2.188. The structure of the GPC is hierarchical and consists of a 2-digit level (major group), a 3-digit level (group) and a 4-digit level (subgroup). The major groups reflect the broad objectives of government and the groups and subgroups detail the means by which these broad objectives are achieved.
2.189. General services are those government activities that cannot be associated with services to persons or to business. They are collective services that cannot be allocated to particular groups of beneficiaries. They include general public services, defence, and public order and safety.
2.190. They include education, health, social security and welfare, housing and community amenities, and recreation and culture. 2.191. Economic services are government activities associated with the regulation and more efficient operation of business. These services include fuel and energy, agriculture, forestry, fishing, hunting, mining and mineral resources, manufacturing, construction, transport, and communications. 2.192. Other functions included in the classification relate to public debt transactions, general purpose transactions and natural disaster relief 2.193. In principle, the unit of classification for the GPC is the individual transaction. However, it is often difficult to identify individual transactions with the headings in the GPC. In these circumstances classifications are assigned to departments, agencies, programs, and similar units within government that can be more readily identified with items in the GPC. When units have more than one function, transactions are classified to the dominant purpose category. 2.194. Some government transactions are not related to current activities and are not regarded as being in respect of a particular type of service. Interest payments reflect the fact that past expenses were financed by borrowing rather than by taxation. This type of expense is not related to current activities. Interest payments are included under public debt transactions in the GPC.
2.195. Administrative expenses are included in the functional grouping of the activities being administered. Research is distinguished in the GPC only where it is considered to be of particular significance. Otherwise it is included with the function to which it relates.
Community and social services are services supplied directly to the community, and to households and persons
2.196. The major groups of the GPC are shown in table 2.6 below. The full classification is presented in appendix 3.
2.197. General public services (GPC 21) include legislative and executive affairs, financial and fiscal affairs, external affairs, foreign economic aid, general research, general economic and social services, general statistical services, and government superannuation benefits.
2.198. Defence (GPC 22) includes military and civil defence affairs, foreign military aid and defence research. 2.199. Public order and safety (GPC 23) includes police and fire protection services, law courts and legal services, prisons and corrective services, and control of domestic animals and livestock. 2.200. Education (GPC 24) includes primary and secondary education, university and other higher education, technical and further education, preschool and special education, and transportation of students.
Housing and community amenities (GPC 27) includes housing and community development, water supply, household garbage and other sanitation, sewerage, urban stormwater drainage, protection of the environment, and street lighting
2.201. Health (GPC 25) includes general hospitals, repatriation hospitals, mental health institutions, nursing homes, special hospitals, hospital benefits, medical clinics and practitioners, dental clinics and practitioners, maternal and infant health, ambulance services, medical benefits, school and other public health services, pharmaceuticals, medical aids and appliances, and health research.
2.202. Social security and welfare (GPC 26) includes sickness benefits; benefits to ex-servicemen and their dependants; invalid and other permanent disablement payday loan places in Yorkville Ohio benefits; old age benefits, widows, deserted wives, divorcees and orphans benefits; unemployment benefits; family and child benefits; sole parents benefits; family and child welfare; and aged and handicapped welfare.