratories; operation or support of police training programs.

Includes: Traffic wardens; control of water traffic involving direct action by police.

Excludes: Police colleges offering general education in addition to police training (classified to preliminary and primary education (COFOG-A 091), secondary education (COFOG-A 092) or tertiary education (COFOG-A 093)).

A1C.50.

Civil and fire protection services (COFOG-A 032) consists of government expenditure on civil and fire protection services. This category is further classified into:

• civil protection services (COFOG-A 0321); and
• fire protection services (COFOG-A 0322).

A1C.51.

Civil protection services (COFOG-A 0321) consists of:

• the administration of civil protection affairs and services; and
• the operation of civil protection services maintained by public authorities; operation or support of civil protection training programs.

Includes: Civil protection services such as mountain rescue, beach surveillance (including beach patrols and beach inspection), life saving, evacuation of flooded areas, etc.; maintenance of state emergency services such as through local government contributions, and their operations that cannot be allocated to natural disaster relief.

A1C.52.

Fire protection services (COFOG-A 0322) consists of:

• the administration of fire prevention and fire fighting affairs and services; and
• the operation of regular and auxiliary fire brigades and of other fire prevention and fire fighting services maintained by public authorities; operation or support of fire prevention and fire fighting training programs.

Includes: Contributions to volunteer fire brigades; operation of fire brigade boards; roadside clearing operations; rural fire services.

Excludes: Civil defence (classified to civil defence (COFOG-A 0212)); forces especially trained and equipped for fighting or preventing forest fires (classified to forestry (COFOG-A 0422)); cash benefits and benefits in kind to victims of fire (classified to natural disaster relief (COFOG-A 1091) or social protection not elsewhere classified (COFOG-A 1099)); maintenance of state emergency services, such as through local government contributions (classified to civil protection services (COFOG-A 0321)); fire control activities carried out in national parks, state reserves and crown land (classified to protection of biodiversity and landscape (COFOG-A 0541)).

A1C.53.

Law courts and associated activities (COFOG-A 033) consists of government expenditure on law courts and associated activities. This category is further classified into:

• law courts and associated activities (COFOG-A 0331).

A1C.54.

Law courts and associated activities (COFOG-A 0331) consists of:

• the administration, operation or support of civil and criminal law courts and the judicial system, including enforcement of fines and legal settlements imposed by the courts and operation of parole and probation systems; and
• the legal representation and advice on behalf of government or on behalf of others provided by government in cash or in services.

Includes: Administrative tribunals; ombudsmen and the like; costs of crown prosecutions; law reform; registration of legal titles to property; registration of births, deaths and marriages.

Excludes: Prison administration (classified to prisons (COFOG-A 0341)); industrial law (classified to general labour affairs (COFOG-A 0412)); tribunals and appeals boards connected with a specific function (classified according to function); trusteeship services (not applicable for this classification).

A1C.55.

Prisons (COFOG-A 034) consists of government expenditure on prisons. This category is further classified into:

• prisons (COFOG-A 0341).

A1C.56.

Prisons (COFOG-A 0341) consists of:

• the administration, operation or support of prisons and other places for the detention or rehabilitation of criminals such as prison farms, workhouses, reformatories, borstals, asylums for the criminally insane, etc.

Includes: Non-institutional corrective services; remand centres; places of secure detention for juveniles, child offenders and children on remand for alleged offences; youth training centres; juvenile corrective institutions; community-based correction activities where the offender or alleged offender is at large in the community but is required to adhere to certain rehabilitation sessions such as parole and probation services, community service orders and attendance centres.

Excludes: Residential child care institutions that are not places of secure detention such as juvenile hostels, campus homes, family group homes, etc. (classified to family and children (COFOG-A 1031)).

A1C.57.

Research and development - public order and safety (COFOG-A 035) consists of government expenditure on research and development relating to public order and safety. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - public order and safety (COFOG-A 0351).

A1C.58.

Research and development - public order and safety (COFOG-A 0351) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to public order and safety; and
• grants, loans or subsidies to support applied research and experimental development related to public order and safety undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.59.

Public order and safety not elsewhere classified (COFOG-A 039) consists of government expenditure on public order and safety not elsewhere classified. This category is further classified into:

• control of domestic animals and livestock (COFOG-A 0391); and
• public order and safety not elsewhere classified (COFOG-A 0399).

A1C.60.

Control of domestic animals and livestock (COFOG-A 0391) consists of:

• the administration, operation or support of programs relating to the control of domestic animals and stray cattle.

Includes: Animal registration; animal pounds; control of stray cattle; associated veterinary costs.

Excludes: Veterinary medicine and animal husbandry costs connected to agricultural research (classified to research and development - agriculture, forestry, fishing and hunting (COFOG-A 0472)).

A1C.61.

Public order and safety not elsewhere classified (COFOG-A 0399) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to public order and safety; preparation and enforcement of legislation and standards for the provision of public order and safety; production and dissemination of general information, technical documentation and statistics on public order and safety.

Includes: Control of explosives; human rights organisations; community relations; community policing; programs to improve or promote public order and safety such as domestic violence prevention programs, community justice programs and night patrol programs; public order and safety affairs and services that cannot be classified to police services (COFOG-A 031), civil and fire protection services (COFOG-A 032), law courts and associated activities (COFOG-A 033), prisons (COFOG-A 034), research and development - public order and safety (COFOG-A 035) or control of domestic animals and livestock (COFOG-A 0391).

Excludes: Road safety (classified to road transport not elsewhere classified (COFOG-A 1119)); operations of state emergency services that can be allocated to natural disaster relief (classified to natural disaster relief (COFOG-A 1091)).

A1C.62.

Economic affairs (COFOG-A 04) consists of government expenditure on economic affairs. This category is further classified into:

• general economic, commercial, and labour affairs (COFOG-A 041);
• agriculture, forestry, fishing, and hunting (COFOG-A 042);
• fuel and energy (COFOG-A 043);
• mining, manufacturing, and construction (COFOG-A 044);
• communication (COFOG-A 045);
• other industries (COFOG-A 046);
• research and development - economic affairs (COFOG-A 047); and
• economic affairs not elsewhere classified (COFOG-A 049).

A1C.63.

General economic, commercial, and labour affairs (COFOG-A 041) consists of government expenditure on general economic, and labour affairs. This category is further classified into:

• general economic and commercial affairs (COFOG-A 0411); and
• general labour affairs (COFOG-A 0412).

A1C.64.

General economic and commercial affairs (COFOG-A 0411) consists of:

• the administration of general economic and commercial affairs and services including general foreign commercial affairs; formulation and implementation of general economic and commercial policies; liaison among different branches of government and between government and business;
• the regulation or support of general economic and commercial activities such as export and import trade as a whole, commodity and equity markets, overall income controls, general trade promotion activities, general regulation of monopolies and other restraints on trade and market entry, etc.; supervision of the banking industry;
• the operation or support of institutions dealing with patents, trademarks, copyrights, company registration, weather forecasting, standards, hydrologic surveys, geodesic surveys, etc.; and
• grants, loans or subsidies to promote general economic and commercial policies and programs.

Includes: Consumer education and protection; foreign trade offices.

Excludes: Economic and commercial affairs of a particular industry (classified to COFOG-A 042, COFOG-A 043, COFOG-A 044, COFOG-A 045, COFOG-A 046 or COFOG-A 11).

A1C.65.

General labour affairs (COFOG-A 0412) consists of:

• the administration of general labour affairs and services; formulation and implementation of general labour policies; supervision and regulation of labour conditions (hours of work, wages, safety, etc.); liaison among different branches of government and between government and overall industrial, business and labour organisations;
• the operation or support of general programs or schemes to facilitate labour mobility, to reduce sex, race, age and other discrimination, to reduce the rate of unemployment in distressed or underdeveloped regions, to promote the employment of disadvantaged or other groups characterised by high unemployment rates, etc.; operation of labour exchanges; operation or support of arbitration and mediation services;
• the production and dissemination of general information, technical documentation and statistics on general labour affairs and services; and
• grants, loans or subsidies to promote general labour policies and programs.

Includes: Operation or support of conciliation services; operation of employment offices; schemes to promote employment that cannot be allocated to specific industries; Community Development Employment Projects (CDEP) program; Remote Jobs and Communities Program (RJCP); other programs in which general labour affairs is the main component.

Excludes: Labour affairs of a particular industry (classified to COFOG-A 042, COFOG-A 043, COFOG-A 044, COFOG-A 045, COFOG-A 046 or COFOG-A 11); provision of social protection in the form of cash benefits and benefits in kind to people who are unemployed (classified to unemployment (COFOG-A 1041)); vocational training (classified to vocational education and training (excluding apprenticeships and traineeships) (COFOG-A 0932)); the Community Development Employment Program (classified to indigenous community development (COFOG-A 0621) or community development not elsewhere classified (COFOG-A 0629)).

A1C.66.

Agriculture, forestry, fishing, and hunting (COFOG-A 042) consists of government expenditure on agriculture, forestry, fishing and hunting. This category is further classified into:

• agriculture (COFOG-A 0421);
• forestry (COFOG-A 0422); and
• fishing and hunting (COFOG-A 0423).

A1C.67.

Agriculture (COFOG-A 0421) consists of:

• the administration of agricultural affairs and services; conservation, reclamation or expansion of arable land; agrarian reform and land settlement; supervision and regulation of the agricultural industry;
• the construction or operation of flood control, irrigation and drainage systems including grants, loans or subsidies for such works;
• the operation or support of programs or schemes to stabilise or improve farm prices and farm incomes; operation or support of extension services or veterinary services to farmers, pest control services, crop inspection services and crop grading services;
• the production and dissemination of general information, technical documentation and statistics on agricultural affairs and services; and
• compensation, grants, loans or subsidies to farmers in connection with agricultural activities, including payments for restricting or encouraging output of a particular crop or for allowing land to remain uncultivated.

Includes: Grants, subsidies and other assistance for agricultural land clearing and control of soil erosion; programs for rural debt reconstruction, farm rehabilitation and retraining displaced farmers; subsides to induce farmers to purchase and utilise fertilisers and improved seeds; dissemination of knowledge with the principal aim of increasing productivity, improving quality of products, conserving land and reducing labour or other costs.

Excludes: Multipurpose development projects (classified to multipurpose development projects (COFOG-A 0464)); subsidies for agricultural and grazing practices aimed at reducing harm to soils and water bodies (classified to protection of biodiversity and landscape (COFOG-A 0541)); control of stray cattle and associated veterinary costs (classified to control of domestic animals and livestock (COFOG-A 0391)); water supply, distribution, regulation and administration services (classified to water supply (COFOG-A 0631)).

A1C.68.

Forestry (COFOG-A 0422) consists of:

• the administration of forestry affairs and services; conservation, extension and rationalised exploitation of forest reserves; supervision and regulation of forest operations and issuance of tree-felling licenses;
• the operation or support of reforestation work, pest and disease control, forest fire-fighting and fire prevention services and extension services to forest operators;
• the production and dissemination of general information, technical documentation and statistics on forestry affairs and services; and
• grants, loans or subsidies to support commercial forest activities.

Includes: Forest crops in addition to timber; commercial forest operations.

Excludes: Protection of biodiversity such as schemes to protect flora (classified to protection of biodiversity and landscape (COFOG-A 0541)).

A1C.69.

Fishing and hunting (COFOG-A 0423) includes both commercial fishing and hunting, and fishing and hunting for sport. The fishing and hunting affairs and services listed below refer to activities that take place outside natural parks and reserves. This category consists of:

• the administration of fishing and hunting affairs and services; protection, propagation and rationalised exploitation of fish and wildlife stocks; supervision and regulation of freshwater fishing, coastal fishing, ocean fishing, fish farming, wildlife hunting and issuance of fishing and hunting licences;
• the operation or support of fish hatcheries, extension services, stocking or culling activities, etc.;
• the production and dissemination of general information, technical documentation and statistics on fishing and hunting affairs and services; and
• grants, loans or subsidies to support commercial fishing and hunting activities, including the construction or operation of fish hatcheries.

Includes: Game preserves.

Excludes:  Control of offshore and ocean fishing (classified to police services (COFOG-A 0311)); administration, operation or support of natural parks and reserves (classified to protection of biodiversity and landscape (COFOG-A 0541)).

A1C.70.

Fuel and energy (COFOG-A 043) consists of government expenditure on fuel and energy. This category is further classified into:

• coal and other solid mineral fuels (COFOG-A 0431);
• petroleum and natural gas (COFOG-A 0432);
• nuclear fuel (COFOG-A 0433);
• other fuels (COFOG-A 0434);
• electricity (COFOG-A 0435);
• non-electric energy (COFOG-A 0436); and
• fuel and energy not elsewhere classified (COFOG-A 0439).

A1C.71.

Coal and other solid mineral fuels (COFOG-A 0431) includes coal of all grades, lignite and peat irrespective of the method used in their extraction or beneficiation and the conversion of these fuels to other forms such as coke or gas. This category consists of:

• the administration of solid mineral fuel affairs and services; conservation, discovery, development and rationalised exploitation of solid mineral fuel resources; supervision and regulation of the extraction, processing, distribution and use of solid mineral fuels;
• the production and dissemination of general information, technical documentation and statistics on solid mineral fuel affairs and services; and
• grants, loans or subsidies to support the solid mineral fuel industry and the coke, briquette or manufactured gas industries.

Includes: Price control; measures designed to reduce or increase consumption or production.

Excludes: Solid mineral fuel transportation affairs (classified to the appropriate class of COFOG-A 11).

A1C.72.

Petroleum and natural gas (COFOG-A 0432) includes natural gas, liquefied petroleum gases and refinery gases, oil from wells or other sources such as shale or tar sands and the distribution of town gas regardless of its composition. This category consists of:

• the administration of petroleum and natural gas affairs and services; conservation, discovery, development and rationalised exploitation of petroleum and natural gas resources; supervision and regulation of the extraction, processing, distribution and use of petroleum and natural gas;
• the production and dissemination of general information, technical documentation and statistics on petroleum and natural gas affairs and services; and
• grants, loans or subsidies to support the petroleum extraction industry and the industry refining crude petroleum and related liquid and gaseous products.

Includes: Price control; measures designed to reduce or increase consumption or production.

Excludes: Petroleum or gas transportation affairs (classified to the appropriate class of COFOG-A 11).

A1C.73.

Nuclear fuel (COFOG-A 0433) consists of:

• the administration of nuclear fuel affairs and services; conservation, discovery, development and rationalised exploitation of nuclear material resources; supervision and regulation of the extraction and processing of nuclear fuel materials and of the manufacture, distribution and use of nuclear fuel elements;
• the production and dissemination of general information, technical documentation and statistics on nuclear fuel affairs and services; and
• grants, loans or subsidies to support the nuclear materials mining industry and the industries processing such materials.

Includes: Price control; measures designed to reduce or increase consumption or production.

Excludes: Nuclear fuel transportation affairs (classified to the appropriate class of COFOG-A 11); disposal of radioactive wastes (classified to waste management not elsewhere classified (COFOG-A 0519)).

A1C.74.

Other fuels (COFOG-A 0434) consists of:

• the administration of affairs and services involving fuels such as alcohol, wood and wood wastes, bagasse and other non-commercial fuels;
• the production and dissemination of general information, technical documentation and statistics on availability, production and utilisation of such fuels; and
• grants, loans or subsidies to promote the use of such fuels for the production of energy.

Includes: Price control; measures designed to reduce or increase consumption or production.

Excludes: Forest management (classified to forestry (COFOG-A 0422)); wind and solar heat (classified to electricity (COFOG-A 0435) or non-electric energy (COFOG-A 0436)); geothermal resources (classified to non-electric energy (COFOG-A 0436)).

A1C.75.

