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Education (COFOG-A 09)

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

Pre-primary and primary education (COFOG-A 091)

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).

Government pre-primary education (COFOG-A 0911)

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.

Non-government pre-primary education (COFOG-A 0912)

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.

Government primary education (COFOG-A 0913)

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)).

Non-government primary education (COFOG-A 0914)

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)).

Secondary education (COFOG-A 092)

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).

Government secondary education (COFOG-A 0921)

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)).

Non-government secondary education (COFOG-A 0922)

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)).

Tertiary education (COFOG-A 093)

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.

University education (COFOG-A 0931)

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)).

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

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)).

Education not definable by level (COFOG-A 094)

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).

Apprenticeships and traineeships (COFOG-A 0941)

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)).

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

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)).

Subsidiary services to education (COFOG-A 095)

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).

Transportation of non-urbn school students (COFOG-A 0951)

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)).

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)).

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

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).

Research and development - education (COFOG-A 096)

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).

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)).

Education not elsewhere classified (COFOG-A 099)

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).

Special education (COFOG-A 0991)

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)).

Education not elsewhere classified (COFOG-A 0999)

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)).