Recreation, culture and religion (COFOG-A 08)

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

Recreation, culture and religion (COFOG-A 08) consists of government expenditure on recreation, culture and religion. It includes expenditure on services provided to individual persons and households and expenditure on services provided on a collective basis. Individual expenditures are allocated to COFOG-A 081 and COFOG-A 082; expenditures on collective services are assigned to COFOG-A 083 through COFOG-A 089. Collective services are provided to the community as a whole. They include activities such as formulation and administration of government policy, formulation and enforcement of legislation and standards for providing recreational and cultural services, and applied research and experimental development into recreational, cultural and religious affairs and services.


Recreation, culture and religion (COFOG-A 08) is further classified into:

  • 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); and
  • recreation, culture and religion not elsewhere classified (COFOG-A 089).
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