IELTS Exam Prepareration Link to the chart: https://www.ielts-exam.net/academic_writing_samples_task_1/1042/ The charts show us local government expenditure in 2010 and in 2015. As in the first chart, you could see the percentage of cost they used for education was at the highest rate in the chart. Pension cost is at an intermediate rate. They were also really concentrated on healthcare devlopment, based on the percentage of "Healthcare" in the expanditure. The culture and leisure didn't get much attention. It was only 2% in the total investment. In 2015, the budget for education was decreased. Also as the money for healthcare, the cost for defence was also be reduced. Instead of makeing investment on those aspects, they started to pay interest on borrowing money from outside the city or province and developed welfare. Overall, the good healthcare service and excellent education system made the city to borrow money from outside, so in 2015, they had to pay interest and devlope the welfare.