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)).