The classification of the functions of government - Australia
A1C.9
The COFOG-A replaces the former Government Purpose Classification (GPC) and the Local Government Purpose Classification (LGPC) in the Australian Bureau of Statistics’ (ABS) Government Finance Statistics (GFS). The COFOG-A is a detailed classification of the functions that general government units aim to achieve through various kinds of expenditure. COFOG-A is applied to government expenses and selected revenue items, and net acquisition of non-financial assets. While the COFOG-A fully agrees with the COFOG represented in the IMF GFSM 2014, the COFOG-A has been adapted slightly to better represent the Australian situation. The broad classification of the COFOG-A is shown in Table A1C.1 below.
Descriptor | COFOG-A |
---|---|
General public services | 01 |
Defence | 02 |
Public order and safety | 03 |
Economic affairs | 04 |
Environmental protection | 05 |
Housing and community amenities | 06 |
Health | 07 |
Recreation, culture and religion | 08 |
Education | 09 |
Social protection | 10 |
Transport | 11 |
A1C.10.
The detailed classification of the COFOG-A is a hierarchical framework represented by two-digit divisions, three-digit groups and four-digit classes. The detailed classification of the COFOG-A is shown in Table A1C.2 below.
Descriptor | COFOG-A |
---|---|
GENERAL PUBLIC SERVICES | 01 |
Executive and legislative organs, financial and fiscal affairs, | 011 |
Executive and legislative organs | 0111 |
Financial and fiscal affairs | 0112 |
External affairs | 0113 |
Foreign economic aid | 012 |
Economic aid to developing countries and countries in transition | 0121 |
Economic aid routed through international organisations | 0122 |
General services | 013 |
General personnel services | 0131 |
Overall planning and statistical services | 0132 |
General services not elsewhere classified | 0139 |
Basic research | 014 |
Basic research | 0141 |
Research and development - general public services | 015 |
Research and development - general public services | 0151 |
Public debt transactions | 016 |
Public debt transactions | 0161 |
Transfers of a general character between different levels of government | 017 |
Transfers of a general character between different levels of government | 0171 |
General public services not elsewhere classified | 019 |
General public services not elsewhere classified | 0199 |
DEFENCE | 02 |
Military and civil defence | 021 |
Military defence | 0211 |
Civil defence | 0212 |
Foreign military aid | 022 |
Foreign military aid | 0221 |
Research and development - defence | 023 |
Research and development - defence | 0231 |
Defence not elsewhere classified | 029 |
Defence not elsewhere classified | 0299 |
PUBLIC ORDER AND SAFETY | 03 |
Police services | 031 |
Police services | 0311 |
Civil and fire protection services | 032 |
Civil protection services | 0321 |
Fire protection services | 0322 |
Law courts and associated activities | 033 |
Law courts and associated activities | 0331 |
Prisons | 034 |
Prisons | 0341 |
Research and development - public order and safety | 035 |
Research and development - public order and safety | 0351 |
Public order and safety not elsewhere classified | 039 |
Control of domestic animals and livestock | 0391 |
Public order and safety not elsewhere classified | 0399 |
ECONOMIC AFFAIRS | 04 |
General economic, commercial and labour affairs | 041 |
General economic and commercial affairs | 0411 |
General labour affairs | 0412 |
Agriculture, forestry, fishing and hunting | 042 |
Agriculture | 0421 |
Forestry | 0422 |
Fishing and hunting | 0423 |
Fuel and energy | 043 |
Coal and other solid mineral fuels | 0431 |
Petroleum and natural gas | 0432 |
Nuclear fuel | 0433 |
Other fuels | 0434 |
Electricity | 0435 |
Non-electric energy | 0436 |
Fuel and energy not elsewhere classified | 0439 |
Mining, manufacturing and construction | 044 |
Mining of mineral resources other than mineral fuels | 0441 |
Manufacturing | 0442 |
Construction | 0443 |
Communication | 045 |
Communication | 0451 |
Other industries | 046 |
Distributive trades, storage and warehousing | 0461 |
Hotels and restaurants | 0462 |
Tourism | 0463 |
Multipurpose development projects | 0464 |
Research and development - economic affairs | 047 |
Research and development - general economic, commercial and labour affairs | 0471 |
Research and development - agriculture, forestry, fishing and hunting | 0472 |
Research and development - fuel and energy | 0473 |
Research and development - mining, manufacturing and construction | 0474 |
Research and development - communication | 0475 |
Research and development - other industries | 0476 |
Economic affairs not elsewhere classified | 049 |
Economic affairs not elsewhere classified | 0499 |
ENVIRONMENTAL PROTECTION | 05 |
Waste management | 051 |
Waste recycling | 0511 |
Waste management not elsewhere classified | 0519 |
Waste water management | 052 |
Reused or recycled waste water management | 0521 |
Waste water management not elsewhere classified | 0529 |
Pollution abatement | 053 |
Pollution abatement | 0531 |
Protection of biodiversity and landscape | 054 |
Protection of biodiversity and landscape | 0541 |
Research and development - environmental protection | 055 |
Research and development - environmental protection | 0551 |
