State Budget 2021-22 Consolidated government finance statistics classification data

This data contains general government sector operating expenses, sourced from the Australian Bureau of Statistics historical data and the Department of Treasury and Finance, categorised by ‘government purpose classification’ (GPC) and ‘classification of the functions of government’ (COFOG).

The Australian system of Government Finance Statistics (GFS) was revised by the Australian Bureau of Statistics, with the release of the Australian System of Government Finance Statistics: Concepts, Sources and Methods 2015 Cat. No. 5514.0.

Implementation of the updated GFS manual has resulted in the COFOG framework replacing the former GPC framework, with effect from the 2018-19 financial year for financial reporting under AASB 1049.

The underlying data from 1961-62 to 1997-98 represents a conversion from the original cash series to an accruals basis by estimating depreciation and superannuation expenses based on statistical modelling.

Although the conversion provides a basis for comparison with total expenses in the current series of accrual GFS information from 1998 (in the attached table), the estimated accrued expense items have not been apportioned to individual purpose classifications.

The absence of these splits between functional classifications in the attached table data therefore represents a break in the series and it is not possible to compare individual purpose categories with those in other tables.

Similarly, the transition from GPC to COFOG represents an additional break in the series and comparability between the two frameworks will not be possible.

The key reporting changes from GPC to COFOG are as follows:

  • the number of categories has reduced from 12 under GPC to 10 under COFOG;
  • the fuel and energy, agriculture, forestry, fishing and hunting categories have been abolished and are now part of the new economic affairs category. The majority of the outputs in other economic affairs are also included in this new category;
  • public debt transactions have moved from the other purposes category (i.e. primarily interest expense on borrowings) to general public services category;
  • a new environmental protection category was created to include functions such as waste management, water waste management, pollution and production of biodiversity and landscape, which were previously classified under housing and community amenities category, as well as national and state parks functions from the recreation and culture category; and
  • housing functions such as housing assistance and housing concessions are now part of the social protection category

Data and Resources

Additional Information

Field Value
Published (Metadata Record) 06/08/2021
Last updated 13/06/2024
Organisation DTF - Corporate and Government Services
License Creative Commons Attribution 4.0 International
Category Finance