The Expenditure Budget presents information on how much the government intends to spend and on what. There are two categories of expenditure namely revenue expenditure and capital expenditure. Revenue expenditure denotes to all charges for the maintenance of assets created (under capital expenditure) and working expenses, such as operational expenses of a school or a health centre. Revenue expenditure is recurring in nature as the government incurs such expenditure annually. The assets created during the past years need periodic maintenance.