26-39  Government Expenditure (General Revenue Account and Funds)|26-39GovernmentExpenditure(GeneralRevenueAccountandFunds)|(HKD100million)|Item|2011/2012|2012/2013|2013/2014|2014/2015|2015/2016||OperatingExpenditure|RecurrentExpenditure|PersonalEmoluments|546.9|582.18|607.1|645.81|681.52|PersonnelRelatedExpenses|38.69|42.92|47.89|53.69|59.79|Pensions|197.37|218.43|239.13|264.12|294.33|DepartmentalExpenses|226.14|239.26|252.68|273.55|285.67|OtherCharges|448.88|479.34|567.2|594.82|635.65|Subventions|Education|320.97|340.67|349.58|397|420.94|Health|382.27|424.78|460.48|494.62|512.49|SocialWelfare|93.04|101.96|108.65|122.83|134.02|Universities|116.33|135.5|149.89|159.83|174.65|VocationalTrainingCouncil|19.85|21.61|22.48|23.36|24.4|Miscellaneous|34.52|36.56|38.81|21.27|21.86|Non-recurrent|539.5|406.21|533.25|112.27|228.33|TotalOperatingExpenditure|2964.46|3029.42|3377.14|3163.17|3473.65|CapitalExpenditure|Plant,EquipmentandWorks|14.88|15.83|12.05|13.16|22.4|Subventions|Education|6.67|6.88|6.12|6.66|7.32|Health|7.6|7.79|6.64|7.74|7.64|VocationalTrainingCouncil|0.4|0.38|0.34|0.42|0.58|Miscellaneous|1.18|0.57|0.46|0.47|0.52|Funds|CapitalWorksReserveFund|608.37|665.27|873.97|814.01|791.82|CapitalInvestmentFund|0.12|7.79|0.12|0.12|0.17|LoanFund|20.61|23.04|41.44|34.92|31.9|DisasterReliefFund|0.37|0.54|1.71|0.47|0.82|InnovationandTechnologyFund|6.55|6.92|7.32|8.82|10.14|LotteriesFund|9.16|8.81|8.12|8.75|9.37|TotalCapitalExpenditure|675.91|743.82|958.29|895.54|882.68|TotalGovernmentExpenditure|3640.37|3773.24|4335.43|4058.71|4356.33||Note:Figuresfor2015/2016aresubjecttoauditbytheDirectorofAudit.