Electricity (COFOG-A 0435) includes both traditional sources of electricity such as thermal or hydro supplies and newer sources such as wind or solar heat. This category consists of:

• the administration of electricity affairs and services; conservation, development and rationalised exploitation of electricity supplies; supervision and regulation of the generation, transmission and distribution of electricity;
• the construction or operation of non-enterprise-type electricity supply systems;
• the production and dissemination of general information, technical documentation and statistics on electricity affairs and services; and
• grants, loans or subsidies to support the electricity supply industry, including such expenditure for the construction of dams and other works designed chiefly to provide electricity.

Includes: Price control; measures designed to reduce or increase consumption or production; wave energy.

Excludes: Non-electric energy produced by wind, solar heat, steam, hot water or hot air (classified to non-electric energy (COFOG-A 0436)).

A1C.76.

Non-electric energy (COFOG-A 0436) consists of:

• the administration of non-electric energy affairs and services which chiefly concern the production, distribution and utilisation of heat in the form of steam, hot water or hot air;
• the construction or operation of non-enterprise-type systems supplying non-electric energy;
• the production and dissemination of general information; technical documentation and statistics on availability, production and utilisation of non-electric energy; and
• grants, loans or subsidies to promote the use of non-electric energy.

Includes: Geothermal resources; non-electric energy produced by wind or solar heat; price control; measures designed to reduce or increase consumption or production.

A1C.77.

Fuel and energy not elsewhere classified (COFOG-A 0439) consists of

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to fuel and energy affairs and services;
• the preparation and enforcement of legislation and standards related to fuel and energy affairs and services; and
• the production and dissemination of general information, technical documentation and statistics relating to fuel and energy affairs and services.

Includes: Measures designed to reduce or increase consumption or production of both fuel and energy that cannot be classified to coal and other solid mineral fuels (COFOG-A 0431), petroleum and natural gas (COFOG-A 0432), nuclear fuel (COFOG-A 0433), other fuels (COFOG-A 0434), electricity (COFOG-A 0435) or non-electric energy (COFOG-A 0436); fuel and energy affairs and services that cannot be classified to coal and other solid mineral fuels (COFOG-A 0431), petroleum and natural gas (COFOG-A 0432), nuclear fuel (COFOG-A 0433), other fuels (COFOG-A 0434), electricity (COFOG-A 0435) or non-electric energy (COFOG-A 0436).

Excludes: Transportation of fuel (classified to the appropriate class of COFOG-A 11).

A1C.78.

Mining, manufacturing and construction (COFOG-A 044) consists of government expenditure on mining, manufacturing and construction. This category is further classified into:

• mining of mineral resources other than mineral fuels (COFOG-A 0441);
• manufacturing (COFOG-A 0442); and
• construction (COFOG-A 0443).

A1C.79.

Mining of mineral resources other than mineral fuels (COFOG-A 0441) includes metal-bearing minerals, sand, clay, stone, chemical and fertiliser minerals, salt, gemstones, asbestos, gypsum, etc. This category consists of:

• the administration of mining and mineral resource affairs and services; conservation, discovery, development and rationalised exploitation of mineral resources; supervision and regulation of prospecting, mining, marketing and other aspects of mineral production;
• the production and dissemination of general information, technical documentation and statistics on mining and mineral resource affairs and services; and
• grants, loans or subsidies to support commercial mining activities.

Includes: Issuance of licenses and leases; regulation of production rates; inspection of mines for conformity to safety regulations, etc.; advances and bounties to foster mineral developments and production.

Excludes: Coal and other solid fuels (classified to coal and other solid mineral fuels (COFOG-A 0431)); petroleum and natural gas (classified to petroleum and natural gas (COFOG-A 0432)); nuclear fuel materials (classified to nuclear fuel (COFOG-A 0433)).

A1C.80.

Manufacturing (COFOG-A 0442) consists of:

• the administration of manufacturing affairs and services; development, expansion or improvement of manufacturing; supervision and regulation of the establishment and operation of manufacturing plants; liaison with manufacturers' associations and other organisations interested in manufacturing affairs and services;
• the production and dissemination of general information, technical documentation and statistics on manufacturing activities and manufactured products; and
• grants, loans or subsidies to support manufacturing enterprises.

Includes:  Inspection of manufacturing premises for conformity with safety regulations, protection of consumers against dangerous products, etc.; marketing schemes for processed primary products such as meat, timber, dried fruits and packaged fish; payments supporting export marketing; grants, loans and subsidies to road vehicle manufacturers and shipbuilders; grants, loans and subsidies to rolling stock manufacturers; grants, loans and subsidies to aircraft manufacturers.

Excludes: Affairs and services concerning the coal processing industry (classified to coal and other solid mineral fuels (COFOG-A 0431)), the petroleum refinery industry (classified to petroleum and natural gas (COFOG-A 0432)) or the nuclear fuel industry (classified to nuclear fuel (COFOG-A 0433)).

A1C.81.

Construction (COFOG-A 0443) consists of:

• the administration of construction affairs and services; supervision of the construction industry; development and regulation of construction standards; and
• the production and dissemination of general information, technical documentation and statistics on construction affairs and services.

Includes: Issuance of certificates permitting occupancy; inspection of construction sites for conformity with safety regulations, etc.

Excludes: Grants, loans and subsidies for the construction of housing, industrial buildings, streets, public utilities, cultural facilities, mines, farm buildings, etc. (classified according to function); development and regulation of housing standards (classified to housing development (COFOG-A 0611)).

A1C.82.

Communication (COFOG-A 045) consists of government expenditure on communication. This category is further classified into:

• communication (COFOG-A 0451).

A1C.83.

Communication (COFOG-A 0451) consists of:

• the administration of affairs and services concerning construction, extension, improvement, operation and maintenance of communication systems (postal, telephone, telegraph, wireless and satellite communication systems);
• the regulation of communication system operations (granting of franchises, assignment of frequencies, specification of markets to be served and tariffs to be charged, etc.);
• the production and dissemination of general information, technical documentation and statistics on communication affairs and services; and
• grants, loans or subsidies to support the construction, operation, maintenance or upgrading of communication systems.

Includes: Planning and designing communication systems.

Excludes: Radio and satellite navigation aids for water transport (classified to urban water transport passenger services (COFOG-A 1131), urban water transport freight services (COFOG-A 1132) or non-urban water transport services (COFOG-A 1133)) and air transport (classified to air transport (COFOG-A 1151)); radio and television broadcasting systems (classified to broadcasting services (COFOG-A 0831)).

A1C.84.

Other industries (COFOG-A 046) consists of government expenditure on other industries. This category is further classified into:

• distributive trades, storage and warehousing (COFOG-A 0461);
• hotels and restaurants (COFOG-A 0462);
• tourism (COFOG-A 0463); and
• multipurpose development projects (COFOG-A 0464).

A1C.85.

Distributive trades, storage and warehousing (COFOG-A 0461) consists of:

• the administration of affairs and services concerning the distributive trade and the storage and warehousing industry;
• the supervision and regulation of wholesale and retail trade (licensing, sales practices, labelling of packaged food and other goods intended for household consumption, inspection of scales and other weighing machines, etc.) and of the storage and warehousing industry (including licensing and control of government-bonded warehouses, etc.);
• the administration of price control and rationing schemes operating through retailers or wholesalers regardless of the type of goods involved or intended consumer; administration and provision of food and other such subsidies to the general public;
• the production and dissemination of information to the trade and to the public on prices, on the availability of goods and on other aspects of the distributive trade and the storage and warehousing industry; compilation and publication of statistics on the distributive trade and the storage and warehousing industry; and

• grants, loans or subsidies to support the distributive trade and the storage and warehousing industry.

Includes: Consumer interest and protection affairs; regulation of weights and measures including metric conversion; inspection of wholesale or retail shops; provision and operation of storage facilities such as grain elevators, bulk sugar terminals and wool stores; distribution and storage of agricultural produce.

Excludes: Administration of price and other controls applied to the producer (classified according to function); food and other such subsidies applicable to particular population groups or individuals (classified to the appropriate class of COFOG-A 10); distribution of town gas (classified to petroleum and natural gas (COFOG-A 0432)).

A1C.86.

Hotels and restaurants (COFOG-A 0462) consists of:

• the administration of affairs and services concerning construction, extension, improvement, operation and maintenance of hotels and restaurants;
• the supervision and regulation of hotel and restaurant operations (regulations governing prices, cleanliness and sales practices, hotel and restaurant licensing, etc.);
• the production and dissemination of general information, technical documentation and statistics on hotel and restaurant affairs and services; and
• grants, loans or subsidies to support the construction, operation, maintenance or upgrading of hotels and restaurants.

Includes: Liquor control commissions.

A1C.87.

Tourism (COFOG-A 0463) consists of

• the administration of tourism affairs and services; promotion and development of tourism; liaison with the transport, hotel and restaurant industries and other industries benefitting from the presence of tourists;
• the operation of tourist offices both at home and abroad, etc.; organisation of advertising campaigns including the production and dissemination of promotional literature and the like; and
• compilation and publication of statistics on tourism.

Includes: Tourism information offices; national, regional or local celebrations intended chiefly to attract tourists.

Excludes: National parks and wildlife services (classified to protection of biodiversity and landscape (COFOG-A 0541)); caravan parks and camping grounds (classified to recreational and sporting services (COFOG-A 0811)); bus transportation connected with tourism (classified to urban bus transport (COFOG-A 1121) or non-urban bus transport (COFOG-A 1122)).

A1C.88.

Multipurpose development projects (COFOG-A 0464) includes projects that typically comprise integrated facilities for generation of power, flood control, irrigation, navigation and recreation. This category consists of:

• the administration of affairs and services concerning construction, extension, improvement, operation and maintenance of multipurpose projects;
• the production and dissemination of general information, technical documentation and statistics on multipurpose development project affairs and services; and
• grants, loans or subsidies to support the construction, operation, maintenance or upgrading of multipurpose development projects.

Excludes: Projects with one main function and other functions that are secondary (classified according to main function); construction of community centres, multipurpose halls and civic centres mainly used for recreation and cultural pursuits (classified to community centres and halls (COFOG-A 0891)).

A1C.89.

Research and development - economic affairs (COFOG-A 047) consists of government expenditure on research and development relating to economic affairs. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - general economic, commercial and labour affairs (COFOG-A 0471);
• research and development - agriculture, forestry, fishing and hunting (COFOG-A 0472);
• research and development - fuel and energy (COFOG-A 0473);
• research and development - mining, manufacturing and construction (COFOG-A 0474);
• research and development - communication (COFOG-A 0475); and
• research and development - other industries (COFOG-A 0476).

A1C.90.

Research and development - general economic, commercial and labour affairs (COFOG-A 0471) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to general economic, commercial and labour affairs; and
• grants, loans or subsidies to support applied research and experimental development related to general economic, commercial and labour affairs undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141))

A1C.91.

Research and development - agriculture, forestry, fishing and hunting (COFOG-A 0472) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to agriculture, forestry, fishing and hunting; and
• grants, loans or subsidies to support applied research and experimental development related to agriculture, forestry, fishing and hunting undertaken by non-government bodies such as research institutes and universities.

Includes: Research into land conservation, reclamation and expansion; research into problems of land reform and settlement; research into fertiliser use and other means of improving output; research into veterinary medicine and animal husbandry; research into eradication or control of pests, vermin, plant diseases and other destructive agents; veterinary medicine and animal husbandry costs connected to agricultural research; research into all aspects of forest management and exploitation; research into fish management and related problems of the fishing industry; research into wild animal management and related problems of the hunting industry.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.92.

Research and development - fuel and energy (COFOG-A 0473) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to fuel and energy; and
• grants, loans or subsidies to support applied research and experimental development related to fuel and energy undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.93.

Research and development - mining, manufacturing and construction (COFOG-A 0474) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to mining, manufacturing and construction; and
• grants, loans or subsidies to support applied research and experimental development related to mining, manufacturing and construction undertaken by non-government bodies such as research institutes and universities.

Includes: Research into manufacturing methods, materials and industrial management; research into construction methods, materials and productivity affecting construction.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.94.

Research and development - communication (COFOG-A 0475) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to communication; and
• grants, loans or subsidies to support applied research and experimental development related to communication undertaken by non-government bodies such as research institutes and universities.

Includes: Research into communication equipment and technology.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.95.

Research and development - other industries (COFOG-A 0476) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to other sectors; and
• grants, loans or subsidies to support applied research and experimental development related to other sectors undertaken by non-government bodies such as research institutes and universities.

Includes: Distributive trades, storage and warehousing; hotels and restaurants; tourism; multipurpose development projects; saleyards and markets.

Excludes: Basic research (classified to basic research (COFOG-A 0141)); research and development related to transport (classified to research and development - transport (COFOG-A 1181)).

A1C.96.

Economic affairs not elsewhere classified (COFOG-A 049) consists of government expenditure on economic affairs not elsewhere classified. This category is further classified into:

• economic affairs not elsewhere classified (COFOG-A 0499).

A1C.97.

Economic affairs not elsewhere classified (COFOG-A 0499) consists of:

the administration, operation or support of activities relating to general and sectoral economic affairs that cannot be classified to general economic, commercial and labour affairs (COFOG-A 041), agriculture, forestry, fishing and hunting (COFOG-A 042), fuel and energy (COFOG-A 043), mining, manufacturing and construction (COFOG-A 044), communication (COFOG-A 045), other industries (COFOG-A 046) or research and development - economic affairs (COFOG-A 047).

Includes: Fish markets; produce markets; saleyards.

Excludes: General public services not connected with a specific function (classified to general public services not elsewhere classified (COFOG-A 0199)).

A1C.98.

Environmental protection (COFOG-A 05) consists of government expenditure on environmental protection. This category is further classified into:

• waste management (COFOG-A 051);
• waste water management (COFOG-A 052);
• pollution abatement (COFOG-A 053);
• protection of biodiversity and landscape (COFOG-A 054);
• research and development - environmental protection (COFOG-A 055); and
• environmental protection not elsewhere classified (COFOG-A 059).

A1C.99.

Waste management (COFOG-A 051) consists of government expenditure on waste management. This group covers collection, treatment and disposal of waste. Waste collection includes sweeping of street, squares, paths, markets, public gardens, parks, etc.; collection of all types of waste, whether selective by type of product or undifferentiated covering all waste, and their transport to place of treatment or discharge. Waste treatment includes any method or process designed to change the physical, chemical or biological character or composition of any waste so as to neutralise it, to render it non-hazardous, to make it safer for transport, to make it amenable for recovery or storage or to reduce it in volume. Waste disposal includes final placement of waste for which no further use is foreseen by landfill, containment, underground disposal, dumping at sea or any other relevant disposal method.

A1C.100.

Waste management (COFOG-A 051) is further classified into:

• waste recycling (COFOG-A 0511); and
• waste management not elsewhere classified (COFOG-A 0519).

A1C.101.

Waste recycling (COFOG-A 0511) consists of:

• the administration, supervision, inspection, operation or support of waste collection, treatment and disposal systems for waste intended for recycling; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of such systems.

Includes: Monitoring of generation and storage of waste intended for recycling; transport to place of treatment or discharge.

Excludes: Collection, transport, treatment and disposal of solid waste not intended for recycling (classified to waste management not elsewhere classified (COFOG-A 0519)); treatment and disposal of waste water (classified to reused or recycled waste water management (COFOG-A 0521) or waste water management not elsewhere classified (COFOG-A 0529)).

A1C.102.

Waste management not elsewhere classified (COFOG-A 0519) consists of:

• the administration, supervision, inspection, operation or support of waste collection, treatment and disposal systems for waste not intended for recycling; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of such systems.

Includes: Collection, treatment and disposal of nuclear waste; development, expansion or operation of household garbage systems and other waste systems; trade and industrial waste disposal; cleaning of streets, gutters, foreshores and recreation areas; special rubbish clean-ups and anti-litter enforcement; monitoring of waste generation and storage of waste not intended for recycling; transport to place of treatment or discharge; management of municipal tips.

