1. education expenditure: the local government is responsible for providing funds for public schools in this area, including teachers' salaries, school construction and maintenance, and purchasing teaching materials and teaching AIDS.

2. Public safety expenditure: Local governments need to provide funds for public safety services such as police, fire fighting and first aid, including personnel salaries, equipment purchase and maintenance.

3. Expenditure on infrastructure construction: Local governments are responsible for infrastructure construction and maintenance, including roads, bridges, public transportation, water supply and drainage.

4. Social security expenditure: Local governments need to provide social security services, such as medical care, pension, housing and unemployment relief.

5. Cultural expenditure: Local governments need to support the development of local cultural undertakings, including libraries, museums and cultural activities.

6. Expenditure on environmental protection: Local governments need to be responsible for environmental protection in their own areas, including pollution control, garbage sorting and greening.

7. Administrative expenses: Local governments need to provide administrative services, including salaries of civil servants, purchase and maintenance of office equipment, etc.

It should be noted that these expenditure categories may vary from region to country, and the specific expenditure items and amounts will also vary according to the financial situation and policy priorities of local governments.