Education (COFOG-A 09)

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

Education (COFOG-A 09) consists of government expenditure on education. Government expenditure on education includes expenditure on services provided to individual pupils and students and expenditure on services provided on a collective basis. Expenditures on individual services are allocated to COFOG-A 091 through COFOG-A 095; expenditures on collective services are assigned to COFOG-A 096 and COFOG-A 099. Collective educational services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards; regulation, licensing and supervision of educational establishments; and applied research and experimental development into education affairs and services. However, overhead expenses connected with administration or functioning of a group of schools, colleges, etc. are considered to be individual expenditures and are classified to COFOG-A 091 through COFOG-A 095 as appropriate. This division includes military schools and colleges where the curriculum resembles those of civilian institutions, police colleges offering general education in addition to police training and the provision of education by radio or television broadcasting. Expenditures so incurred are classified to COFOG-A 091 to COFOG-A 094 as appropriate.


Education (COFOG-A 09) is further classified into:

  • pre-primary and primary education (COFOG-A 091);
  • secondary education (COFOG-A 092);
  • tertiary education (COFOG-A 093);
  • education not definable by level (COFOG-A 094);
  • subsidiary services to education (COFOG-A 095);
  • research and development – education (COFOG-A 096); and
  • education not elsewhere classified (COFOG-A 099).
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