Excludes: Collection, transport, treatment and disposal of solid waste intended for recycling (classified to waste recycling (COFOG-A 0511)); treatment and disposal of waste water (classified to reused or recycled waste water management (COFOG-A 0521) or waste water management not elsewhere classified (COFOG-A 0529)).

A1C.103.

Waste water management (COFOG-A 052) consists of government expenditure on waste water management. This group covers sewage system operation and waste water treatment. Sewage system operation includes management and construction of the system of collectors, pipelines, conduits and pumps to evacuate any waste water (rainwater, domestic and other available waste water) from the points of generation to either a sewage treatment plant or to a point where waste water is discharged to surface water. Waste water treatment includes any mechanical, biological or advanced process to render waste water fit to meet applicable environment standards or other quality norms.

A1C.104.

Waste water management (COFOG-A 052) is further classified into:

• reused or recycled waste water management (COFOG-A 0521); and
• waste water management not elsewhere classified (COFOG-A 0529).

A1C.105.

Reused or recycled waste water management (COFOG-A 0521) consists of:

• the administration, supervision, inspection, operation or support of activities relating to reused or recycled waste water management; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of systems relating to reused or recycled water.

Includes: Sewerage system operation; management and construction of systems of collectors, pipelines, conduits and pumps to reticulate any waste water (rainwater, domestic and other available waste water) from the points of generation to reuse point; any mechanical, biological or advanced process to render waste water fit to meet environmental and hygiene standards or quality norms for reuse; systems to allow water use or reuse without treatment where possible including wash water (industrial, commercial and other), greywater systems, rainwater storage systems and other secondary uses; treatment of waste water to environmental or quality standards for reuse and recycling.

Excludes: Restoration of water bodies (classified to pollution abatement (COFOG-A 0531)); potable water supply services (classified to water supply (COFOG-A 0631)).

A1C.106.

Waste water management not elsewhere classified (COFOG-A 0529) consists of:

• the administration, supervision, inspection, operation or support of sewage systems and waste water treatment for waste water not intended for reuse or recycling; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of such systems.

Includes: Deep mains town systems; effluent drainage systems; septic tank cleaning and inspection; nightsoil disposal (sanitary service); urban drainage systems and storm water drains including the linking or lining of creeks and the provision of open or deep draining systems; any mechanical, biological or advanced process to render waste water fit to meet environmental standards or quality norms other than for reuse.

Excludes: Construction of drains associated with road works (classified to road construction (COFOG-A 1113)); rural flood mitigation and agricultural drainage (classified to agriculture (COFOG-A 0421)); restoration of water bodies (classified to pollution abatement (COFOG-A 0531)); potable water supply services (classified to water supply (COFOG-A 0631)).

A1C.107.

Pollution abatement (COFOG-A 053) consists of government expenditure on pollution abatement. This category covers expenditure on activities relating to ambient air and climate protection, soil and ground-water protection, noise and vibration abatement and protection against radiation. These activities include construction, maintenance and operation of monitoring systems and stations (other than weather stations); construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways or railways with noise reducing surfaces; measures to clean pollution in water bodies; measures to control or prevent the emissions of greenhouse gases and pollutants that adversely affect the quality of the air; construction, maintenance and operation of installations for the decontamination of polluted soils and for the storage of pollutant products; transportation of pollutant products.

A1C.108.

Pollution abatement (COFOG-A 053) is further classified into:

• pollution abatement (COFOG-A 0531).

A1C.109.

Pollution abatement (COFOG-A 0531) consists of:

• the administration, supervision, inspection, operation or support of activities relating to pollution abatement and control; and
• grants, loans or subsidies to support activities relating to pollution abatement and control.

Includes: Construction, maintenance and operation of monitoring systems and stations such as stations to monitor noise levels near airports; development and monitoring of standards covering pollution and air quality; prevention of pollution through use of cleaner technologies or cleaner products; treatment of exhaust gases; monitoring and control of the concentration of pollutants and air quality; development and use of anti-pollution devices; decontaminating and cleaning up surface water following accidental pollution.

Excludes: Waste water management (classified to reused or recycled waste water management (COFOG-A 0521) or waste water management not elsewhere classified (COFOG-A 0529)); activities carried out for economic reasons such as improved agricultural production (classified to agriculture (COFOG-A 0421)).

A1C.110.

Protection of biodiversity and landscape (COFOG-A 054) consists of government expenditure on protection of biodiversity and landscape. This category covers activities relating to the protection of fauna and flora species (including the reintroduction of extinct species and the recovery of species menaced by extinction), the protection of habitats (including the management of natural parks and reserves) and the protection of landscapes for their aesthetic values (including the reshaping of damaged landscapes for the purpose of strengthening their aesthetic value and the rehabilitation of abandoned mines and quarry sites).

A1C.111.

Protection of biodiversity and landscape (COFOG-A 054) is further classified into:

• protection of biodiversity and landscape (COFOG-A 0541).

A1C.112.

Protection of biodiversity and landscape (COFOG-A 0541) consists of:

• the administration, supervision, inspection, operation or support of activities relating to the protection of biodiversity and landscape; and
• grants, loans or subsidies to support activities relating to the protection of biodiversity and landscape.

Includes: National parks and wildlife services; environmental protection programs such as the control and prevention of erosion of beaches and foreshores; flood mitigation in urban areas; places on the Commonwealth Heritage List and the National Heritage List such as historic houses and sites which are part of national parks and wildlife services; protection of native plants, animals and habitats; creation and maintenance of nature conservation areas; administration of tree protection regulations; new plantings to create 'green corridors'; measures to protect and restore ecosystems such as wetlands, riparian, estuarine and dune systems or areas of remnant vegetation; measures to control non-native feral animals such as foxes and rabbits; measures to control noxious weeds such as weeds of national significance; wildlife sanctuaries where animals are protected but not actively managed; fire control activities carried out in national parks, state reserves and crown land; subsidies for agricultural and grazing practices aimed at reducing harm to soils and water bodies; protection and remediation of soil, ground-water and surface water from physical degradation.

Excludes: Operation and support of reforestation and pest and disease control (classified to forestry (COFOG-A 0422)); maintenance of public parks and gardens (classified to recreational and sporting services (COFOG-A 0811)); wildlife parks where animals are actively managed (classified to cultural services not elsewhere classified (COFOG-A 0829)); restoration of water bodies (classified to pollution abatement (COFOG-A 0531)); activities carried out for economic reasons such as improved agricultural production (classified to agriculture (COFOG-A 0421)).

A1C.113.

Research and development - environmental protection (COFOG-A 055) consists of government expenditure on research and development relating to environmental protection. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - environmental protection (COFOG-A 0551).

A1C.114.

Research and development - environmental protection (COFOG-A 0551) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to environmental protection; and
• grants, loans or subsidies to support applied research and experimental development related to environmental protection undertaken by non-government bodies such as research institutes and universities.

Includes: Research and experimental development into problems of pollution abatement and control; research and development into protection and remediation of soil and water bodies.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.115.

Environmental protection not elsewhere classified (COFOG-A 059) consists of government expenditure on environmental protection not elsewhere classified. This category is further classified into:

• environmental protection not elsewhere classified (COFOG-A 0599).

A1C.116.

Environmental protection not elsewhere classified (COFOG-A 0599) consists of:

• the administration, management, regulation, supervision, operation and support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets for the promotion of environmental protection; preparation and enforcement of legislation and standards for the provision of environmental protection services; production and dissemination of general information, technical documentation and statistics on environmental protection.

Includes: Environmental protection affairs and services that cannot be classified to waste management (COFOG-A 051), waste water management (COFOG-A 052), pollution abatement (COFOG-A 053), protection of biodiversity and landscape (COFOG-A 054) or research and development - environmental protection (COFOG-A 055).

A1C.117.

Housing and community amenities (COFOG-A 06) consists of government expenditure on housing and community amenities. This category is further classified into:

• housing development (COFOG-A 061);
• community development (COFOG-A 062);
• water supply (COFOG-A 063);
• street lighting (COFOG-A 064);
• research and development - housing and community amenities (COFOG-A 065); and
• housing and community amenities not elsewhere classified (COFOG-A 069).

A1C.118.

Housing development (COFOG-A 061) consists of government expenditure on housing development. This category is further classified into:

• housing development (COFOG-A 0611).

A1C.119.

Housing development (COFOG-A 0611) consists of:

• the administration of housing development affairs and services; promotion, monitoring and evaluation of housing development activities whether or not the activities are under the auspices of public authorities; development and regulation of housing standards;
• slum clearance related to provision of housing; acquisition of land needed for construction of dwellings; construction or purchase and remodelling of dwelling units for the general public or for people with special needs;
• the production and dissemination of public information, technical documentation and statistics on housing development affairs and services; and
• grants, loans or subsidies to support the expansion, improvement or maintenance of the housing stock.

Includes: Administration of rent controls and eligibility standards for public housing; provision of accommodation within the community to members of the defence force; planning of housing development including housing subdivisions.

Excludes: Development and regulation of construction standards (classified to construction (COFOG-A 0443)); construction methods and materials (classified to construction (COFOG-A 0443)); supervision of the construction industry, building inspection and certification (classified to construction (COFOG-A 0443)); cash benefits and benefits in kind to help households meet the cost of housing (classified to housing (COFOG-A 1051)); provision of accommodation on Defence bases to members of the defence force (classified to military defence (COFOG-A 0211)); provision of housing for social protection purposes (classified to the appropriate class of COFOG-A 10).

A1C.120.

Community development (COFOG-A 062) consists of government expenditure on community development. This category is further classified into:

• indigenous community development (COFOG-A 0621); and
• community development not elsewhere classified (COFOG-A 0629).

A1C.121.

Indigenous community development (COFOG-A 0621) includes government expenditure on development in indigenous communities. Indigenous communities are those which have a predominantly indigenous population and where tribal ways and traditional roles are maintained. They are usually remote from major service centres and include communities on Indigenous land and within pastoral leases, reserves, town camps and transit camps. This category consists of:

• the administration, operation or support of Indigenous community development affairs and services; and
• grants, loans or subsidies to support activities relating to Indigenous community development.

A1C.122.

Other community development (COFOG-A 0629) consists of:

• the administration of community development affairs and services; administration of zoning laws and land use and building regulations;
• the planning of new communities or of rehabilitated communities; planning the improvement and development of facilities such as housing, industry, public utilities, health, education, culture, recreation, etc. for communities; preparation of schemes for financing planned developments; and
• the production and dissemination of general information, technical documentation and statistics on community development affairs and services.

Includes: Relocating existing populations; administration of concessions to decentralised industries.

Excludes: Plan implementation, that is, the actual construction of housing, industrial buildings, streets, public utilities, cultural facilities, etc. (classified according to function); agrarian land reform and land settlement (classified to agriculture (COFOG-A 0421)); administration of construction standards (classified to construction (COFOG-A 0443)); administration of housing standards (classified to housing development (COFOG-A 0611)); Indigenous community development (classified to indigenous community development (COFOG-A 0621)).

A1C.123.

Water supply (COFOG-A 063) consists of government expenditure on water supply. This category is further classified into:

• water supply (COFOG-A 0631).

A1C.124.

Water supply (COFOG-A 0631) consists of:

• the administration of water supply affairs; assessment of future needs and determination of availability in terms of such assessment; supervision and regulation of all facets of potable water supply including water purity, price and quantity controls;
• the construction or operation of non-enterprise-type of water supply systems;
• the production and dissemination of general information, technical documentation and statistics on water supply affairs and services; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of water supply systems.

Excludes: Irrigation systems (classified to agriculture (COFOG-A 0421)); multipurpose development projects (classified to multipurpose development projects (COFOG-A 0464)); collection and treatment of waste water (classified to reused or recycled waste water management (COFOG-A 0521) or waste water management not elsewhere classified (COFOG-A 0529)); supply of systems to allow water use or reuse (classified to reused or recycled waste water management (COFOG-A 0521)).

A1C.125.

Street lighting (COFOG-A 064) consists of government expenditure on street lighting. This category is further classified into:

• street lighting (COFOG-A 0641).

A1C.126.

Street lighting (COFOG-A 0641) consists of:

• the administration of street lighting affairs; development and regulation of street lighting standards; and
• installation, operation, maintenance, upgrading, etc. of street lighting.

Includes: Design of street lighting.

Excludes: Lighting affairs and services associated with the construction and operation of highways (classified to road maintenance (COFOG-A 1111) or road construction (COFOG-A 1113)); installation of traffic signals (classified to road construction (COFOG-A 1113)); maintenance, repairs and operating costs of traffic signals (classified to road maintenance (COFOG-A 1111)).

A1C.127.

Research and development - housing and community amenities (COFOG-A 065) consists of government expenditure on research and development relating to housing and community amenities. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - housing and community amenities (COFOG-A 0651).

A1C.128.

Research and development - housing and community amenities (COFOG-A 0651) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to housing and community amenities; and
• grants, loans or subsidies to support applied research and experimental development related to housing and community amenities undertaken by non-government bodies such as research institutes and universities.

Includes: Research into the conservation, collection, purification and distribution of water.

Excludes: Basic research (classified to basic research (COFOG-A 0141)); applied research and experimental development into construction methods or materials (classified to research and development - mining, manufacturing and construction (COFOG-A 0474)).

A1C.129.

Housing and community amenities not elsewhere classified (COFOG-A 069) consists of government expenditure on housing and community amenities not elsewhere classified. This category is further classified into:

• housing not elsewhere classified (COFOG-A 0698); and
• community amenities not elsewhere classified (COFOG-A 0699).

A1C.130.

Housing not elsewhere classified (COFOG-A 0698) consists of:

• administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to housing; preparation and enforcement of legislation and standards relating to housing; production and dissemination of general information, technical documentation and statistics relating to housing.

Includes: Affairs and services relating to housing that cannot be classified to housing development (COFOG-A 061), community development (COFOG-A 062) or research and development - housing and community amenities (COFOG-A 065).

Excludes: Child care services and subsidies for child care assistance (classified to family and children (COFOG-A 1031)); community health services (classified to the appropriate class of COFOG-A 076).

A1C.131.

Community amenities not elsewhere classified (COFOG-A 0699) consists of:

• administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to community amenities; preparation and enforcement of legislation and standards relating to community amenities; production and dissemination of general information, technical documentation and statistics relating to community amenities.

Includes: Public toilets; pedestrian shopping malls; drinking fountains; cemeteries and crematoriums; affairs and services relating to community amenities that cannot be classified to water supply (COFOG-A 063), street lighting (COFOG-A 064) or research and development - housing and community amenities (COFOG-A 065).

Excludes: Public toilets at recreational areas (classified to the appropriate class of COFOG-A 081); street lighting (classified to street lighting (COFOG-A 0641)).

A1C.132.

Health (COFOG-A 07) consists of government expenditure on health. Government expenditure on health includes expenditures on services provided to individual persons and services provided on a collective basis. Expenditures on individual services are allocated to COFOG-A 071 through COFOG-A 076; expenditures on collective services are assigned to COFOG-A 077 and COFOG-A 079. Collective health services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; regulation and licensing of providers of health services; and applied research and experimental development into medical and health related matters. However, overhead expenses connected with administration or functioning of a group of hospitals, clinics, surgeries, etc. are considered to be individual expenditures and are classified to COFOG-A 071 through COFOG-A 076 as appropriate.

A1C.133.

Health (COFOG-A 07) is further classified into:

• medical products, appliances and equipment (COFOG-A 071);
• outpatient services (COFOG-A 072);
• hospital services (COFOG-A 073);
• mental health institutions (COFOG-A 074);
• community health services (COFOG-A 075);
• public health services (COFOG-A 076);
• research and development – health (COFOG-A 077); and
• health not elsewhere classified (COFOG-A 079).

A1C.134.

