Recreational and sporting services (COFOG-A 081)

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

Recreational and sporting services (COFOG-A 081) consists of government expenditure on recreational and sporting services. This category is further classified into:

  • recreational and sporting services (COFOG-A 0811)

Recreational and sporting services (COFOG-A 0811)


Recreational and sporting services (COFOG-A 0811) consists of:

  • the provision of sporting and recreational services; administration of sporting and recreational affairs; supervision and regulation of sporting and recreational facilities; the operation or support of facilities for active sporting pursuits or events (playing fields, tennis courts, squash courts, running tracks, golf courses, boxing rings, skating rinks, gymnasiums, etc.);
  • the operation or support of facilities for passive sporting pursuits or events (chiefly specially equipped venues for playing cards, board games, etc.); operation or support of facilities for recreational pursuits (parks, rivers, lakes, beaches, camping grounds and associated lodging places furnished on a non-commercial basis, swimming pools (both indoor and outdoor), public baths for washing, etc.); and
  • grants, loans or subsidies to support teams or individual competitors or players.

Includes: Facilities for spectator accommodation; national, regional or local team representation in sporting events; equipment, coaching, training and other items needed to field a team or player; dressing sheds; club houses; diving platforms; sports ovals; football and cricket grounds; public toilets and other facilities attached to sports grounds; recreation centres; indoor sporting complexes; basketball courts; skate parks; bmx tracks; facilities and infrastructure for sport and recreation such as toilets and changing facilities; recreational gardens; construction and maintenance of playgrounds, picnic areas, barbecue areas, shelters, public toilets and other facilities attached to recreational areas; caravan parks; construction and maintenance of off-road recreation walkways and cycle paths; construction and maintenance of jetties, piers and wharves for use in recreational activities such as fishing and boating; construction and maintenance of beach facilities such as public toilets, showers, picnic areas, promenade, swimming nets, ocean sea swimming areas, surf club or sailing club facilities; racing and gaming commissions; lotteries commissions; operation or support of sport or recreation events; general planning and policy development related to sport and physical recreation; support for the operation of sport regulatory bodies (peak sporting associations); assistance to sporting and recreation clubs run by religious organisations; recreation programs offered as a diversion from drug and alcohol use; education and awareness campaigns to promote general sport or physical recreation activity; horse or dog racing facilities and services.

Excludes: National parks and wildlife services (classified to protection of biodiversity and landscape (COFOG-A 0541)); beach surveillance (including beach patrols and beach inspection) and life saving (classified to public order and safety not elsewhere classified (COFOG-A 0399)); zoological or botanical gardens, aquariums, arboreta and similar institutions (classified to cultural services not elsewhere classified (COFOG-A 0829)); parks established for environmental management (classified to protection of biodiversity and landscape (COFOG-A 0541)); green areas not for recreation uses, such as maintenance of roadside and median vegetation (classified according to function); footpaths and cycle paths (classified to the appropriate class of COFOG-A 111); sport fishing and hunting (classified to fishing and hunting (COFOG-A 0423)); sporting and recreational facilities associated with educational institutions (classified to the appropriate class of COFOG-A 09); community centres, multipurpose halls and civic centres used for both recreational and cultural purposes (classified to community centres and halls (COFOG-A 0891)).

Back to top of the page