How to characterize the expenditure of funds for poverty alleviation by corruption belonging to village committees?

Hello, the main body of the crime of corruption is based on the legislative interpretation of the second paragraph of Article 93 of the Criminal Law of the National People's Congress Standing Committee (NPCSC) on April 29, 2000: village grass-roots organizations such as villagers' committees assist the people's government in the following administrative work, which belongs to "other persons engaged in public affairs according to law" as stipulated in the second paragraph of Article 93 of the Criminal Law: ① managing disaster relief, emergency rescue, wind prevention, special care, poverty alleviation, immigration and relief funds and materials; ② Management of social donation public welfare undertakings; ③ Management of state-owned land; (4) Management of land acquisition compensation; (5) Collecting and paying taxes; 6 related family planning, household registration and conscription work; All landowners to assist other administrative work of the people's government. In other words, village grassroots organizations such as village committees can also become the main body of corruption. As for the use of funds for corruption, it does not affect the convicted subject of corruption, and can only be characterized as a lighter or mitigated punishment.