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Detailed structure and explanatory notes
COFOG code 08Structure Notes
This Division is divided into the following Groups:
Government outlays on recreation, culture and religion include expenditures on services provided to individual persons and households and expenditures on services provided on a collective basis. Individual expenditures are allocated to groups (08.1) and (08.2); expenditures on collective services are assigned to groups (08.3) to (08.6).
Collective services are provided to the community as a whole. They include activities such as formulation and administration of government policy; formulation and enforcement of legislation and standards for providing recreational and cultural services; and applied research and experimental development into recreational, cultural and religious affairs and services.
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