Environmental protection not elsewhere classified | 059 |
Environmental protection not elsewhere classified | 0599 |
HOUSING AND COMMUNITY AMENITIES | 06 |
Housing development | 061 |
Housing development | 0611 |
Community development | 062 |
Indigenous community development | 0621 |
Community development not elsewhere classified | 0629 |
Water supply | 063 |
Water supply | 0631 |
Street lighting | 064 |
Street lighting | 0641 |
Research and development - housing and community amenities | 065 |
Research and development - housing and community amenities | 0651 |
Housing and community amenities not elsewhere classified | 069 |
Housing not elsewhere classified | 0698 |
Community amenities not elsewhere classified | 0699 |
HEALTH | 07 |
Medical products, appliances and equipment | 071 |
Pharmaceutical products | 0711 |
Other medical products | 0712 |
Therapeutic appliances and equipment | 0713 |
Outpatient services | 072 |
General medical services | 0721 |
Specialised medical services | 0722 |
Dental services | 0723 |
Paramedical services | 0724 |
Hospital services | 073 |
General hospital services | 0731 |
Specialised hospital services | 0732 |
Medical and maternity centre services | 0733 |
Nursing and convalescent home services | 0734 |
Mental health institutions | 074 |
Mental health institutions | 0741 |
Community health services | 075 |
Community mental health services | 0751 |
Patient transport | 0752 |
Community health services not elsewhere classified | 0759 |
Public health services | 076 |
Public health services | 0761 |
Research and development - health | 077 |
Research and development - health | 0771 |
Health not elsewhere classified | 079 |
Health not elsewhere classified | 0799 |
RECREATION, CULTURE AND RELIGION | 08 |
Recreational and sporting services | 081 |
Recreational and sporting services | 0811 |
Cultural services | 082 |
Film production services | 0821 |
Cultural services not elsewhere classified | 0829 |
Broadcasting and publishing services | 083 |
Broadcasting services | 0831 |
Publishing services | 0832 |
Religious and other community services | 084 |
Religious and other community services | 0841 |
Research and development - recreation, culture and religion | 085 |
Research and development - recreation, culture and religion | 0851 |
Recreation, culture and religion not elsewhere classified | 089 |
Community centres and halls | 0891 |
Recreation, culture and religion not elsewhere classified | 0899 |
EDUCATION | 09 |
Pre-primary and primary education | 091 |
Government pre-primary education | 0911 |
Non-government pre-primary education | 0912 |
Government primary education | 0913 |
Non-government primary education | 0914 |
Secondary education | 092 |
Government secondary education | 0921 |
Non-government secondary education | 0922 |
Tertiary education | 093 |
University education | 0931 |
Vocational education and training (excluding apprenticeships and traineeships) | 0932 |
Education not definable by level | 094 |
Apprenticeships and traineeships | 0941 |
Education not definable by level not elsewhere classified | 0949 |
Subsidiary services to education | 095 |
Transportation of non-urban school students | 0951 |
Transportation of other students | 0952 |
Subsidiary services to education not elsewhere classified | 0959 |
Research and development - education | 096 |
Research and development - education | 0961 |
Education not elsewhere classified | 099 |
Special education | 0991 |
Education not elsewhere classified | 0999 |
SOCIAL PROTECTION | 10 |
Sickness and disability | 100 |
Sickness | 1001 |
Disability | 1002 |
Old age | 101 |
Old age | 1011 |
Survivors | 102 |
Survivors | 1021 |
Family and children | 103 |
Family and children | 1031 |
Unemployment | 104 |
Unemployment | 1041 |
Housing | 105 |
Housing | 1051 |
Social exclusion not elsewhere classified | 106 |
Social exclusion not elsewhere classified | 1069 |
Research and development - social protection | 107 |
Research and development - social protection | 1071 |
Social protection not elsewhere classified | 109 |
Natural disaster relief | 1091 |
Social protection not elsewhere classified | 1099 |
TRANSPORT | 11 |
Road transport | 111 |
Road maintenance | 1111 |
Road rehabilitation | 1112 |
Road construction | 1113 |
Road transport not elsewhere classified | 1119 |
Bus transport | 112 |
Urban bus transport | 1121 |
Non-urban bus transport | 1122 |
Water transport | 113 |
Urban water transport passenger services | 1131 |
Urban water transport freight services | 1132 |
Non-urban water transport services | 1133 |
Railway transport | 114 |
Urban railway transport services | 1141 |
Non-urban railway transport freight services | 1142 |
Non-urban railway transport passenger services | 1143 |
Air transport | 115 |
Air transport | 1151 |
Multi-mode urban transport | 116 |
Multi-mode urban transport | 1161 |
Pipeline and other transport | 117 |
Pipeline and other transport | 1171 |
Research and development - transport | 118 |
Research and development - transport | 1181 |
Transport not elsewhere classified | 119 |
Transport not elsewhere classified | 1199 |
A1C.11.
The rest of this chapter sets out the categories that make up the COFOG-A and the items that are included or excluded from each category.