Which department should file a case for investigation of the crime of misappropriating specific funds and materials?

The crime of misappropriating specific funds and materials shall be directly investigated and dealt with by the people's procuratorate according to law.

Misappropriation of funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief shall be filed for prosecution under any of the following circumstances:

1, misappropriating specific funds and materials in an amount of more than 5,000 yuan;

2, causing direct economic losses to the country and the people in the amount of more than fifty thousand yuan;

3, although not up to the prescribed amount, but repeatedly misappropriated specific funds and materials, or caused serious difficulties to people's production and life;

4, serious damage to the national reputation, or cause adverse social impact;

5. Other circumstances that cause great damage to the interests of the state and the people.

legal ground

Criminal law of the people's Republic of China

Article 273 Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, thus 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 criminal detention; If the circumstances are especially serious, they shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years. Article 382 Any state functionary who embezzles, steals, swindles or illegally occupies public property by other means by taking advantage of his position is guilty of corruption. Article 384 Any state functionary who, taking advantage of his position, misappropriates public funds for personal use to engage in illegal activities, or misappropriates a large amount of public funds for profit-making activities, or misappropriates a large amount of public funds for more than three months without paying them back, is guilty of corruption and shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than five years. Whoever misappropriates a huge amount of public funds and fails to return it shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment.

Whoever misappropriates funds and materials for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for personal use shall be given a heavier punishment. Article 394 State functionaries who accept gifts in domestic official activities or foreign exchanges shall hand them in according to state regulations, and shall not hand them in. If the amount is relatively large, he shall be convicted and punished in accordance with the provisions of Articles 382 and 383 of this Law.