Please list out the cost-saving measures on capital and/or operating expenses, whether the proposed budget is prudent, realistic and cost-effective, giving full justification for the main expenditure items.

• 请列出机构在控制资本开支或/及营运成本上所采取的措施,建议的预算是否审慎务实、符合成本效益，以及主要的开支项目是否备有充分的理据支持。