An analysis of forecasting errors between the years 2001 and 2010 revealed that generally federal revenues are being overestimated during times of recession. In the following periods of economical recovery they are usually underestimated. In the year 2010 the confederation spend a total of 59,266 billion Swiss francs (10.7% of GDP). The biggest part, 31.1% went to social welfare, followed by 17.1% that was spent for financial and tax purposes. Other expenditure includes 13.9% for the transport sector, 10.2% for education and research, 7.4% for national defence, 6.2% for agriculture and alimentation, and 4.4% for foreign relations. Looking at past budgets, the expenditures of the Swiss Confederation have been growing from 7% of GDP in 1960 to 9.7% in 1990 and to 10.7% in 2010. The biggest change within the budget is happening in the sectors of social welfare and finance & tax. These two sectors have been growing from 35% in 1990 to 48.2% in 2010 and the Federal Department of Finance estimates that by 2015 they will account for more than half the federal budget expenditures. On the other side, during the same period, a significant reduction of expenditures has been occurring in the sectors of agriculture and national defence; from 26.5% in to 12.4% (estimation for the year 2015). The budget for the 2014 fiscal year (also demonstrating the basic budget structure) can be found below (all values in billion CHF). Looking at the federal budget in a different way professor R. Frey notes that "the [swiss] federal budget is to a considerable extent a transfer budget." What this means is that by looking at who uses the money (and not what it is being spent on) an overwhelming 74.6% (2010) of the federal budget is merely transferred to other institutions, as for example the Swiss cantons, municipalities and the various institutions of social welfare. In this view, the confederation uses merely 20.5% of its budget for own expenditures (personnel-, operating- and defence related expenditures). The reason for these low own costs are that in Switzerland the orderly implementation and control of national laws is often not part of the competences of the confederation but of the individual cantons. Exceptions are national defence, border control, foreign relations, etc. But other expensive posts such as schooling, police or public transportation are (mostly) organised and financed on the cantonal level. The Debt Brake (Schuldenbremse)  Due to the development of budget expenditures in the 1990s, the Swiss parliament and subsequently the people, voted in favour of a new fiscal instrument to reduce government debt in 2001.