APPENDIX 1
GOVERNMENT PURPOSE CLASSIFICATION (GPC)
The Government Purpose Classification (GPC) classifies revenue, expenses and selected other transactions of the public sector in terms of the purposes for which the transactions are made. The GPC was derived from a standard international system presented in the United Nations publication Classification of the Function of Government. The GPC is available in the Government Finance Statistics - Concepts, Sources and Methods (Cat. no. 5514.0). The publication is currently being revised to reflect changes to an accrual based GFS.
General Public Services
General public services (GPC 21) include legislative and executive affairs, financial and fiscal affairs, external affairs, foreign economic aid, general research, general economic and social services, general statistical services and government superannuation benefits.
Public Order and Safety
Public order and safety (GPC 23) includes police and fire protection services, law courts and legal services, prisons and corrective services, and control of domestic animals and livestock.
Education
Education (GPC 24) includes primary and secondary education, tertiary education, pre-school education, education not definable by level and transportation of students.
Health
Health (GPC) includes acute care institutions, mental health institutions, nursing homes for the aged, community health services, public health services, pharmaceuticals, medical aids and appliances, health research and health administration.
Social Security and Welfare
Social Security and welfare (GPC 26) includes sickness benefits, benefits to ex-service personnel and their dependants, permanent disability benefits, old age benefits, widows, deserted wives, divorcees and orphans benefits, unemployment benefits, family and child benefits, sole parents benefits, family and child welfare, and aged and disability welfare.
Housing and Community Amenities
Housing and community amenities (GPC 27) includes housing and community development, water supply, sanitation and protection of the environment and community amenities.
Recreation and Culture
Recreation and culture (GPC 28) includes public halls and civic centres, swimming pools and beaches, national parks and wildlife, libraries, creative and performing arts, museums, art galleries, broadcasting, and film production.
Fuel and Energy
Fuel and energy (GPC 29) includes coal, petroleum, gas, nuclear affairs, and electricity.
Agriculture, Forestry and Fishing
Agriculture, forestry and fishing (GPC 30) includes agricultural land management, agricultural water resources management, agricultural support schemes, agricultural research and extension services, forestry, fishing, and hunting.
Mining
Mining (GPC) includes mining and mineral resources other than fuels, manufacturing and construction,
Transport and Communication
Transport and communication (GPC 32) includes road maintenance, road rehabilitation, road construction, water transport, rail transport, air transport, pipelines, multi-mode urban transit systems, and communications.
Other Economic Affairs
Other economic affairs (GPC 33) includes storage, saleyards, markets, tourism and area promotion, labour and employment affairs, and Community Development Employment Program (CDEP).
Other Purposes
Other purposes (GPC 34) includes public debt transactions, general purpose inter-government transactions, natural disaster relief and other transactions that cannot be assigned to one of the major groups GPC 21 to GPC 33.
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