Latest release

The classification of the functions of government - Australia

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release
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.

Table A1C.1 - Broad classification of the COFOG-A

Descriptor

COFOG-A

General public services

01

Defence

02

Public order and safety

03

Economic affairs

04

Environmental protection

05

Housing and community amenities

06

Health

07

Recreation, culture and religion

08

Education

09

Social protection

10

Transport

11

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.

Table A1C.2 - The detailed classification of the COFOG-A

Descriptor

COFOG-A

GENERAL PUBLIC SERVICES

01

Executive and legislative organs, financial and fiscal affairs,
external affairs

011

Executive and legislative organs

0111

Financial and fiscal affairs

0112

External affairs

0113

Foreign economic aid

012

Economic aid to developing countries and countries in transition

0121

Economic aid routed through international organisations

0122

General services

013

General personnel services

0131

Overall planning and statistical services

0132

General services not elsewhere classified

0139

Basic research

014

Basic research

0141

Research and development - general public services

015

Research and development - general public services

0151

Public debt transactions

016

Public debt transactions

0161

Transfers of a general character between different levels of government

017

Transfers of a general character between different levels of government

0171

General public services not elsewhere classified

019

General public services not elsewhere classified

0199

DEFENCE

02

Military and civil defence

021

Military defence

0211

Civil defence

0212

Foreign military aid

022

Foreign military aid

0221

Research and development - defence

023

Research and development - defence

0231

Defence not elsewhere classified

029

Defence not elsewhere classified

0299

PUBLIC ORDER AND SAFETY

03

Police services

031

Police services

0311

Civil and fire protection services

032

Civil protection services

0321

Fire protection services

0322

Law courts and associated activities

033

Law courts and associated activities

0331

Prisons

034

Prisons

0341

Research and development - public order and safety

035

Research and development - public order and safety

0351

Public order and safety not elsewhere classified

039

Control of domestic animals and livestock

0391

Public order and safety not elsewhere classified

0399

ECONOMIC AFFAIRS

04

General economic, commercial and labour affairs

041

General economic and commercial affairs

0411

General labour affairs

0412

Agriculture, forestry, fishing and hunting

042

Agriculture

0421

Forestry

0422

Fishing and hunting

0423

Fuel and energy

043

Coal and other solid mineral fuels

0431

Petroleum and natural gas

0432

Nuclear fuel

0433

Other fuels

0434

Electricity

0435

Non-electric energy

0436

Fuel and energy not elsewhere classified

0439

Mining, manufacturing and construction

044

Mining of mineral resources other than mineral fuels

0441

Manufacturing

0442

Construction

0443

Communication

045

Communication

0451

Other industries

046

Distributive trades, storage and warehousing

0461

Hotels and restaurants

0462

Tourism

0463

Multipurpose development projects

0464

Research and development - economic affairs

047

Research and development - general economic, commercial and labour affairs

0471

Research and development - agriculture, forestry, fishing and hunting

0472

Research and development - fuel and energy

0473

Research and development - mining, manufacturing and construction

0474

Research and development - communication

0475

Research and development - other industries

0476

Economic affairs not elsewhere classified

049

Economic affairs not elsewhere classified

0499

ENVIRONMENTAL PROTECTION

05

Waste management

051

Waste recycling

0511

Waste management not elsewhere classified

0519

Waste water management

052

Reused or recycled waste water management

0521

Waste water management not elsewhere classified

0529

Pollution abatement

053

Pollution abatement

0531

Protection of biodiversity and landscape

054

Protection of biodiversity and landscape

0541

Research and development - environmental protection

055

Research and development - environmental protection

0551

Environmental protection not elsewhere classified

059

Environmental protection not elsewhere classified

0599

HOUSING AND COMMUNITY AMENITIES

06

Housing development

061

Housing development

0611

Community development

062

Indigenous community development

0621

Community development not elsewhere classified

0629

Water supply

063

Water supply

0631

Street lighting

064

Street lighting

0641

Research and development - housing and community amenities

065

Research and development - housing and community amenities

0651

Housing and community amenities not elsewhere classified

069

Housing not elsewhere classified

0698

Community amenities not elsewhere classified

0699

HEALTH

07

Medical products, appliances and equipment

071

Pharmaceutical products

0711

Other medical products

0712

Therapeutic appliances and equipment

0713

Outpatient services

072

General medical services

0721

Specialised medical services

0722

Dental services

0723

Paramedical services

0724

Hospital services

073

General hospital services

0731

Specialised hospital services

0732

Medical and maternity centre services

0733

Nursing and convalescent home services

0734

Mental health institutions

074

Mental health institutions

0741

Community health services

075

Community mental health services

0751

Patient transport

0752

Community health services not elsewhere classified

0759

Public health services

076

Public health services

0761

Research and development - health

077

Research and development - health

0771

Health not elsewhere classified

079

Health not elsewhere classified

0799

RECREATION, CULTURE AND RELIGION

08

Recreational and sporting services

081

Recreational and sporting services

0811

Cultural services

082

Film production services

0821

Cultural services not elsewhere classified

0829

Broadcasting and publishing services

083

Broadcasting services

0831

Publishing services

0832

Religious and other community services

084

Religious and other community services

0841

Research and development - recreation, culture and religion

085

Research and development - recreation, culture and religion

0851

Recreation, culture and religion not elsewhere classified

089

Community centres and halls

0891

Recreation, culture and religion not elsewhere classified

0899

EDUCATION

09

Pre-primary and primary education

091

Government pre-primary education

0911

Non-government pre-primary education

0912

Government primary education

0913

Non-government primary education

0914

Secondary education

092

Government secondary education

0921

Non-government secondary education

0922

Tertiary education

093

University education

0931

Vocational education and training (excluding apprenticeships and traineeships)

0932

Education not definable by level

094

Apprenticeships and traineeships

0941

Education not definable by level not elsewhere classified

0949

Subsidiary services to education

095

Transportation of non-urban school students

0951

Transportation of other students

0952

Subsidiary services to education not elsewhere classified

0959

Research and development - education

096

Research and development - education

0961

Education not elsewhere classified

099

Special education

0991

Education not elsewhere classified

0999

SOCIAL PROTECTION

10

Sickness and disability

100

Sickness

1001

Disability

1002

Old age

101

Old age

1011

Survivors

102

Survivors

1021

Family and children

103

Family and children

1031

Unemployment

104

Unemployment

1041

Housing

105

Housing

1051

Social exclusion not elsewhere classified

106

Social exclusion not elsewhere classified

1069

Research and development - social protection

107

Research and development - social protection

1071

Social protection not elsewhere classified

109

Natural disaster relief

1091

Social protection not elsewhere classified

1099

TRANSPORT

11

Road transport

111

Road maintenance

1111

Road rehabilitation

1112

Road construction

1113

Road transport not elsewhere classified

1119

Bus transport

112

Urban bus transport

1121

Non-urban bus transport

1122

Water transport

113

Urban water transport passenger services

1131

Urban water transport freight services

1132

Non-urban water transport services

1133

Railway transport

114

Urban railway transport services

1141

Non-urban railway transport freight services

1142

Non-urban railway transport passenger services

1143

Air transport

115

Air transport

1151

Multi-mode urban transport

116

Multi-mode urban transport

1161

Pipeline and other transport

117

Pipeline and other transport

1171

Research and development - transport

118

Research and development - transport

1181

Transport not elsewhere classified

119

Transport not elsewhere classified

1199

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.