Recreation, culture and religion not elsewhere classified (COFOG-A 089)

A1C.177.

Recreation, culture and religion not elsewhere classified (COFOG-A 089) consists of government expenditure on recreation, culture and religion not elsewhere classified. This category is further classified into:

• community centres and halls (COFOG-A 0891); and
• recreation, culture and religion not elsewhere classified (COFOG-A 0899).

A1C.178.

Community centres and halls (COFOG-A 0891) consists of:

• the construction, maintenance, operation or support of community centres, multipurpose halls and civic centres mainly used for recreation and cultural pursuits.

Includes: Multipurpose venues used for both recreational and cultural purposes.

Excludes: Halls or civic centres used mainly for administration (classified to general services not elsewhere classified (COFOG-A 0139)); buildings for live theatre, dance or music (classified to cultural services not elsewhere classified (COFOG-A 0829)); sport and recreation venues (classified to recreational and sporting services (COFOG-A 0811)); venues used mainly for education or welfare (classified according to function); senior citizens centres (classified to old age (COFOG-A 1011)).

A1C.179.

Recreation, culture and religion not elsewhere classified (COFOG-A 0899) consists of:

• the administration, operation or support of activities such as formulation, administration, coordination and monitoring of overall policies, plans, programs and budgets for the promotion of sport, recreation, culture and religion; preparation and enforcement of legislation and standards for the provision of recreational and cultural services; production and dissemination of general information, technical documentation and statistics on recreation, culture and religion.

Includes: Social community groups for leisure purposes such as women's groups, ethnic groups; community festivals such as food, wine, ethnic festivals; amusement or theme parks; event management services; support for historical societies which are not managing museums or maintaining collections; heritage theme parks which do not have original buildings or collections of artefacts; affairs and services relating to recreation, culture and religion that cannot be classified to recreational and sporting services (COFOG-A 081), cultural services (COFOG-A 082), broadcasting and publishing services (COFOG-A 083), religious and other community services (COFOG-A 084), research and development - recreation, culture and religion (COFOG-A 085) or community centres and halls (COFOG-A 0891).

Excludes: Community activities with a health, social protection or education purpose (classified to the appropriate class of COFOG-A 07, COFOG-A 10 or COFOG-A 09 respectively); administration and operation of tourism services and promotion of tourism (classified to tourism (COFOG-A 0463)).