23-40  Government Spending (General Revenue Account and Funds)
	(HKD 100 million)
Item	2004/2005	2005/2006	2006/2007	2007/2008	2008/2009
Operating Expenditure
Recurrent Expenditure
Personal Emoluments	465.31	446.65	444.34	466.58	497.26
Personnel Related Expenses	46.99	43.09	38.82	36.94	35.20
Pensions	149.00	128.34	136.54	147.36	157.00
Departmental Expenses	148.03	152.94	167.42	180.79	193.12
Other Charges	350.11	351.10	351.77	371.64	414.87
Subventions
Education	254.88	256.06	257.57	265.18	284.65
Health	279.55*	271.77*	276.85	293.45*	313.23
Social Welfare	65.32	63.40	64.49	69.08	80.65
Universities	118.72	113.26	112.40	115.34	117.11
Vocational Training Council	17.66	16.89	15.82	16.31	17.71
Miscellaneous	27.38*	28.12*	28.96	31.79*	30.39
Non-recurrent	46.11	53.00	44.75	52.88	438.88
Total Operating Expenditure	1969.06	1924.62	1939.73	2047.34	2580.07
Capital Spending
Plant, Equipment and Works	8.23	6.76	7.20	10.33	11.34
Subventions
Education	3.52	3.44	4.57	4.90	4.94
Health	3.09	2.87	2.99	6.88	7.20
Vocational Training Council	0.27	0.29	0.43	0.45	0.34
Miscellaneous	0.34	0.20	0.22	0.29	0.55
Funds
Capital Works Reserve Funds	337.25	289.54	267.25	230.65	507.19
Capital Investment Fund	60.57	65.50	31.24	1.00	1.75
Loan Fund	25.53	25.20	27.50	30.53	22.40
Disaster Relief Fund	0.38	0.18	0.19	2.72	3.47
Innovation and Technology Fund	3.69	3.65	3.86	4.83	5.87
Lotteries Fund	10.42	8.46	8.95	8.23	6.00
Total Capital Spending	453.29	406.09	354.40	300.81	571.05
Total Government Spending	2422.35	2330.71	2294.13	2348.15	3151.12
Note : Figures for 2008/2009 are subject to audit by the Director of Audit.