Medical products, appliances and equipment (COFOG-A 071) consists of government expenditure on medical products, appliances and equipment. This category covers expenditure on medicaments, prostheses, medical appliances and equipment and other health related products obtained by individuals or households, either with or without a prescription, usually from dispensing chemists, pharmacists or medical equipment suppliers. These items are intended for consumption or use outside a health facility or institution. Such products supplied directly to outpatients by medical, dental and paramedical practitioners or to in-patients by hospitals and the like are included in COFOG-A 072 or COFOG-A 073.

A1C.135.

Medical products, appliances and equipment (COFOG-A 071) is further classified into:

• pharmaceutical products (COFOG-A 0711);
• other medical products (COFOG-A 0712); and
• therapeutic appliances and equipment (COFOG-A 0713).

A1C.136.

Pharmaceutical products (COFOG-A 0711) consists of:

• the provision of pharmaceutical products such as medicinal preparations, medicinal drugs, patent medicines, serums and vaccines, vitamins and minerals, cod liver oil and halibut liver oil, oral contraceptives; and
• the administration, operation or support of the provision of pharmaceutical products.

A1C.137.

Other medical products (COFOG-A 0712) consists of:

• the provision of medical products such as clinical thermometers, adhesive and non-adhesive bandages, hypodermic syringes, first aid kits, hot water bottles and ice bags, medical hosiery items such as elasticated stockings and kneepads, pregnancy tests, condoms and other mechanical contraceptive devices; and
• the administration, operation or support of the provision of prescribed other medical products.

A1C.138.

Therapeutic appliances and equipment (COFOG-A 0713) consists of:

• the provision of therapeutic appliances and equipment such as corrective eyeglasses and contact lenses, hearing aids, glass eyes, artificial limbs and other prosthetic devices, orthopaedic braces and supports, orthopaedic footwear, surgical belts, trusses and supports, neck braces, medical massage equipment and health lamps, powered and unpowered wheelchairs and invalid carriages, 'special' beds, crutches, electronic and other devices for monitoring blood pressure, etc.; and
• the administration, operation or support of the provision of prescribed therapeutic appliances and equipment.

Includes: Dentures but not fitting costs; repair of therapeutic appliances and equipment.

Excludes: Hire of therapeutic equipment (classified to paramedical services (COFOG-A 0724)); denture fitting costs (classified to dental services (COFOG-A 0723)); prostheses used in operations (classified to general hospital services (COFOG-A 0731) or specialised hospital services (COFOG-A 0732)).

A1C.139.

Outpatient services (COFOG-A 072) consists of government expenditure on outpatient services. This category covers medical, dental and paramedical services delivered to outpatients by medical, dental and paramedical practitioners and auxiliaries. These services are provided by hospitals to non-admitted patients. The services may be delivered at home, in individual or group consulting facilities, dispensaries or the outpatient clinics of hospitals and the like. Outpatients services include the medicaments, prostheses, medical appliances and equipment and other health related products supplied directly to outpatients by medical, dental and paramedical practitioners and auxiliaries. Medical, dental and paramedical services provided to in-patients by hospitals and the like are included in COFOG-A 073.

A1C.140.

Outpatient services (COFOG-A 072) is further classified into:

• general medical services (COFOG-A 0721);
• specialised medical services (COFOG-A 0722);
• dental services (COFOG-A 0723); and
• paramedical services (COFOG-A 0724).

A1C.141.

General medical services (COFOG-A 0721) includes the services provided by general medical clinics and general medical practitioners. General medical clinics are defined as institutions which chiefly provide outpatient services which are not limited to a particular medical specialty and which are chiefly delivered by qualified medical doctors. General medical practitioners do not specialise in a particular medical speciality. This category consists of:

• the provision of general medical services; and
• the administration, inspection, operation or support of general medical services delivered by general medical clinics and general medical practitioners.

Includes: Outreach services.

Excludes: Services of medical analysis laboratories and x-ray centres (classified to paramedical services (COFOG-A 0724)).

A1C.142.

Specialised medical services (COFOG-A 0722) covers the services of specialised medical clinics and specialist medical practitioners. Specialised medical clinics and specialist medical practitioners differ from general medical clinics and general medical practitioners in that their services are limited to treatment of a particular condition, disease, medical procedure or class of patient. This category consists of:

• the provision of specialised medical services; and
• the administration, inspection, operation or support of specialised medical services delivered by specialised medical clinics and specialist medical practitioners.

Includes: Services of orthodontic specialists; accident and emergency services.

Excludes: Dental clinics and dentists (classified to dental services (COFOG-A 0723)); services of medical analysis laboratories and x-ray centres (classified to paramedical services (COFOG-A 0724)).

A1C.143.

Dental services (COFOG-A 0723) covers the services of general or specialist dental clinics and dentists, oral hygienists or other dental operating auxiliaries. Dental clinics provide outpatient services. They are not necessarily supervised or staffed by dentists; they may be supervised or staffed by oral hygienists or other dental auxiliaries. This category consists of:

• the provision of dental services to outpatients; and
• the administration, inspection, operation and support of dental services delivered by general or specialist dental clinics and by dentists, oral hygienists or other dental auxiliaries.

Includes: Fitting costs of dentures.

Excludes: Dentures (classified to therapeutic appliances and equipment (COFOG-A 0713)); services of orthodontic specialists (classified to specialised medical services (COFOG-A 0722)); services of medical analysis laboratories and x-ray centres (classified to paramedical services (COFOG-A 0724)).

A1C.144.

Paramedical services (COFOG-A 0724) consists of:

• the provision of paramedical health services to outpatients; and
• the administration, inspection, operation or support of health services delivered by clinics supervised by nurses, midwives, physiotherapists, occupational therapists, speech therapists or other paramedical personnel and of health services delivered by nurses, midwives and paramedical personnel in hospitals, non-consulting rooms, in patients' homes or other non-medical institutions.

Includes: Acupuncturists, chiropodists, chiropractors, optometrists, practitioners of traditional medicine, etc.; medical analysis laboratories and x-ray centres; hire of therapeutic equipment; medically prescribed corrective gymnastic therapy; outpatient thermal bath or seawater treatments.

Excludes: Public health service laboratories (classified to public health services (COFOG-A 0761)); laboratories engaged in determining the causes of disease (classified to research and development – health (COFOG-A 0771)).

A1C.145.

Hospital services (COFOG-A 073) consists of government expenditure on hospital services. Hospitalisation is defined as occurring when a patient is accommodated in a hospital for the duration of the treatment. Hospital day-care and home based hospital treatment is included, as are hospices for terminally ill persons. This category covers the services of general and specialist hospitals, the services of medical centres, maternity centres, nursing homes and convalescent homes which chiefly provide in-patient services, the services of military base hospitals, the services of institutions serving old people in which medical monitoring is an essential component and the services of rehabilitation centres providing in-patient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support. Hospitals are defined as institutions which offer in-patient care under direct supervision of qualified medical doctors. Medical centres, maternity centres, nursing homes and convalescent homes also provide in-patient care but their services are supervised and frequently delivered by staff of lower qualification than medical doctors. This category does not cover facilities such as military field hospitals (classified to military defence (COFOG-A 0211)), surgeries, clinics and dispensaries devoted exclusively to outpatient care (classified to outpatient services (COFOG-A 072)), institutions for disabled persons and rehabilitation centres providing primarily long-term support (classified to disability (COFOG-A 1002)), retirement homes for elderly persons (classified to old age (COFOG-A 1011)). Neither does it cover payments to patients for loss of income due to hospitalisation (classified to sickness (COFOG-A 1001)). Hospital services include medicaments, prostheses, medical appliances and equipment and other health related products supplied to hospital patients. It also includes non-medical expenditure of hospitals on administration, non-medical staff, food and drink, accommodation (including staff accommodation), etc.

A1C.146.

Hospital services (COFOG-A 073) is further classified into:

• general hospital services (COFOG-A 0731);
• specialised hospital services (COFOG-A 0732);
• medical and maternity centre services (COFOG-A 0733); and
• nursing and convalescent home services (COFOG-A 0734).

A1C.147.

General hospital services (COFOG-A 0731) consists of:

• the provision of general hospital services; and
• the administration, inspection, operation or support of hospitals that do not limit their services to a particular specialty.

Includes: Designated psychiatric or psycho-geriatric units within hospitals; care of 'nursing-home type patients' (defined by the Health Insurance Act 1973 as patients in a hospital who have been provided with accommodation and nursing care, as an end in itself, for a continuous period exceeding 35 days) in hospitals; free standing clinics; alcohol and drug treatment centres.

Excludes: Medical centres not under the direct supervision of a qualified medical doctor (classified to medical and maternity centre services (COFOG-A 0733)); health research (classified to research and development - health (COFOG-A 0771)); admitted patients in specialised psychiatric hospitals (classified to mental health institutions (COFOG-A 0741)).

A1C.148.

Specialised hospital services (COFOG-A 0732) covers services provided by specialised hospitals. Specialised hospitals differ from general hospitals in that their services are limited to treatment of a particular condition, disease or class of patient, for example, diseases of the chest and tuberculosis, leprosy, cancer, otorhinolaryngology, psychiatry, obstetrics, paediatrics, dental and so forth. This category consists of:

• the provision of specialised hospital services; and
• the administration, inspection, operation or support of hospitals that limit their services to a particular medical specialty.

Excludes: Medical centres not under the direct supervision of a qualified medical doctor (classified to medical and maternity centre services (COFOG-A 0733)); health research (classified to research and development - health (COFOG-A 0771)); admitted patients in specialised psychiatric hospitals (classified to mental health institutions (COFOG-A 0741)).

A1C.149.

Medical and maternity centre services (COFOG-A 0733) consists of:

• the provision of medical and maternity centre services; and
• the administration, inspection, operation or support of medical and maternity centre services.

Includes: Medical centres not under the direct supervision of a qualified medical doctor.

A1C.150.

Nursing and convalescent home services (COFOG-A 0734) covers services provided by nursing and convalescent homes. Nursing and convalescent homes provide in-patient services to persons recovering from surgery or a debilitating disease or condition that requires chiefly monitoring and administering of medicaments, physiotherapy and training to compensate for loss of function or rest. Some young disabled people may be cared for by nursing homes but the focus of the nursing home is long-term care involving regular basic nursing care for older people. This category consists of:

• the provision of nursing and convalescent home services; and
• the administration, inspection, operation or support of nursing and convalescent home services.

Includes: Institutions serving old people in which medical monitoring is an essential component; rehabilitation centres providing in-patient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support; nursing homes that are located within hospitals; state and territory owned and operated residential aged care facilities predominantly for high care needs; medicaments, prostheses, medical products, appliances and equipment supplied to patients.

Excludes: Aged care hostels (classified to old age (COFOG-A 1011)); residential institutions for disabled people (classified to disability (COFOG-A 1002)); psycho-geriatric nursing homes (classified to mental health institutions (COFOG-A 0741)); programs and services related to the provision of residential aged care (classified to old age (COFOG-A 1011)).

A1C.151.

Mental health institutions (COFOG-A 074) consists of government expenditure on mental health institutions. This category is further classified into:

• mental health institutions (COFOG-A 0741).

A1C.152.

Mental health institutions (COFOG-A 0741) consists of:

• the provision of services by mental health institutions; and
• the administration, inspection, operation or support of mental health institutions.

Includes: Institutions that exist primarily for the treatment and care of admitted patients with psychiatric, mental or behavioural disorders such as specialised psychiatric hospitals and psycho-geriatric nursing homes.

Excludes: Designated psychiatric or psycho-geriatric units within hospitals (classified to general hospital services (COFOG-A 0731)); institutions providing psychiatric care as part of alcohol and drug treatment programs (classified to general hospital services (COFOG-A 0731)).

A1C.153.

Community health services (COFOG-A 075) consists of government expenditure on community health services. This category is further classified into:

• community mental health services (COFOG-A 0751);
• patient transport (COFOG-A 0752); and
• community health services not elsewhere classified (COFOG-A 0759).

A1C.154.

Community mental health services (COFOG-A 0751) consists of:

• the provision of specialised mental health programs for the mentally ill treated in a community (non-hospital) setting; and
• the administration, inspection, operation or support of community mental health services.

Includes: Mobile acute assessment; treatment and case management services; outreach programs; community based residential services.

Excludes: Treatment by psychiatrists in private practice (classified to community health services not elsewhere classified (COFOG-A 0759)); specialised psychiatric hospitals (classified to mental health institutions (COFOG-A 0741)); psycho-geriatric nursing homes (classified to mental health institutions (COFOG-A 0741)); mental health units within hospitals (classified to general hospital services (COFOG-A 0731)).

A1C.155.

Patient transport (COFOG-A 0752) consists of:

• the provision of patient transport services; and
• the administration, inspection, operation or support of patient transport services.

Includes: Emergency transport to hospital such as ambulance and air transport; inter-hospital transport; non-emergency transport to and from treatment centres; travel assistance; subsidies for private transport providers such as taxis, wheelchairs, stretchers and other modes of transport for medical purposes; accommodation assistance for patients and their families to be more closely situated to medical treatment locations.

A1C.156.

Community health services not elsewhere classified (COFOG-A 0759) consists of:

• the provision of health services provided in a community (non-hospital) setting other than mental health services; and
• the administration, inspection, operation or support of community health services other than mental health services.

Includes: Domiciliary nursing services which are not delivered as part of a welfare oriented program; maternal and child health clinics; dental health services; services provided by community health centres; health services provided to particular community groups such as Aboriginal and Torres Strait Islanders; Commonwealth government subsidies for private medical, dental and optical services provided in a community or ambulatory setting; treatments by other medical specialists such as obstetricians and anaesthetists that attract Commonwealth government subsidies and are provided in a community setting; treatment by psychiatrists in private practice; pathology and radiology services provided in a community setting or ambulatory care; community access to allied health professionals such as diabetes educators, physiologists, dieticians and podiatrists.

Excludes: Community health services provided by hospitals (classified to general hospital services (COFOG-A 0731)); community mental health services (classified to community mental health services (COFOG-A 0751)); drug and alcohol treatment and prevention programs (classified to social exclusions not elsewhere classified (COFOG-A 1069)).

A1C.157.

Public health services (COFOG-A 076) consists of government expenditure on public health services. This category is further classified into:

• public health services (COFOG-A 0761).

A1C.158.

Public health services (COFOG-A 0761) consists of:

• the provision of public health services;
• the administration, inspection, operation or support of public health services such as blood bank operation (collecting, processing, storing, shipping), disease detection (cancer, tuberculosis, venereal disease), prevention (immunisation, inoculation), monitoring (infant nutrition, child health), epidemiological data collection, family planning services and so forth; and
• the preparation and dissemination of information on public health matters.

Includes: Public health service delivered by special teams to groups of clients, most of whom are in good health, at workplaces, schools, or other non-medical settings; public health services not connected with a hospital, clinic or practitioner; public health services not delivered by medically qualified doctors; public health service laboratories; health promotion campaigns; breast cancer screening; communicable disease surveillance and control; nutrition services; screening for childhood diseases; regulation of food standards; occupational health and safety programs; environmental health; population health service programs which aim to protect, promote and/or restore the collective health of whole or specific populations (as distinct from activities directed to the care of individuals); preventive health service programs which aim to prevent disease.

Excludes: Medical analysis laboratories (classified to paramedical services (COFOG-A 0724)); laboratories engaged in determining the causes of disease (classified to research and development - health (COFOG-A 0771)); drug and alcohol treatment and prevention programs (classified to social exclusions not elsewhere classified (COFOG-A 1069)).

A1C.159.

Research and development - health (COFOG-A 077) consists of government expenditure on research and development relating to health. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development – health (COFOG-A 0771).

A1C.160.

Research and development - health (COFOG-A 0771) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to health; and
• grants, loans and subsidies to support applied research and experimental development related to health undertaken by non-government bodies such as research institutes and universities.

Includes: Laboratories engaged in determining the causes of disease; research into medical and health sciences; research into medical instrumentation.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.161.

