Consequences of misappropriating special funds

Embezzling and misappropriating special funds for special purposes only violates the financial discipline of special funds, which is also commonly known as "the money to buy oil is salt." It is generally believed that in order to solve the project funding gap of such and such matters, there is no serious problem from the common sense of the people, and it can be handled according to the regulations, such as "ordering correction and adjustment of relevant accounting accounts, recovering relevant financial funds, and returning illegal income within a time limit". It is against the criminal law to use funds and materials specially used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief for other purposes.

Legal basis:

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 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.