Division 08 of Classification of the Functions of Government (COFOG):

Government outlays on recreation, culture, and religion include expenditure on services provided to individual persons and households and expenditure on services provided on a collective basis.

Individual expenditure are allocated to groups (08.1) and (08.2); expenditure 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.

The division includes these groups and classes:


Comment: In division 08, no amounts for D.41 or D.8 are expected. P.53 amounts could be concentrated in this division.