Health not elsewhere classified (COFOG-A 079) consists of government expenditure on health not elsewhere classified. This category is further classified into:

• health not elsewhere classified (COFOG-A 0799).

A1C.162.

Health not elsewhere classified (COFOG-A 0799) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall health policies, plans, programs and budgets; preparation and enforcement of legislation and standards for the provision of health services, including the licensing of medical establishments and medical and paramedical personnel; production and dissemination of general information, technical documentation and statistics on health.

Includes: Health insurance schemes designed to cover all or part of the costs of health care; administration of Medicare; subsidies for private health insurance; health affairs and services that cannot be classified to medical products, appliances and equipment (COFOG-A 071), outpatient services (COFOG-A 072), hospital services (COFOG-A 073), mental health institutions (COFOG-A 074), community health services (COFOG-A 075), public health services (COFOG-A 076) or research and development - health (COFOG-A 077).

Excludes: Aged services provided to the general aged population (classified to the appropriate class of COFOG-A 102).

A1C.163.

Recreation, culture and religion (COFOG-A 08) consists of government expenditure on recreation, culture and religion. It includes expenditure on services provided to individual persons and households and expenditure on services provided on a collective basis. Individual expenditures are allocated to COFOG-A 081 and COFOG-A 082; expenditures on collective services are assigned to COFOG-A 083 through COFOG-A 089. Collective services are provided to the community as a whole. They include activities such as formulation and administration of government policy, formulation and enforcement of legislation and standards for providing recreational and cultural services, and applied research and experimental development into recreational, cultural and religious affairs and services.

A1C.164.

Recreation, culture and religion (COFOG-A 08) is further classified into:

• recreational and sporting services (COFOG-A 081);
• cultural services (COFOG-A 082);
• broadcasting and publishing services (COFOG-A 083);
• religious and other community services (COFOG-A 084);
• research and development - recreation, culture and religion (COFOG-A 085); and
• recreation, culture and religion not elsewhere classified (COFOG-A 089).

A1C.165.

Recreational and sporting services (COFOG-A 081) consists of government expenditure on recreational and sporting services. This category is further classified into:

• recreational and sporting services (COFOG-A 0811)

A1C.166.

Recreational and sporting services (COFOG-A 0811) consists of:

• the provision of sporting and recreational services; administration of sporting and recreational affairs; supervision and regulation of sporting and recreational facilities; the operation or support of facilities for active sporting pursuits or events (playing fields, tennis courts, squash courts, running tracks, golf courses, boxing rings, skating rinks, gymnasiums, etc.);
• the operation or support of facilities for passive sporting pursuits or events (chiefly specially equipped venues for playing cards, board games, etc.); operation or support of facilities for recreational pursuits (parks, rivers, lakes, beaches, camping grounds and associated lodging places furnished on a non-commercial basis, swimming pools (both indoor and outdoor), public baths for washing, etc.); and
• grants, loans or subsidies to support teams or individual competitors or players.

Includes: Facilities for spectator accommodation; national, regional or local team representation in sporting events; equipment, coaching, training and other items needed to field a team or player; dressing sheds; club houses; diving platforms; sports ovals; football and cricket grounds; public toilets and other facilities attached to sports grounds; recreation centres; indoor sporting complexes; basketball courts; skate parks; bmx tracks; facilities and infrastructure for sport and recreation such as toilets and changing facilities; recreational gardens; construction and maintenance of playgrounds, picnic areas, barbecue areas, shelters, public toilets and other facilities attached to recreational areas; caravan parks; construction and maintenance of off-road recreation walkways and cycle paths; construction and maintenance of jetties, piers and wharves for use in recreational activities such as fishing and boating; construction and maintenance of beach facilities such as public toilets, showers, picnic areas, promenade, swimming nets, ocean sea swimming areas, surf club or sailing club facilities; racing and gaming commissions; lotteries commissions; operation or support of sport or recreation events; general planning and policy development related to sport and physical recreation; support for the operation of sport regulatory bodies (peak sporting associations); assistance to sporting and recreation clubs run by religious organisations; recreation programs offered as a diversion from drug and alcohol use; education and awareness campaigns to promote general sport or physical recreation activity; horse or dog racing facilities and services.

Excludes: National parks and wildlife services (classified to protection of biodiversity and landscape (COFOG-A 0541)); beach surveillance (including beach patrols and beach inspection) and life saving (classified to public order and safety not elsewhere classified (COFOG-A 0399)); zoological or botanical gardens, aquariums, arboreta and similar institutions (classified to cultural services not elsewhere classified (COFOG-A 0829)); parks established for environmental management (classified to protection of biodiversity and landscape (COFOG-A 0541)); green areas not for recreation uses, such as maintenance of roadside and median vegetation (classified according to function); footpaths and cycle paths (classified to the appropriate class of COFOG-A 111); sport fishing and hunting (classified to fishing and hunting (COFOG-A 0423)); sporting and recreational facilities associated with educational institutions (classified to the appropriate class of COFOG-A 09); community centres, multipurpose halls and civic centres used for both recreational and cultural purposes (classified to community centres and halls (COFOG-A 0891)).

A1C.167.

Cultural services (COFOG-A 082) consists of government expenditure on cultural services. This category is further classified into:

• film production services (COFOG-A 0821); and
• cultural services not elsewhere classified (COFOG-A 0829).

A1C.168.

Film production services (COFOG-A 0821) consists of:

• the administration of film production affairs; supervision and regulation of film production services; and
• the operation or support of film production services.

Includes: Support of film production.

Excludes: Support of cultural services for distribution beyond national boundaries (classified to external affairs (COFOG-A 0113)).

A1C.169.

Cultural services not elsewhere classified (COFOG-A 0829) consists of:

• the provision of cultural services; administration of cultural affairs; supervision and regulation of cultural facilities;
• the operation or support of facilities for cultural pursuits (libraries, museums, art galleries, theatres, exhibition halls, monuments, historic houses and sites, zoological and botanical gardens; aquariums, arboreta, etc.); production, operation or support of cultural events (concerts, stage productions, art shows, etc.); and
• grants, loans or subsidies to support individual artists, writers, designers, composers and others working in the arts or organisations engaged in promoting cultural activities.

Includes: National, regional or local celebrations provided they are not intended chiefly to attract tourists; administration of arts grants; acquisition and maintenance of public artworks; support for places on the Commonwealth Heritage List and the National Heritage List which are not part of national parks and wildlife services; purchase and maintenance of historic houses or sites; purchase and maintenance of historic or commemorative monuments; science centre operations; lending and reference libraries and book mobiles; provision of books; library archives; support of library research; dance rehearsal studios; entertainment centres; opera houses; playhouses; orchestras; circuses; music festivals; support for community arts networks and programs; performing or visual arts education; commercial video and film hiring; wildlife parks where animals are actively managed; units such as aquaria operation where an entertainment or performance element is included.

Excludes: Cultural events intended for presentation beyond national boundaries (classified to external affairs (COFOG-A 0113)); national, regional or local celebrations intended chiefly to attract tourists (classified to tourism (COFOG-A 0463)); production of cultural material intended for distribution by broadcasting (classified to broadcasting services (COFOG-A 0831)); places on the Commonwealth Heritage List and National Heritage List which are part of national parks and wildlife services (classified to protection of biodiversity and landscape (COFOG-A 0541)); film production services (classified to film production services (COFOG-A 0821)); historical societies which are not managing museums or maintaining collections (classified to recreation, culture and religion not elsewhere classified (COFOG-A 0899)); heritage theme parks which do not have original buildings or collections of artefacts (classified to recreation, culture and religion not elsewhere classified (COFOG-A 0899)); libraries and other reference services serving mainly executive and legislative organs (classified to executive and legislative organs (COFOG-A 0111)); wildlife sanctuaries where animals and protected but not actively managed (classified to protection of biodiversity and landscape (COFOG-A 0541)); broadcasting services and operation (classified to broadcasting services (COFOG-A 0831)); publishing services and operations (classified to publishing services (COFOG-A 0832)); film production services and operation (classified to film production services (COFOG-A 0821)); community festivals such as food, wine or ethnic festivals (classified to recreation, culture and religion not elsewhere classified (COFOG-A 0899)); community centres, multipurpose halls and civic centres used for both recreational and cultural purposes (classified to community centres and halls (COFOG-A 0891)).

A1C.170.

Broadcasting and publishing services (COFOG-A 83) consists of government expenditure on broadcasting and publishing services. This category is further classified into:

• broadcasting services (COFOG-A 0831); and
• publishing services (COFOG-A 0832).

A1C.171.

Broadcasting services (COFOG-A 0831) consists of:

• the administration of broadcasting affairs; supervision and regulation of broadcasting services;
• the operation or support of broadcasting services; and
• grants, loans or subsidies to support the construction or acquisition of facilities for television or radio broadcasting; the production of material for, and its presentation by, broadcasting; the gathering of news or other information for broadcasting.

Includes: Production of cultural material intended for overseas broadcasting; administering the collection of commercial radio and television licence fees; support of film production.

Excludes: Provision of education by radio or television broadcasting (classified to the appropriate class of COFOG-A 09); support of cultural services for distribution beyond national boundaries (classified to external affairs (COFOG-A 0113)).

A1C.172.

Publishing services (COFOG-A 0832) consists of:

• the administration of publishing affairs; supervision and regulation of publishing services;
• the operation or support of publishing services; and
• grants, loans or subsidies to support the construction or acquisition of plant, equipment or materials for newspaper, magazine or book publishing; the gathering of news or other information for publishing; the distribution of published works.

Excludes:  Government printing offices and plants (classified to general services not elsewhere classified (COFOG-A 0139)).

A1C.173.

Religious and other community services (COFOG-A 084) consists of government expenditure on religious and other community services. This category is further classified into:

• religious and other community services (COFOG-A 0841).

A1C.174.

Religious and other community services (COFOG-A 0841) consists of:

• the administration of religious and other community affairs;
• the provision of facilities for religious and other community services, including support for their operation, maintenance and repair; and
• the payment of clergy or other officers of religious institutions; support for the holding of religious services; grants, loans or subsidies to support fraternal, civic, youth and social organisation or labour unions and political parties.

Excludes: Assistance to sporting and recreation clubs run by religious organisations (classified to recreational and sporting services (COFOG-A 0811)).

A1C.175.

Research and development - recreation, culture and religion (COFOG-A 085) consists of government expenditure on research and development relating to recreation, culture and religion. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - recreation, culture and religion (COFOG-A 0851).

A1C.176.

Research and development - recreation, culture and religion (COFOG-A 0851) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to recreation, culture and religion; and
• grants, loans and subsidies to support applied research and experimental development related to recreation, culture and religion undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.177.

Recreation, culture and religion not elsewhere classified (COFOG-A 089) consists of government expenditure on recreation, culture and religion not elsewhere classified. This category is further classified into:

• community centres and halls (COFOG-A 0891); and
• recreation, culture and religion not elsewhere classified (COFOG-A 0899).

A1C.178.

Community centres and halls (COFOG-A 0891) consists of:

• the construction, maintenance, operation or support of community centres, multipurpose halls and civic centres mainly used for recreation and cultural pursuits.

Includes: Multipurpose venues used for both recreational and cultural purposes.

Excludes: Halls or civic centres used mainly for administration (classified to general services not elsewhere classified (COFOG-A 0139)); buildings for live theatre, dance or music (classified to cultural services not elsewhere classified (COFOG-A 0829)); sport and recreation venues (classified to recreational and sporting services (COFOG-A 0811)); venues used mainly for education or welfare (classified according to function); senior citizens centres (classified to old age (COFOG-A 1011)).

A1C.179.

Recreation, culture and religion not elsewhere classified (COFOG-A 0899) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets for the promotion of sport, recreation, culture and religion; preparation and enforcement of legislation and standards for the provision of recreational and cultural services; production and dissemination of general information, technical documentation and statistics on recreation, culture and religion.

Includes: Social community groups for leisure purposes such as women's groups, ethnic groups; community festivals such as food, wine, ethnic festivals; amusement or theme parks; event management services; support for historical societies which are not managing museums or maintaining collections; heritage theme parks which do not have original buildings or collections of artefacts; affairs and services relating to recreation, culture and religion that cannot be classified to recreational and sporting services (COFOG-A 081), cultural services (COFOG-A 082), broadcasting and publishing services (COFOG-A 083), religious and other community services (COFOG-A 084), research and development - recreation, culture and religion (COFOG-A 085) or community centres and halls (COFOG-A 0891).

Excludes: Community activities with a health, social protection or education purpose (classified to the appropriate class of COFOG-A 07, COFOG-A 10 or COFOG-A 09 respectively); administration and operation of tourism services and promotion of tourism (classified to tourism (COFOG-A 0463)).

A1C.180.

Education (COFOG-A 09) consists of government expenditure on education. Government expenditure on education includes expenditure on services provided to individual pupils and students and expenditure on services provided on a collective basis. Expenditures on individual services are allocated to COFOG-A 091 through COFOG-A 095; expenditures on collective services are assigned to COFOG-A 096 and COFOG-A 099. Collective educational services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards; regulation, licensing and supervision of educational establishments; and applied research and experimental development into education affairs and services. However, overhead expenses connected with administration or functioning of a group of schools, colleges, etc. are considered to be individual expenditures and are classified to COFOG-A 091 through COFOG-A 095 as appropriate. This division includes military schools and colleges where the curriculum resembles those of civilian institutions, police colleges offering general education in addition to police training and the provision of education by radio or television broadcasting. Expenditures so incurred are classified to COFOG-A 091 to COFOG-A 094 as appropriate.

A1C.181.

Education (COFOG-A 09) is further classified into:

• pre-primary and primary education (COFOG-A 091);
• secondary education (COFOG-A 092);
• tertiary education (COFOG-A 093);
• education not definable by level (COFOG-A 094);
• subsidiary services to education (COFOG-A 095);
• research and development – education (COFOG-A 096); and
• education not elsewhere classified (COFOG-A 099).

A1C.182.

Pre-primary and primary education (COFOG-A 091) consists of government expenditure on pre-primary and primary education. This category is further classified into:

• government pre-primary education (COFOG-A 0911);
• non-government pre-primary education (COFOG-A 0912);
• government primary education (COFOG-A 0913); and
• non-government primary education (COFOG-A 0914).

A1C.182.

Government pre-primary education (COFOG-A 0911) consists of:

• the provision of government pre-primary education; and
• the administration, inspection, operation or support of schools and other institutions providing government pre-primary education.

Includes: Government preschool programs¹ and special education programs integrated into preschool programs. These programs are included regardless of the government organisation or environment in which they are delivered.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); government services where the main function is not to prepare children for subsequent schooling and are not integrated into a preschool program¹. For example, child care services (classified to family and children (COFOG-A 1031)).

¹A preschool program is defined as a structured, play based learning program, delivered by a degree qualified teacher, aimed primarily at children in the year or two before they commence full time schooling. Preschool programs are referred to by a variety of other terms across jurisdictions (most commonly as Early Childhood Education or Kindergarten programs). Preschool programs may be delivered in a variety of settings such as stand-alone preschools, pre-schools co-located as part of a school, or within a Long Day Care centre.

A1C.184.

Non-government pre-primary education (COFOG-A 0912) consists of:

• the provision of non-government pre-primary education; and
• the administration, inspection, operation or support of schools and other institutions providing non-government pre-primary education.

Includes: Non-government preschool programs¹ and special education programs integrated into preschool programs. These programs are included regardless of the organisation or environment in which they are delivered.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); non-government services where the main function is not to prepare children for subsequent schooling and are not integrated into a preschool program¹. For example, child care services (classified to family and children (COFOG-A 1031)).

