24-40  Government Expenditure (General Revenue Account and Funds)
	(HKD 100 million)
Item	2007/2008	2008/2009	2009/2010	2010/2011	2011/2012①
Operating Expenditure
Recurrent Expenditure
Personal Emoluments	466.58	497.26	507.94	510.18	546.90
Personnel Related Expenses	36.94	35.20	34.06	35.67	38.69
Pensions	147.36	157.00	169.11	180.27	197.37
Departmental Expenses	180.79	193.12	207.40	210.05	226.14
Other Charges	371.64	414.87	428.18	414.76	448.88
Subventions
Education	265.18	284.65	291.95	296.16	320.97
Health	293.45	313.23	324.22	338.00	382.27
Social Welfare	69.08	80.65	83.42	85.56	93.04
Universities	115.34	117.11	114.76	110.16	116.33
Vocational Training Council	16.31	17.71	18.65	18.33	19.85
Miscellaneous	31.79	30.39	32.11	32.59	34.52
Non-recurrent	52.88	438.88	131.87	161.20	539.50
Total Operating Expenditure	2047.34	2580.07	2343.67	2392.93	2964.46
Capital Expenditure
Plant, Equipment and Works	10.33	11.34	14.15	13.03	14.88
Subventions
Education	4.90	4.94	6.24	7.00	6.67
Health	6.88	7.20	7.17	8.76	7.60
Vocational Training Council	0.45	0.34	0.39	0.34	0.40
Miscellaneous	0.29	0.55	0.74	0.87	1.18
Funds
Capital Works Reserve Fund	230.65	507.19	515.82	535.37	608.37
Capital Investment Fund	1.00	1.75		14.75	0.12
Loan Fund	30.53	22.40	21.50	19.87	20.61
Disaster Relief Fund	2.72	3.47	0.99	3.54	0.37
Innovation and Technology Fund	4.83	5.87	7.21	7.49	6.55
Lotteries Fund	8.23	6.00	7.37	9.65	9.16
Total Capital Expenditure	300.81	571.05	581.58	620.67	675.91
Total Government Expenditure	2348.15	3151.12	2925.25	3013.60	3640.37
Note: ①Figures for 2011/2012 are subject to audit by the Director of Audit.