What are the rules for handling small coffers?

Where the establishment and use of "small treasuries", in principle, should be handed over to the relevant authorities, and the party discipline, political discipline and organizational responsibility of the responsible person should be investigated. Those who violate the criminal law shall be investigated for criminal responsibility according to law. (a) transferred to the discipline inspection and supervision organs. The establishment and use of any "small coffers" shall, in principle, be carried out in accordance with the Interpretation on Several Issues Concerning the Application of the Regulations on Disciplinary Actions of People's Republic of China (PRC) Municipality (Zhongfa [2009] No.20) and the upcoming Interim Provisions on Disciplinary Actions for the Establishment and Use of "small coffers". In particular, those involving private storage of public funds, unclear use of funds, private sharing, corruption, misappropriation, bribery, public travel, extravagance and waste, and reimbursement of expenses that should be borne by individuals must be transferred. Need to be investigated for organizational responsibility, by the discipline inspection and supervision organs to coordinate the organization department to deal with. (2) transferred to judicial organs. If the establishment and use of the "small treasury" is suspected of committing a crime, it can be transferred to the discipline inspection and supervision organs for investigation and handling, and then transferred to the judicial organs, or it can be directly transferred to the judicial organs, including public security organs or procuratorial organs. The following cases were transferred to the procuratorate: 1. Crime of corruption and bribery. Including the crime of corruption and bribery stipulated in Chapter VIII of the Specific Provisions of the Criminal Law and other criminal cases clearly stipulated in Chapter VIII for conviction and punishment, *** 12; The second is the crime of dereliction of duty committed by the staff of state organs, that is, 33 cases of dereliction of duty stipulated in Chapter 9 of the Specific Provisions of the Criminal Law. Other cases other than those mentioned above shall be transferred to public security organs. (3) transfer to the financial department. The audit inspection team found that accounting personnel participated in the establishment and use of the "small treasury", and if the circumstances were serious, the accounting qualification certificate was revoked and transferred to the financial department for handling. (four) transferred to the relevant functional departments. Other problems found in the inspection, such as budget, taxation, finance, land, etc., which have clear clues but cannot be investigated clearly or need to be handled by relevant departments, shall be transferred to relevant functional departments for investigation and handling.