Family and children (COFOG-A 103)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period

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).

Family and children (COFOG-A 1031)


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)).

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