Subsidiary services to education (COFOG-A 095)

A1C.196.

Subsidiary services to education (COFOG-A 095) consists of government expenditure on subsidiary services to education. This category is further classified into:

• transportation of non-urban school students (COFOG-A 0951);
• transportation of other students (COFOG-A 0952); and
• subsidiary services to education not elsewhere classified (COFOG-A 0959).

A1C.197.

Transportation of non-urban school students (COFOG-A 0951) consists of:

• the provision of transportation to non-urban (rural) school students; and
• the administration, inspection, operation or support of transportation services to non-urban (rural) school students.

Includes: Contract bus services; conveyance allowances to parents; reimbursement of public trading enterprises and private sector bus operators for concessional fares offered to non-urban (rural) school students.

Excludes: Transportation services to students other than non-urban (rural) school students (classified to transportation of other students (COFOG-A 0952)).

A1C.198.

Transportation of other students (COFOG-A 0952) consists of:

• the provision of transportation to students at all levels of education other than non-urban (rural) school students; and
• the administration, inspection, operation or support of transportation services to students at all levels of education other than non-urban (rural) school students.

Includes: Contract bus services; conveyance allowances to parents; reimbursement of public trading enterprises and private sector bus operators for concessional fares offered to students at all levels of education other than non-urban (rural) school students.

Excludes: Transportation services to non-urban (rural) school students (classified to transportation of non-urban school students (COFOG-A 0951)).

A1C.199.

Subsidiary services to education not elsewhere classified (COFOG-A 0959) consists of:

• the provision of subsidiary services to education other than transportation of students; and
• the administration, inspection, operation or support of food, lodging and related subsidiary services chiefly for students regardless of level.

Includes: School breakfast programs.

Excludes: School health monitoring and prevention (immunisation) services (classified to public health services (COFOG-A 0761)); scholarships, grants, loans and allowances in cash to defray the costs of subsidiary services (classified to the appropriate class of COFOG-A 091, COFOG-A 092, COFOG-A 093, COFOG-A 094 or COFOG-A 095); transportation services to non-urban school students (classified to transportation of non-urban school students (COFOG-A 0951)); transportation services to students other than non-urban school students (classified to transportation of other students (COFOG-A 0952)); medical and dental care for students (classified to the appropriate class of COFOG-A 07).