¹ A preschool program is defined as a structured, play based learning program, delivered by a degree qualified teacher, aimed primarily at children in the year or two before they commence full time schooling. Preschool programs are referred to by a variety of other terms across jurisdictions (most commonly as Early Childhood Education or Kindergarten programs). Preschool programs may be delivered in a variety of settings such as stand-alone preschools, pre-schools co-located as part of a school, or within a Long Day Care centre.

A1C.185.

Government primary education (COFOG-A 0913) consists of:

• the provision of government primary education, that is, government educational programs that provide a sound knowledge of reading, writing and simple mathematics and an elementary knowledge of other subjects for children from ages 5 to 7 until ages 10 to 12; and
• the administration, inspection, operation or support of schools and other institutions providing government primary education.

Includes: Literacy programs for students too old for primary school; special education programs integrated into mainstream government primary education; military schools where the curriculum resembles that of civilian institutions even though attendance may be limited to military personnel and their families.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.186.

Non-government primary education (COFOG-A 0914) consists of:

• the provision of non-government primary education, that is, non-government educational programs that provide a sound knowledge of reading, writing and simple mathematics and an elementary knowledge of other subjects for children from ages 5 to 7 until ages 10 to 12; and
• the administration, inspection, operation or support of schools and other institutions providing non-government primary education.

Includes: Literacy programs for students too old for primary school; special education programs integrated into mainstream non-government primary education.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.187.

Secondary education (COFOG-A 092) consists of government expenditure on secondary education. This category is further classified into:

• government secondary education (COFOG-A 0921); and
• non-government secondary education (COFOG-A 0922).

A1C.188.

Government secondary education (COFOG-A 0921) consists of:

• the provision of government secondary education, that is, government educational programs that extend primary programs on a more subject oriented pattern for a period of 4 to 6 years (some vocational and technical training may occur, particularly in the final years);
• the administration, inspection, operation or support of schools and other institutions providing government secondary education; and
• scholarships, grants, loans and allowances to support students pursuing government secondary education.

Includes: Out-of-school government secondary education courses for adults and young people other than those offered by colleges of technical and further education; special education programs integrated into mainstream government secondary education; military schools and colleges where the curriculum resembles that of civilian institutions even though attendance may be limited to military personnel and their families.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.189.

Non-government secondary education (COFOG-A 0922) consists of:

• the provision of non-government secondary education, that is, non-government educational programs that extend primary programs on a more subject oriented pattern for a period of 4 to 6 years (some vocational and technical training may occur, particularly in the final years);
• the administration, inspection, operation or support of schools and other institutions providing non-government secondary education; and
• scholarships, grants, loans and allowances to support students pursuing non-government secondary education.

Includes: Out-of-school non-government secondary education courses for adults and young people other than those offered by colleges of technical and further education; special education programs integrated into mainstream non-government secondary education.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.190.

Tertiary education (COFOG-A 093) consists of government expenditure on tertiary education. This category is further classified into:

• university education (COFOG-A 0931); and
• vocational education and training (COFOG-A 0932).

Note: Where an institution offers both types of tertiary education, data should be separated into each category. However, if this is not possible then data should be reported against the category in which the institution undertakes the majority of activity.

A1C.191.

University education (COFOG-A 0931) consists of:

• the provision of university education, that is, educational programs leading to a university degree, postgraduate degree or other higher qualifications (entry generally requires matriculation at a secondary level or equivalent);
• the administration, inspection, operation or support of universities; and
• scholarships, grants, loans and allowances to support students pursuing university education.

Includes: Military tertiary education facilities where the curriculum resembles that of civilian institutions even though attendance may be limited to military personnel and their families.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.192.

Vocational education and training (excluding apprenticeships and traineeships) (COFOG-A 0932) consists of:

• the provision of vocational education and training other than apprenticeships and traineeships. That is, educational programs designed to meet specific requirements of industry and commerce (entry may not require matriculation at a secondary level or equivalent);
• the administration, inspection, operation or support of Technical and Further Education (TAFE) colleges and other institutions providing vocational education and training; and
• scholarships, grants, loans and allowances to support students pursuing vocational education and training.

Includes: Vocational education and training courses offered by TAFE colleges, universities and other private institutions.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951); transportation of other students (COFOG-A 0952)); apprenticeships and traineeships (classified to apprenticeships and traineeships (COFOG-A 0941)).

A1C.193.

Education not definable by level (COFOG-A 094) consists of government expenditure on vocational and other types of education not elsewhere classified. This category is further classified into:

• apprenticeships and traineeships  (COFOG-A 0941); and
• education not definable by level not elsewhere classified (COFOG-A 0949).

A1C.194.

Apprenticeships and traineeships (COFOG-A 0941) consists of:

• the provision of training in the form of apprenticeships and traineeships. That is, programs designed to teach procedural knowledge and to facilitate entry into a specific occupation ; and
• scholarships, grants, loans and allowances to support students pursuing such training in the form of an apprenticeship or traineeship.

Includes: Apprenticeship schemes; traineeship schemes; military institutions offering training for apprenticeships or traineeships, where the curriculum resembles that of civilian institutions even though attendance may be limited to military personnel and their families.

Excludes: Programs provided by TAFE colleges or other providers which are not part of an apprenticeship or traineeship (classified to vocational education and training (excluding apprenticeships and traineeships) (COFOG-A 0932)).

A1C.195.

Education not definable by level not elsewhere classified (COFOG-A 0949) consists of:

• the provision of education not definable by level, that is, educational programs generally for adults which do not require any special prior instruction);
• the administration, inspection, operation or support of institutions providing education not definable by level; and
• scholarships, grants, loans and allowances to support students pursuing education programs not definable by level.

Includes: Adult education programs which are essentially non-vocational and associated with leisure-time activities or cultural development; migrant education programs.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.196.

Subsidiary services to education (COFOG-A 095) consists of government expenditure on subsidiary services to education. This category is further classified into:

• transportation of non-urban school students (COFOG-A 0951);
• transportation of other students (COFOG-A 0952); and
• subsidiary services to education not elsewhere classified (COFOG-A 0959).

A1C.197.

Transportation of non-urban school students (COFOG-A 0951) consists of:

• the provision of transportation to non-urban (rural) school students; and
• the administration, inspection, operation or support of transportation services to non-urban (rural) school students.

Includes: Contract bus services; conveyance allowances to parents; reimbursement of public trading enterprises and private sector bus operators for concessional fares offered to non-urban (rural) school students.

Excludes: Transportation services to students other than non-urban (rural) school students (classified to transportation of other students (COFOG-A 0952)).

A1C.198.

Transportation of other students (COFOG-A 0952) consists of:

• the provision of transportation to students at all levels of education other than non-urban (rural) school students; and
• the administration, inspection, operation or support of transportation services to students at all levels of education other than non-urban (rural) school students.

Includes: Contract bus services; conveyance allowances to parents; reimbursement of public trading enterprises and private sector bus operators for concessional fares offered to students at all levels of education other than non-urban (rural) school students.

Excludes: Transportation services to non-urban (rural) school students (classified to transportation of non-urban school students (COFOG-A 0951)).

A1C.199.

Subsidiary services to education not elsewhere classified (COFOG-A 0959) consists of:

• the provision of subsidiary services to education other than transportation of students; and
• the administration, inspection, operation or support of food, lodging and related subsidiary services chiefly for students regardless of level.

Includes: School breakfast programs.

Excludes: School health monitoring and prevention (immunisation) services (classified to public health services (COFOG-A 0761)); scholarships, grants, loans and allowances in cash to defray the costs of subsidiary services (classified to the appropriate class of COFOG-A 091, COFOG-A 092, COFOG-A 093, COFOG-A 094 or COFOG-A 095); transportation services to non-urban school students (classified to transportation of non-urban school students (COFOG-A 0951)); transportation services to students other than non-urban school students (classified to transportation of other students (COFOG-A 0952)); medical and dental care for students (classified to the appropriate class of COFOG-A 07).

A1C.200.

Research and development - education (COFOG-A 096) consists of government expenditure on research and development relating to education. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - education (COFOG-A 0961).

A1C.201.

Research and development - education (COFOG-A 0961) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to education; and
• grants, loans and subsidies to support applied research and experimental development related to education undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.202.

Education not elsewhere classified (COFOG-A 099) consists of government expenditure on education not elsewhere classified. This category is further classified into:

• special education (COFOG-A 0991); and
• education not elsewhere classified (COFOG-A 0999).

A1C.203.

Special education (COFOG-A 0991) consists of:

• the provision of special educational programs provided by special schools;
• the administration, inspection, operation or support of special schools; and
• scholarships, grants, loans and allowances to support students enrolled in special educational programs.

Includes: Education of children with a disability or learning difficulties; children with social or emotional problems; children in custody or on remand; children in hospital.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); special education programs integrated into mainstream primary education (classified to government primary education (COFOG-A 0913) or non-government primary education (COFOG-A 0914)); special education programs integrated into mainstream secondary education (classified to government secondary education (COFOG-A 0921) or non-government secondary education (COFOG-A 0922)).

A1C.204.

Education not elsewhere classified (COFOG-A 0999) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall educational policies, plans, programs and budgets; preparation and enforcement of legislation and standards for the provision of education, including licensing of educational establishments; production and dissemination of general information, technical documentation and statistics on education.

Includes: Education affairs and services that cannot be classified to pre-primary and primary education (COFOG-A 091), secondary education (COFOG-A 092), tertiary education (COFOG-A 093), education not definable by level (COFOG-A 094), subsidiary services to education (COFOG-A 095) or research and development - education (COFOG-A 096).

Excludes: School health monitoring and prevention (immunisation) services (classified to public health services (COFOG-A 0761)).

A1C.205.

Social protection (COFOG-A 10) consists of government expenditure on social protection. Government expenditure on social protection includes expenditure on services and transfers provided to individual persons and households and expenditure on services provided on a collective basis. Expenditures on individual services and transfers are allocated to COFOG-A 100 through COFOG-A 106; expenditures on collective services are assigned to COFOG-A 107 and COFOG-A 109. Collective social protection services are concerned with matters such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing social protection; and applied research and experimental development into social protection affairs and services.

A1C.206.

Social protection (COFOG-A 10) is further classified into:

• sickness and disability (COFOG-A 100);
• old age (COFOG-A 101);
• survivors (COFOG-A 102);
• family and children (COFOG-A 103);
• unemployment (COFOG-A 104);
• housing (COFOG-A 105);
• social exclusion not elsewhere classified (COFOG-A 106);
• research and development - social protection (COFOG-A 107); and
• social protection not elsewhere classified (COFOG-A 109).

A1C.207.

Sickness and disability (COFOG-A 100) consists of government expenditure on sickness and disability. This category is further classified into:

• sickness (COFOG-A 1001); and
• disability (COFOG-A 1002).

A1C.208.

Sickness (COFOG-A 1001) consists of:

• the provision of social protection in the form of cash benefits or benefits in kind that replace in whole or in part loss of earnings during a temporary inability to work due to sickness or injury;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as flat-rate or earnings-related sick leave payments, miscellaneous payments provided to help persons temporarily unable to work due to sickness or injury; and
• benefits in kind, such as assistance with daily tasks provided to persons temporarily unable to work due to sickness or injury (home help, transport facilities, etc.).

Includes: Miners phthisis compensation; payments to patients for loss of income due to hospitalisation.

Excludes: Special Benefit (classified to social exclusions not elsewhere classified (COFOG-A 1069)); workers compensation payments (classified according to function); payments for health services (classified to the appropriate class of COFOG-A 07).

A1C.209.

Disability (COFOG-A 1002) consists of:

• the provision of social protection in the form of cash benefits or benefits in kind to persons who are fully or partially unable to engage in economic activity or lead a normal life due to a physical or mental impairment that is either permanent or likely to persist beyond a minimum prescribed period;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as disability pensions paid to persons below the standard retirement age who encounter a disability which impairs their ability to work, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to reduced capacity to work, care allowances, allowances paid to disabled people undertaking work adapted to their condition or undergoing vocational training, other periodic or lump-sum payments paid to disabled persons for social protection reasons; and
• benefits in kind, such as lodging and possibly board provided to disabled persons in appropriate establishments, assistance provided to disabled persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after the disabled person, vocational and other training provided to further the occupational and social rehabilitation of disabled persons, miscellaneous services and goods provided to disabled persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

Includes: Respite care; development care; substitute care; domestic and personal assistance such as services provided through the Home and Community Care Program; services delivered by residential institutions such as hostels, villages and group homes and other services provided under the National Disability Insurance Scheme; transport other than public transport; supported employment and rehabilitation such as sheltered employment and training centres for people with a disability; community centres such as day care centres for people with a disability; financial assistance not primarily related to inadequate earning capacity such as concessions specifically for people with a disability (transport and material assistance, etc.); payments made to institutions for children with a disability; pensions and other benefits paid to ex-service personnel to compensate for invalidity and other permanent disablement resulting from service in the defence forces; information sessions on and for people with a disability, meals on wheels.

Excludes: Cash benefits and benefits in kind paid to disabled persons on reaching the standard retirement age (classified to old age (COFOG-A 1011)); repatriation benefits payable only to ex-service personnel (classified to the appropriate class of COFOG-A 07); medical services (classified to the appropriate class of COFOG-A 07); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)); domiciliary nursing services not provided as part of a welfare-type package (classified to community health services not elsewhere classified (COFOG-A 0759)).

A1C.210.

Old age (COFOG-A 101) consists of government expenditure on old age. This category is further classified into:

• old age (COFOG-A 1011).

A1C.211.

Old age (COFOG-A 1011) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind against the risks linked to old age (loss of income, inadequate income, lack of independence in carrying out daily tasks, reduced participation in social and community life, etc.);
• the administration, operation or support of such social protection schemes;
• cash benefits, such as old-age pensions paid to persons on reaching the standard retirement age, anticipated old-age pensions paid to older workers who retire before the standard retirement age, partial retirement pensions paid either before or after the standard retirement age to older workers who continue working but reduce their working hours, care allowances, other periodic or lump-sum payments paid upon retirement or on account of old age; and
• benefits in kind, such as lodging and sometimes board provided to elderly persons either in specialised institutions or staying with families in appropriate establishments, assistance provided to elderly persons to help them with daily tasks (home help, transport facilities, etc.), allowances paid to the person who looks after an elderly person, miscellaneous services and goods provided to elderly persons to enable them to participate in leisure and cultural activities or to travel or to participate in community life.

Includes: Pension schemes for military personnel and for government employees; administration of war veterans’ affairs; respite care; domestic and personal assistance such as services provided through the Home and Community Care Program; services delivered by residential institutions such as aged care hostels, retirement villages and homes; financial assistance not primarily related to inadequate earning capacity such as concessions for aged persons (transport and material assistance, etc.); community centres such as senior citizens centres; provision of aged information sessions; meals on wheels.

Excludes: Early retirement benefits paid to older workers who retire before reaching standard retirement age due to disability (classified to disability (COFOG-A 1002)) or unemployment (classified to unemployment (COFOG-A 1041)); medical services (classified to the appropriate class of COFOG-A 07); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)); domiciliary nursing services not provided as part of a welfare-type package (classified to community health services not elsewhere classified (COFOG-A 0759)); construction or purchase of housing for the general public or for people with special needs (classified to housing development (COFOG-A 0611)).

A1C.212.

Survivors (COFOG-A 102) consists of government expenditure on survivors. This category is further classified into:

• survivors (COFOG-A 1021).

A1C.213.

Survivors (COFOG-A 1021) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are survivors of a deceased person (such as the person's spouse, ex-spouse, children, grandchildren, parents or other relatives);
• the administration, operation or support of such social protection schemes;
• cash benefits, such as survivors' pensions, death grants, other periodic or lump-sum payments to survivors; and
• benefits in kind, such as payments towards funeral expenditure, miscellaneous services and goods provided to survivors to enable them to participate in community life.

Includes: Pensions and other benefits paid to war widows and war orphans; pensions and other benefits paid to widows who have no recent workforce experience; benefits paid where both parents of a child are deceased or are unable to care for the child in certain circumstances.

