The government misappropriated special funds.

Legal analysis: Misappropriation of special funds and materials refers to the act of administrative organs or civil servants misappropriating special funds and materials such as disaster relief, emergency rescue, flood control, epidemic prevention, special care, poverty alleviation, immigration, relief, social insurance, land acquisition compensation, etc., which causes great losses to the interests of the country and the people. "Special funds and articles" refers to funds and articles with specific purposes in the management of fiscal revenue and expenditure, such as disaster relief, emergency rescue, flood control, poverty alleviation, epidemic prevention, special care, immigration, relief, social insurance, land acquisition compensation and other special funds and articles.

Legal basis: Article 273 of the Criminal Law of People's Republic of China (PRC) misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, and if the circumstances are serious, causing great damage to the interests of the state and the people, the person who is directly responsible shall be sentenced to fixed-term imprisonment of not more than three years or if the period of criminal detention is particularly serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years.