Education not elsewhere classified (COFOG-A 099)

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

Education not elsewhere classified (COFOG-A 099) consists of government expenditure on education not elsewhere classified. This category is further classified into:

  • special education (COFOG-A 0991); and
  • education not elsewhere classified (COFOG-A 0999).

Special education (COFOG-A 0991)


Special education (COFOG-A 0991) consists of:

  • the provision of special educational programs provided by special schools;
  • the administration, inspection, operation or support of special schools; and
  • scholarships, grants, loans and allowances to support students enrolled in special educational programs.

Includes: Education of children with a disability or learning difficulties; children with social or emotional problems; children in custody or on remand; children in hospital.

Excludes: Subsidiary services to education (classified to the appropriate class of COFOG-A 095); transportation services to students (classified to transportation of non-urban school students (COFOG-A 0951) or transportation of other students (COFOG-A 0952)); special education programs integrated into mainstream primary education (classified to government primary education (COFOG-A 0913) or non-government primary education (COFOG-A 0914)); special education programs integrated into mainstream secondary education (classified to government secondary education (COFOG-A 0921) or non-government secondary education (COFOG-A 0922)).

Education not elsewhere classified (COFOG-A 0999)


Education not elsewhere classified (COFOG-A 0999) consists of:

  • the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall educational policies, plans, programs and budgets; preparation and enforcement of legislation and standards for the provision of education, including licensing of educational establishments; production and dissemination of general information, technical documentation and statistics on education.

Includes: Education affairs and services that cannot be classified to 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) or research and development - education (COFOG-A 096).

Excludes: School health monitoring and prevention (immunisation) services (classified to public health services (COFOG-A 0761)).

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