Special funds and materials

Legal analysis: Specific funds and materials can only be used by the state for disaster relief, emergency rescue, flood control, special care, poverty alleviation, resettlement and relief, including civil affairs expenditures arranged by the state budget for the above purposes, temporary funds and materials allocated for disaster relief, emergency rescue and flood control, and disaster relief and relief funds and materials collected by the state.

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 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.