A1C.214.

Family and children (COFOG-A 103) consists of government expenditure on family and children. This category is further classified into:

• family and children (COFOG-A 1031).

A1C.215.

Family and children (COFOG-A 1031) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to households with dependent children;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as maternity allowances, birth grants, parental leave benefits, family or child allowances, other periodic or lump-sum payments to support households and help them meet the costs of specific needs (for example, those of the lone parent families or families with handicapped children); and
• benefits in kind, such as shelter and board provided to pre-school children during the day or part of the day, financial assistance towards payment of a nurse to look after children during the day, shelter and board provided to children and families on a permanent basis (orphanages, foster families, etc.), goods and services provided at home to children or to those who care for them, miscellaneous services and goods provided to families, young people or children (holiday and leisure centres).

Includes: Long day care centres; family day care; occasional care; play centres, crèches, other child care centres; outside school hours care; subsidies for child care assistance; rebates for child care; substitute care both short term and permanent; information, advice and referral particularly in adoption; development and monitoring of family/household management skills; specialist homelessness services for youth provided under the National Affordable Housing Agreement; protective investigation; protective supervision; statutory guardianship management; protective accommodation; services delivered by residential institutions such as centres, villages, shelters, hostels, youth refuges, juvenile hostels, campus homes and family group homes; administration and operation of temporary or longer term emergency housing, including women's shelters; marriage and child/juvenile counselling; assessment and evaluation of offenders by non-judicial bodies; payments made to households on a per child basis such as Family Tax Benefit.

Excludes: Family planning services (classified to public health services (COFOG-A 0761)); payments made to institutions for children with a disability (classified to disability (COFOG-A 1002)); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); pre-primary education programs delivered in a school-type environment, designed to bridge the gap between home and school atmosphere (classified to government pre-primary education (COFOG-A 0911) or non-government pre-primary education (COFOG-A 0912)); construction or purchase of housing for the general public or for people with special needs (classified to housing development (COFOG-A 0611)).

A1C.216.

Unemployment (COFOG-A 104) consists of government expenditure on unemployment. This category is further classified into:

• unemployment (COFOG-A 1041).

A1C.217.

Unemployment (COFOG-A 1041) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are capable of work, available for work but are unable to find suitable employment;
• the administration, operation or support of such social protection schemes;
• cash benefits, such as full and partial unemployment benefits, early retirement benefits paid to older workers who retire before reaching the standard retirement age due to unemployment or job reduction caused by economic measures, allowances to targeted groups in the labour force who take part in training schemes intended to develop their potential for employment, redundancy compensation, other periodic or lump-sum payments to the unemployed, particularly the long-term unemployed; and
• benefits in kind, such as mobility and resettlement payments, vocational training provided to persons without a job or retraining provided to persons at risk of losing their job, accommodation, food or clothes provided to unemployed persons and their families.

Excludes: General programs or schemes directed towards increasing labour mobility, reducing the rate of unemployment or promoting the employment of disadvantaged or other groups characterised by high unemployment (classified to general labour affairs (COFOG-A 0412)); cash benefits and benefits in kind paid to unemployed persons on reaching the standard retirement age (classified to old age (COFOG-A 1011)); government labour exchanges (classified to general labour affairs (COFOG-A 0412)); unemployment relief grants (classified according to function or to general labour affairs (COFOG-A 0412)); cash benefits and benefits in kind paid to people who are sick and thereby suffer loss of income due to work incapacity (classified to sickness (COFOG-A 1001)); Special Benefit (classified to social exclusions not elsewhere classified (COFOG-A 1069)).

A1C.218.

Housing (COFOG-A 105) consists of government expenditure on housing. This category is further classified into:

• housing (COFOG-A 1051).

A1C.219.

Housing (COFOG-A 1051) consists of:

• the provision of social protection in the form of benefits in kind to help households meet the cost of housing (recipients of these benefits are means tested);
• the administration, operation or support of such social protection schemes; and
• benefits in kind, such as payments made on a temporary or long-term basis to help tenants with rent costs, payments to alleviate the current housing costs of owner-occupiers (that is to help with payment mortgages or interest), provision of low-cost or social housing.

Includes: Rental subsidies and allowances; low cost mortgage financing for home building or purchase; conditional financial assistance for the construction of homes; financing of homes for ex-service personnel.

A1C.220.

Social exclusion not elsewhere classified (COFOG-A 106) consists of government expenditure on social exclusion not elsewhere classified. This category is further classified into:

• social exclusion not elsewhere classified (COFOG-A 1069).

A1C.221.

Social exclusion not elsewhere classified (COFOG-A 1069) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to persons who are socially excluded or at risk of social exclusion (such as persons who are destitute, low-income earners, immigrants, indigenous people, refugees, alcohol and substance abusers, victims of criminal violence, etc.);
• the administration and operation of such social protection schemes;
• cash benefits, such as income support and other cash payments to the destitute and vulnerable persons to help alleviate poverty or assist in difficult situations; and
• benefits in kind, such as short-term and long-term shelter and board provided to destitute and vulnerable persons, rehabilitation of alcohol and substance abusers, services and goods to help vulnerable persons such as counselling, day shelter, help with carrying out daily tasks, food, clothing, fuel, etc.

Includes: Payments such as Special Benefit; assistance for homeless people other than youth such as that provided under the National Affordable Housing Agreement; information, advice and referral services; prisoners' aid; care of refugees; premarital education; Aboriginal and Torres Strait Islander welfare services; general casework services which lead to the determination of eligibility for income assistance or welfare services; benefits in kind provided to persons in times of personal and family emergencies; financial assistance (other than for the aged and the disabled) not primarily related to inadequate earning capacity; community and management support; assistance for individuals or households with inadequate earning capacity such as telephone, rental, postal, transport and rate concessions; drug and alcohol treatment and prevention programs such as petrol sniffing programs and living with alcohol programs.

Excludes: Transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); nursing and convalescent home services (classified to nursing and convalescent home services (COFOG-A 0734)).

A1C.222.

Research and development - social protection (COFOG-A 107) consists of government expenditure on research and development related to social protection. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - social protection (COFOG-A 1071).

A1C.223.

Research and development - social protection (COFOG-A 1071) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to social protection; and
• grants, loans and subsidies to support applied research and experimental development related to social protection undertaken by non-government bodies such as research institutes and universities.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.224.

Social protection not elsewhere classified (COFOG-A 109) consists of government expenditure on social protection not elsewhere classified. This category is further classified into:

• natural disaster relief (COFOG-A 1091); and
• social protection not elsewhere classified (COFOG-A 1099).

A1C.225.

Natural disaster relief (COFOG-A 1091) consists of:

• the provision of social protection in the form of cash benefits and benefits in kind to victims of natural disasters; and
• the administration, planning, operation or support of services relating to natural disaster relief.

Includes: Programs concerned with the immediate relief of victims of drought, fires, floods, cyclones, earthquakes and other natural disasters; programs concerned with the initial restoration of community services and facilities; purchase and storage of food, equipment and other supplies for emergency use in the case of natural disasters; operations of state emergency services that can be allocated to natural disaster relief.

Excludes: Maintenance of state emergency services, such as through local government contributions (classified to civil protection services (COFOG-A 0321)); state emergency service operations that cannot be allocated to natural disaster relief (classified to civil protection services (COFOG-A 0321)); relief of victims of man-made disasters (classified to social protection not elsewhere classified (COFOG-A 1099)); reconstruction activities following man-made disasters (classified to according to function); long term reconstruction and relief activities following natural disasters (classified according to function).

A1C.226.

Social protection not elsewhere classified (COFOG-A 1099) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall social protection policies, plans, programs and budgets; preparation and enforcement of legislation and standards for the provision of social protection; production and dissemination of general information, technical documentation and statistics on social protection.

Includes: Provision of social protection in the form of cash benefits and benefits in kind to victims of man-made disasters; purchase and storage of food equipment and other supplies for emergency use in the case of man-made disasters; financial compensation to individuals or their families, who as victims of criminal activities suffered injury, illness or death; social protection affairs and services that cannot be classified to sickness and disability (COFOG-A 100), old age (COFOG-A 101), survivors (COFOG-A 102), family and children (COFOG-A 103), unemployment (COFOG-A 104), housing (COFOG-A 105), social exclusion not elsewhere classified (COFOG-A 106), research and development - social protection (COFOG-A 107) or natural disaster relief (COFOG-A 1091).; payments by one government unit to another government unit to allow for support to be provided in case of an event or circumstance that may occur in the future and the nature of which is unknown at the time.

Excludes: Relief of victims of natural disasters (classified to natural disaster relief (COFOG-A 1091)).

A1C.227.

Transport (COFOG-A 11) consists of government expenditure on transport. Urban areas in each state / territory include the capital city and the commuter population areas for the capital city. Non-urban areas in each state / territory are residual to the urban areas. This category is further classified into:

• road transport (COFOG-A 111);
• bus transport (COFOG-A 112);
• water transport (COFOG-A 113);
• railway transport (COFOG-A 114);
• air transport (COFOG-A 115);
• multi-mode urban transport (COFOG-A 116);
• pipeline and other transport (COFOG-A 117);
• research and development - transport (COFOG-A 118); and
• transport not elsewhere classified (COFOG-A 119).

A1C.228.

Road transport (COFOG-A 111) consists of government expenditure on road transport. The breakdown of road transport is based upon the National Transport Commission (NTC) expenditure reporting categories as outlined in the NTC information paper Estimating Road Construction and Maintenance Expenditure released in September 2003. This category is further classified into:

• road maintenance (COFOG-A 1111);
• road rehabilitation (COFOG-A 1112);
• road construction (COFOG-A 1113); and
• road transport not elsewhere classified (COFOG-A 1119).

A1C.229

Please note that road maintenance (COFOG-A 1111) is based on NTC categories A, B and C; road rehabilitation (COFOG-A 1112) is based on NTC category D; road construction (COFOG-A 1113) is based on NTC category F and road transport not elsewhere classified (COFOG-A 1119) is based on NTC categories E and G.

A1C.230.

Road maintenance (COFOG-A 1111) consists of:

• the administration of affairs and services concerning the operation and maintenance of road transport systems and facilities (roads, bridges, tunnels, parking facilities, etc.);
• the supervision and regulation of road maintenance;
• the operation of non-enterprise-type road transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on road transport system operations; and
• grants, loans or subsidies to support the operation and maintenance of road transport systems and facilities.

Includes: Highways; urban and rural roads; streets; bicycle paths; footpaths; lighting affairs and services associated with the operation of highways; maintenance, repairs and operating charges for traffic signals; cleaning, maintenance and repairs to drains; servicing of roadside rest areas; maintenance of vegetation on roadsides, rest areas, median strips and other green roadside areas including grass mowing; snow clearing; maintenance and cleaning of roadside furniture including signs; repainting pavement markings; traffic monitoring and recording; pavement condition monitoring and recording; surveillance and provision of emergency services on major roads and bridges; routine road pavement and shoulder maintenance including pot hole repairs, crack sealing, edge repairs, shoulder grading and resheeting of unsealed roads and shoulders; periodic surface maintenance of sealed roads and shoulders including maintenance reseals/enrichments, thin asphalt overlays (less than 25 millimetres) and asphalt retreatment and regulation; provision of materials and preparation for road pavement and shoulder maintenance work; maintenance and rehabilitation of bridges and culverts including bridge painting and bridge repairs such as replacement of bridge railings and decking.

Excludes: Road traffic control (classified to police services (COFOG-A 0311)); grants, loans and subsidies to road vehicle manufacturers (classified to manufacturing (COFOG-A 0442)); street cleaning, pavement sweeping and litter collection (classified to waste management not elsewhere classified (COFOG-A 0519)); construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways with noise reducing surfaces (classified to pollution abatement (COFOG-A 0531)); street lighting (classified to street lighting (COFOG-A 0641)); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); regulation and monitoring of pollution arising from motor vehicle operation (classified to pollution abatement (COFOG-A 0531)); multi-mode urban transport systems where separate road transport data are not available (classified to multi-mode urban transport (COFOG-A 1161)); reinstating failed road pavements to existing standards (classified to road rehabilitation (COFOG-A 1112)); maintenance of off-road recreation walkways and cycle paths (classified to recreational and sporting services (COFOG-A 0811)).

A1C.231.

Road rehabilitation (COFOG-A 1112) consists of:

• the administration of affairs and services concerning the rehabilitation of failed road pavements to existing standards to improve the ride quality and/or correct pavement shape without improving the design standard;
• the supervision and regulation of road rehabilitation; and
• grants, loans or subsidies to support the rehabilitation of failed road pavements to existing standards.

Includes: Major road pavement patching in excess of 500 square metres; resheeting of sealed roads; reconstruction of failed pavements; asphalt overlays over 25 millimetres.

Excludes: Operation and administration of improvements in the design standard of existing roads (classified to road construction (COFOG-A 1113)); minor maintenance such as patching and thin asphalt overlays (classified to road maintenance (COFOG-A 1111)); rehabilitation of off-road recreation walkways and cycle paths (classified to recreational and sporting services (COFOG-A 0811)).

A1C.232.

Road construction (COFOG-A 1113) consists of:

• the administration of affairs and services concerning construction of new road transport systems and facilities (roads, bridges, tunnels, parking facilities, etc.) and the improvement of the design standard of existing roads;
• the supervision and regulation of road construction and improvement;
• the construction of non-enterprise-type road transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on road construction or improvement activities; and
• grants, loans or subsidies to support the construction of road transport systems and facilities.

Includes: Highways; urban and rural roads; streets; bicycle paths; footpaths; lighting affairs and services associated with the construction of highways; pavement widening; road realignments; new auxiliary lanes; road duplications; sealing of unsealed roads; new routes; construction of new and replacement bridges and culverts; bridge duplications and widening; land acquisition costs associated with future road improvement projects; maintenance costs of acquired land for future road improvement projects; earthworks costs associated with road improvements including plant costs (plant hire, plant depreciation, maintenance and repairs to plant, etc.) and administrative and supervision costs associated with earthworks; project planning and design including public consultation; surveying; project site establishment including site clearance and establishment of project site offices and depots; provision of drainage facilities; installation of traffic signals; provision of road furniture; provision of rest areas; provision of pedestrian facilities; landscaping associated with road construction or improvement projects.

Excludes: Construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of urban highways with noise reducing surfaces (classified to pollution abatement (COFOG-A 0531)); street lighting (classified to street lighting (COFOG-A 0641)); maintenance of off-road recreation walkways and cycle paths (classified to recreational and sporting services (COFOG-A 0811)).

A1C.233.

Road transport not elsewhere classified (COFOG-A 1119) consists of:

• the administration of affairs and services relating to minor safety and traffic improvements; and
• the supervision and regulation of road users (vehicle and driver licensing, vehicle safety inspection, size and load specifications for passenger and freight road transport, regulation of hours of work of coach and lorry drivers, etc.), of road transport system operations (granting of franchises, approval of freight tariffs and passenger fares and of hours and frequency of service, etc.) and of minor safety and traffic improvements.

Includes: Minor safety/traffic improvements such as installation or relocation of road furniture, provision of new painted road markings, installation of new traffic signals including provision of new traffic signal linking systems, installation of new pedestrian crossings, installation of new raised pavement markers; installation of rail crossing boom barriers; enforcement of heavy vehicle regulations such as on-road vehicle inspections, construction and maintenance of weigh bridges, heaving vehicle monitoring and surveillance; provision of road transport corporate services; administration and operation of on and off street parking; car parking attendants and inspectors and the collection of fees and fines associated with parking; road transport affairs and services that cannot be classified to road maintenance (COFOG-A 1111), road rehabilitation (COFOG-A 1112) or road construction (COFOG-A 1113).

