24-39  Government Spending (General Revenue Account and Funds)
					(HKD 100 million)
Item	2001/2002	2002/2003	2003/2004	2004/2005	2005/2006
Operating Expenditure
Recurrent Expenditure
Personal Emoluments	519.09	509.66	492.63	465.31	446.65
Personnel Related Expenses	48.70	48.30	48.81	46.99	43.09
Pensions	128.99	121.07	134.82	149.00	128.34
Departmental Expenses	143.66	155.63	150.73	148.03	152.94
Other Charges	313.28	336.55	346.28	350.11	351.10
Subventions
Education	251.37	258.94	257.98	254.88	256.06
Health	295.46	295.53	291.12	278.44	270.75
Social Welfare	69.60	68.18	69.22	65.32	63.40
Universities and Polytechnics	132.58	131.89	129.04	118.72	113.26
Vocational Training Council	20.67	20.05	19.26	17.66	16.89
Miscellaneous	32.52	34.24	33.02	28.49	29.14
Non-recurrent	31.51	23.06	59.43	46.11	53.00
Total Operating Expenditure	1987.43	2003.10	2032.34	1969.06	1924.62
Capital Spending
Plant, Equipment and Works	9.84	9.52	7.64	8.23	6.76
Subventions
Education	3.98	4.13	3.55	3.52	3.44
Health	3.85	3.99	3.73	3.09	2.87
Vocational Training Council	1.07	0.71	0.37	0.27	0.29
Miscellaneous	0.70	0.70	2.57	0.34	0.20
Funds
Capital Works Reserve Funds	303.30	309.19	344.86	337.25	289.54
Capital Investment Fund	3.05	29.40	42.53	60.57	65.50
(Equity Investments)
Loan Fund	72.77	27.89	21.81	25.53	25.20
Disaster Relief Fund	0.08	0.19	0.16	0.38	0.18
Innovation and Technology Fund	2.83	2.95	4.71	3.69	3.65
Lotteries Fund①	-	-	10.39	10.42	8.46
Total Capital Spending	401.47	388.67	442.32	453.29	406.09
Total Government Spending	2388.90	2391.77	2474.66	2422.35	2330.71
Note :Figures for 2005/2006 are subject to audit by the Director of Audit.
①The Lotteries Fund was included in the Consolidated Account of the Government with effect from 1 April 2003.  This is consistent with the
accounting treatment of other Funds established by resolution of the Legislative Council.
"-" Not applicable.