Total Expenditure comprises Operating and Development Expenditure.

Operating expenditures are expenses incurred to maintain the operations and regular activities of the Government, and Government grants and transfers. They include expenditure on manpower, other operating expenditure, grants, transfers and capital injections to Statutory Boards and other organisations, and other transfers. Agency fees on land sales, investment expenses, SINGA-related outlays and net disbursements of advances are excluded.

Development expenditures are expenses that represent a longer-term investment and/or are incurred on capital assets in respect of or in connection with the economic development or general welfare of Singapore. Examples of spending areas are on the acquisition of heavy equipment and capital assets, e.g. buildings and roads. Land-related expenditure (from FY2001) and net lending are excluded.

Figures may not add up due to rounding.