26-39  Government Expenditure (General Revenue Account and Funds)|26-39GovernmentExpenditure(GeneralRevenueAccountandFunds)|(HKD100million)|Item|2010/2011|2011/2012|2012/2013|2013/2014|2014/2015||OperatingExpenditure|RecurrentExpenditure|PersonalEmoluments|510.18|546.9|582.18|607.1|645.81|PersonnelRelatedExpenses|35.67|38.69|42.92|47.89|53.69|Pensions|180.27|197.37|218.43|239.13|264.12|DepartmentalExpenses|210.05|226.14|239.26|252.68|273.55|OtherCharges|414.76|448.88|479.34|567.2|594.82|Subventions|Education|296.16|320.97|340.67|349.58|397|Health|338|382.27|424.78|460.48|494.62|SocialWelfare|85.56|93.04|101.96|108.65|122.83|Universities|110.16|116.33|135.5|149.89|159.83|VocationalTrainingCouncil|18.33|19.85|21.61|22.48|23.36|Miscellaneous|32.59|34.52|36.56|38.81|21.27|Non-recurrent|161.2|539.5|406.21|533.25|112.27|TotalOperatingExpenditure|2392.93|2964.46|3029.42|3377.14|3163.17|CapitalExpenditure|Plant,EquipmentandWorks|13.03|14.88|15.83|12.05|13.16|Subventions|Education|7|6.67|6.88|6.12|6.66|Health|8.76|7.6|7.79|6.64|7.74|VocationalTrainingCouncil|0.34|0.4|0.38|0.34|0.42|Miscellaneous|0.87|1.18|0.57|0.46|0.47|Funds|CapitalWorksReserveFund|535.37|608.37|665.27|873.97|814.01|CapitalInvestmentFund|14.75|0.12|7.79|0.12|0.12|LoanFund|19.87|20.61|23.04|41.44|34.92|DisasterReliefFund|3.54|0.37|0.54|1.71|0.47|InnovationandTechnologyFund|7.49|6.55|6.92|7.32|8.82|LotteriesFund|9.65|9.16|8.81|8.12|8.75|TotalCapitalExpenditure|620.67|675.91|743.82|958.29|895.54|TotalGovernmentExpenditure|3013.6|3640.37|3773.24|4335.43|4058.71||Note:Figuresfor2014/2015aresubjecttoauditbytheDirectorofAudit.