Excludes: Safety or traffic improvements made as part of a wider road improvement projects (classified to road construction (COFOG-A 1113)); road traffic control (classified to police services (COFOG-A 0311)); grants, loans and subsidies to road vehicle manufacturers (classified to manufacturing (COFOG-A 0442)); accident/safety research (classified to research and development - transport (COFOG-A 1181)); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); street lighting (classified to street lighting (COFOG-A 0641)); transport of waste products (classified to the appropriate class of COFOG-A 05); dedicated car parking facilities provided to the chief executive, the legislature and their aides (classified to executive and legislative organs (COFOG-A 0111)).

A1C.234.

Bus transport (COFOG-A 112) consists of government expenditure on bus transport. This category is further classified into:

• urban bus transport (COFOG-A 1121); and
• non-urban bus transport (COFOG-A 1122).

A1C.235.

Urban bus transport (COFOG-A 1121) consists of:

• the administration of affairs and services concerning operation, use, construction or maintenance of urban bus transport systems and facilities;
• the supervision and regulation of urban bus transport users (passenger safety, freight security, regulation of hours of work of bus drivers, etc.), of urban bus transport system operations (granting of franchises, approval of passenger fares and of hours and frequency of service, etc.) and of urban bus transport facility construction and maintenance;
• the construction or operation of non-enterprise-type urban bus transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on urban bus transport system operations and urban bus transport facility construction; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of urban bus transport systems and facilities.

Includes: Cleaning and maintenance of urban bus shelters and terminals; cleaning of urban bus transport; planning and designing urban bus transport systems and facilities; urban bus transport connected with tourism.

Excludes: Bus transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.236.

Non-urban bus transport (COFOG-A 1122) consists of:

• the administration of affairs and services concerning operation, use, construction or maintenance of non-urban bus transport systems and facilities;
• the supervision and regulation of non-urban bus transport users (passenger safety, security of freight, etc.), of non-urban bus transport system operations (granting of franchises, approval of passenger fares and of hours and frequency of service, etc.) and of non-urban bus transport facility construction and maintenance;
• the construction or operation of non-enterprise-type non-urban bus transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on non-urban bus transport system operations and non-urban bus transport facility construction; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of non-urban bus transport systems and facilities.

Includes: Cleaning and maintenance of non-urban bus shelters and terminals; cleaning of non-urban bus transport; planning and designing non-urban bus transport systems and facilities; non-urban bus transport connected with tourism.

Excludes: Bus transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).

A1C.237.

Water transport (COFOG-A 113) consists of government expenditure on water transport. This category is further classified into:

• urban water transport passenger services(COFOG-A 1131);
• urban water transport freight services (COFOG-A 1132); and
• non-urban water transport services (COFOG-A 1133).

A1C.238.

Urban water transport passenger services (COFOG-A 1131) consists of:

• the administration of affairs and services concerning operation, use, construction and maintenance of urban passenger water transport systems and facilities (harbours, docks, navigation aids and equipment, canals, bridges, tunnels, channels, breakwaters, piers, wharves, terminals, etc.);
• the supervision and regulation of urban passenger water transport users (registration, licensing and inspection of vessels and crews, regulations concerning passenger safety, freight security, etc.), of urban passenger water transport system operations (granting of franchises, approval of passenger fares and of hours and frequency of service, etc.) and of urban passenger water transport facility construction and maintenance;
• the construction or operation of non-enterprise-type urban passenger water transport systems and facilities (such as ferries);
• the production and dissemination of general information, technical documentation and statistics on urban passenger water transport system operations and on urban passenger water transport facility construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of urban passenger water transport systems and facilities.

Includes: Radio and satellite navigation aids; emergency rescue and towing services; dockyards; operation of pilots and tugs.

Excludes: Grants, loans and subsidies to shipbuilders (classified to manufacturing (COFOG-A 0442)); control of water traffic involving direct action by police (classified to police services (COFOG-A 0311)); customs authorities (classified to financial and fiscal affairs (COFOG-A 0112)); integrated urban transit systems where separate water transport data is not available (classified to multi-mode urban transport (COFOG-A 1161)); construction and maintenance of jetties, piers and wharves for use in recreational activities such as fishing and boating (classified to recreational and sporting services (COFOG-A 0811)).

A1C.239.

Urban water transport freight services (COFOG-A 1132) consists of:

• the administration of affairs and services concerning operation, use, construction and maintenance of urban freight water transport systems and facilities (harbours, docks, navigation aids and equipment, canals, bridges, tunnels, channels, breakwaters, piers, wharves, terminals, etc.);
• the supervision and regulation of urban freight water transport users (registration, licensing and inspection of vessels and crews, regulations concerning freight security, etc.), of urban freight water transport system operations (granting of franchises, approval of freight tariffs and of hours and frequency of service, etc.) and of urban freight water transport facility construction and maintenance;
• the construction or operation of non-enterprise-type urban freight water transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on urban freight water transport system operations and on urban freight water transport facility construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of urban freight water transport systems and facilities.

Includes: Outlays on radio and satellite navigation aids; emergency rescue and towing services; dockyards; operation of pilots and tugs.

Excludes: Grants, loans and subsidies to shipbuilders (classified to manufacturing (COFOG-A 0442)); control of water traffic involving direct action by police (classified to police services (COFOG-A 0311)); customs authorities (classified to financial and fiscal affairs (COFOG-A 0112)); integrated urban transit systems where separate water transport data is not available (classified to multi-mode urban transport (COFOG-A 1161)); construction and maintenance of jetties, piers and wharves for use in recreational activities such as fishing and boating (classified to recreational and sporting services (COFOG-A 0811)).

A1C.240.

Non-urban water transport services (COFOG-A 1133) consists of:

• administration of affairs and services concerning operation, use, construction and maintenance of non-urban water transport systems and facilities (harbours, docks, navigation aids and equipment, canals, bridges, tunnels, channels, breakwaters, piers, wharves, terminals, etc.);
• the supervision and regulation of non-urban water transport users (registration, licensing and inspection of vessels and crews, regulations concerning passenger safety and freight security, etc.), of non-urban water transport system operations (granting of franchises, approval of freight tariffs and passenger fares and of hours and frequency of service, etc.) and of non-urban water transport facility construction and maintenance;
• the construction or operation of non-enterprise-type non-urban water transport systems and facilities (such as ferries);
• the production and dissemination of general information, technical documentation and statistics on non-urban water transport system operations and on non-urban water transport facility construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of non-urban water transport systems and facilities.

Includes: Radio and satellite navigation aids; emergency rescue and towing services; dockyards; operation of pilots and tugs.

Excludes: Grants, loans and subsidies to shipbuilders (classified to manufacturing (COFOG-A 0442)); control of water traffic involving direct action by police (classified to police services (COFOG-A 0311)); customs authorities (classified to financial and fiscal affairs (COFOG-A 0112)); construction and maintenance of jetties, piers and wharves for use in recreational activities such as fishing and boating (classified to recreational and sporting services (COFOG-A 0811)).

A1C.241.

Railway transport (COFOG-A 114) consists of government expenditure on railway transport. This category is further classified into:

• urban railway transport services (COFOG-A 1141);
• non-urban railway transport freight services (COFOG-A 1142); and
• non-urban railway transport passenger services (COFOG-A 1143).

A1C.242.

Urban railway transport services (COFOG-A 1141) consists of:

• the administration of affairs and services concerning operation, use, construction or maintenance of urban railway transport systems and facilities (railway roadbeds, terminals, tunnels, bridges, embankments, cuttings, etc.);
• the supervision and regulation of urban railway users (rolling stock condition, roadbed stability, passenger safety, freight security, etc.), of urban railway transport system operations (granting of franchises, approval of freight tariffs and passenger fares and of hours and frequency of service, etc.) and of urban railway construction and maintenance;
• the construction or operation of non-enterprise-type urban railway transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on urban railway transport system operations and on urban railway construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of urban railway transport systems and facilities.

Includes: Long-line and interurban railway transport systems; urban rapid transit railway transport systems and street railway transport systems; acquisition and maintenance of rolling stock; planning and designing urban railway transport systems and facilities.

Excludes: Grants, loans and subsidies to rolling stock manufacturers (classified to manufacturing (COFOG-A 0442)); construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of railways with noise reducing surfaces (classified to pollution abatement (COFOG-A 0531)); integrated urban transit systems where separate urban railway transport data is not available (classified to multi-mode urban transport (COFOG-A 1161)).

A1C.243.

Non-urban railway transport freight services (COFOG-A 1142) consists of:

• the administration of affairs and services concerning operation, use, construction or maintenance of non-urban freight railway transport systems and facilities (railway roadbeds, terminals, tunnels, bridges, embankments, cuttings, etc.);
• the supervision and regulation of non-urban freight railway users (rolling stock condition, roadbed stability, freight security, etc.), of non-urban freight railway transport system operations (granting of franchises, approval of freight tariffs and of hours and frequency of service, etc.) and of non-urban freight railway construction and maintenance;
• the construction or operation of non-enterprise-type non-urban freight railway transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on non-urban freight railway transport system operations and non-urban freight railway construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of non-urban freight railway transport systems and facilities.

Includes: Long-line railway transport systems; acquisition and maintenance of rolling stock; planning and designing non-urban freight railway transport systems and facilities.

Excludes: Grants, loans and subsidies to rolling stock manufacturers (classified to manufacturing (COFOG-A 0442)); construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of railways with noise reducing surfaces (classified to pollution abatement (COFOG-A 0531)).

A1C.244.

Non-urban railway transport passenger services (COFOG-A 1143) consists of:

• the administration of affairs and services concerning operation, use, construction or maintenance of non-urban passenger railway transport systems and facilities (railway roadbeds, terminals, tunnels, bridges, embankments, cuttings, etc.);
• the supervision and regulation of non-urban passenger railway users (rolling stock condition, roadbed stability, passenger safety, etc.), of non-urban passenger railway transport system operations (granting of franchises, approval of passenger fares and of hours and frequency of service, etc.) and of non-urban passenger railway construction and maintenance;
• the construction or operation of non-enterprise-type non-urban passenger railway transport systems and facilities;
• the production and dissemination of general information, technical documentation and statistics on non-urban passenger railway transport system operations and non-urban passenger railway construction activities; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of non-urban passenger railway transport systems and facilities.

Includes: Long-line railway transport systems; street railway transport systems; acquisition and maintenance of rolling stock; planning and designing non-urban passenger railway transport systems and facilities.

Excludes: Grants, loans and subsidies to rolling stock manufacturers (classified to manufacturing (COFOG-A 0442)); construction of noise embankments, hedges and other anti-noise facilities including the resurfacing of sections of railways with noise reducing surfaces (classified to pollution abatement (COFOG-A 0531)).

A1C.245.

Air transport (COFOG-A 115) consists government expenditure on air transport. This category is further classified into:

• air transport (COFOG-A 1151).

A1C.246.

Air transport (COFOG-A 1151) consists of:

• the administration of affairs and services concerning operation, use, construction and maintenance of air transport systems and facilities (airports, runways, terminals, hangars, navigation aids and equipment, air control amenities, etc.);
• the supervision and regulation of air transport users (registration, licensing and inspection of aircraft, pilots, crews, ground crews, regulations concerning passenger safety, investigation of air transport accidents, etc.), of air transport system operations (allocation of routes, approval of freight tariffs and passenger fares and of frequency and levels of service, etc.) and of air transport facility construction and maintenance;
• the construction or operation of non-enterprise-type public air transport services and facilities;
• the production and dissemination of general information, technical documentation and statistics on air transport system operations and on air transport facility construction; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of air transport systems and facilities.

Includes: Radio and satellite navigation aids; emergency rescue services; scheduled and non-scheduled freight and passenger services; regulation and control of flying by private individuals; planning and designing air transport systems and facilities; aerodromes.

Excludes: Grants, loans and subsidies to aircraft manufacturers (classified to manufacturing (COFOG-A 0442)); establishment and regulation of pollution standards (classified to the appropriate class of COFOG-A 053).

A1C.247.

Multi-modal urban transport (COFOG-A 116) consists of government expenditure on multi-modal urban transport. This category is further classified into:

• multi-mode urban transport (COFOG-A 1161).

A1C.248.

Multi-mode urban transport (COFOG-A 1161) consists of:

• the administration of affairs and services concerning operation, use, construction and maintenance of multi-mode urban transport systems and facilities, that is public transport systems and facilities where road, rail and ferry transport outlays cannot be separated;
• the supervision and regulation of multi-mode urban transport users (registration, licensing and inspection of equipment; regulations concerning passenger safety, etc.), of multi-mode urban transport system operations (approval of passenger fares and of frequency and levels of service, etc.) and of multi-mode urban transport facility construction and maintenance;
• the construction or operation of non-enterprise-type multi-mode urban transport services and facilities;
• the production and dissemination of general information, technical documentation and statistics on multi-mode urban transport system operations and on multi-mode urban transport facility construction; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of multi-mode urban transport systems and facilities.

Excludes: Outlays that can be allocated to a specific transport mode (classified to the appropriate class of COFOG-A 11).

A1C.249.

Pipeline and other transport (COFOG-A 117) consists of government expenditure on pipeline and other transport. This category is further classified into:

• pipeline and other transport (COFOG-A 1171).

A1C.250.

Pipeline and other transport (COFOG-A 1171) consists of:

• the administration of affairs and services concerning operation, use, construction and maintenance of pipeline (used for the transportation of petroleum, natural gas, etc.) and other transport systems (funiculars, cable cars, chair lifts, etc.);
• the supervision and regulation of users of pipeline and other transport systems (registration, licensing, inspection of equipment, operator skills and training, safety standards, etc.), of pipeline and other transport systems operations (granting of franchises, setting tariffs, frequency and levels of service, etc.) and of pipeline and other transport systems construction and maintenance;
• the construction or operation of non-enterprise-type pipeline and other transport systems;
• the production and dissemination of general information, technical documentation and statistics on the operation and construction of pipeline and other transport systems; and
• grants, loans or subsidies to support the operation, construction, maintenance or upgrading of pipeline and other transport systems.

Includes: Planning and designing pipeline transport systems and associated structures such as pumping stations; planning and designing other transport systems.

A1C.251.

Research and development - transport (COFOG-A 118) consists of government expenditure on research and development relating to transport. Definitions of basic research, applied research and experimental development are given under COFOG-A 014 and COFOG-A 015. This category is further classified into:

• research and development - transport (COFOG-A 1181).

A1C.252.

Research and development - transport (COFOG-A 1181) consists of:

• the administration and operation of government agencies engaged in applied research and experimental development related to transport; and
• grants, loans or subsidies to support applied research and experimental development related to transport undertaken by non-government bodies such as research institutes and universities.

Includes: Research into road design, road construction methods or materials relating to specific projects; research into specific road maintenance related projects; research into the design and efficiency of parking facilities; transport accident/safety research; research into the design and construction of water transport facilities; research into the design and construction of railway transport facilities; research into the design and construction of air transport facilities; research into the design and construction of bus transport facilities; research into pipeline transport affairs and services; research into multi-mode urban transport affairs and services.

Excludes: Basic research (classified to basic research (COFOG-A 0141)).

A1C.253.

Transport not elsewhere classified (COFOG-A 119) consists of government expenditure on transport not elsewhere classified. This category is further classified into:

• transport not elsewhere classified (COFOG-A 1199).

A1C.254.

Transport not elsewhere classified (COFOG-A 1199) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets relating to transport; preparation and enforcement of legislation and standards for the provision of transport; production and dissemination of general information, technical documentation and statistics on transport.

Includes: Transport affairs and services that cannot be classified to road transport (COFOG-A 111), bus transport (COFOG-A 112), water transport (COFOG-A 113), railway transport (COFOG-A 114), air transport (COFOG-A 115), multi-mode urban transport (COFOG-A 116), pipeline and other transport (COFOG-A 117) or research and development - transport (COFOG-A 118).

Excludes: Transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)).