State Budget 2025-26 - Budget Classification of the Functions of Government Definitions

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 ‘classification of the functions of government’ (COFOG) framework replacing the former ‘government purpose classification’ (GPC) framework, with effect from the 2018-19 financial year for financial reporting under AASB 1049.澳大利亚统计局对澳大利亚政府财政统计（Government Finance Statistics, GFS）体系进行修订，并同步发布了《澳大利亚政府财政统计：概念、来源与方法2015》（类目编号5514.0）。更新后的GFS手册的实施，使得“政府职能分类（Classification of the Functions of Government, COFOG）”框架取代了原有的“政府用途分类（Government Purpose Classification, GPC）”框架，该变更自2018-19财年起，适用于《澳大利亚会计准则第1049号》（AASB 1049）规范下的财务报告。