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Health (COFOG-A 07)

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
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).

Medical products, appliances and equipment (COFOG-A 071)

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).

Pharmaceutical products (COFOG-A 0711)

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.

Other medical products (COFOG-A 0712)

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.

Therapeutic appliances and equipment (COFOG-A 0713)

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)).

Outpatient services (COFOG-A 072)

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).

General medical services (COFOG-A 0721)

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)).

Specialised medical services (COFOG-A 0722)

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)).

Dental services (COFOG-A 0723)

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)).

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)).

Hospital services (COFOG-A 073)

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).

General hospital services (COFOG-A 0731)

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)).

Specialised hospital services (COFOG-A 0732)

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)).

Medical and maternity centre services (COFOG-A 0733)

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.

Nursing and convalescent home services (COFOG-A 0734)

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)).

Mental health institutions (COFOG-A 074)

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).

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)).

Community health services (COFOG-A 075)

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).

Community mental health services (COFOG-A 0751)

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)).

Patient transport (COFOG-A 0752)

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.

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

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)).

Public health services (COFOG-A 076)

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).

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)).

Research and development - health (COFOG-A 077)

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).

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)).

Health not elsewhere classified (COFOG-A 079)

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).

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).