Total Expenditure comprises Operating and Development Expenditure. Operating Expenditure refers to Expenditure on Manpower, Other Operating Expenditure Grants, Subventions and Capital Injections to Organisations, and Transfers. Agency Fees on Land Sales, Investment Expenses, SINGA-related Outlays and Net Disbursements of Advances are excluded. Development Expenditure excludes land-related expenditure from FY2001.