Canadian Classification of Functions of Government (CCOFOG) 2014

709 - Education

This division covers government expenditures relating to the administration, development, and management of education.

Education includes expenditure on pre-primary, primary and secondary education; college education; university education; education not definable by level; subsidiary services to education; R&D education; and education not elsewhere classified.

Government expenditure on education includes expenditure on services provided to individual pupils and students and expenditure on services provided on a collective basis. Expenditure on individual services is allocated to groups (7091) through (7096); and expenditure on collective services is assigned to groups (7097) and (7098). Collective educational services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards; regulation, licensing, and supervision of educational establishments; and applied research and experimental development into education affairs and services. However, overhead expenditure connected with administration or functioning of a group of schools, colleges, etc. is considered to be individual expenditure and is classified to groups (7091) through (7096) as appropriate.

The breakdown of education is based upon the level categories of the 1997 International Standard Classification of Education (ISCED-97) ( of the United Nations Educational, Scientific and Cultural Organization (UNESCO). This division includes military schools and colleges where curricula resemble those of civilian institutions, police colleges offering general education in addition to police training, and the provision of education by radio or television broadcasting. Expenditure so incurred is classified to groups (7091) to (7095) as appropriate.

Canadian Classification of Functions of Government (CCOFOG) 2014 - Classification structure
Code Title
7092Primary and Secondary education Primary and Secondary education
7093College education College education
7094University education University education
7095Education not definable by level Education not definable by level
7096Subsidiary services to education Subsidiary services to education
7097R&D Education R&D Education
7098Education n.e.c. Education n.e.c.
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