State Budget 2025-26 - Budget Classification of the Functions of Government Definitions
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https://researchdata.edu.au/state-budget-2025-government-definitions/3902877
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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.
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data.vic.gov.au
