Health (COFOG-A 07)

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

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.


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).
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