Does misappropriating funds from small coffers constitute a crime of corruption?

May constitute corruption. Mainly depends on the use of this money by citizens, and uses it to distinguish between misappropriation and corruption.

1. Crime of embezzlement. It is a crime for a state functionary to misappropriate public funds for personal use and engage in illegal activities, or to misappropriate public funds for profit-making activities in a large amount, or to misappropriate public funds for more than three months.

2. Crime of Corruption It is a crime of corruption for a state functionary to embezzle, steal, cheat or illegally occupy public property by other means by taking advantage of his position.

Privately set up a "small treasury" is to collect funds for preservation and expenditure outside the accounting cashier of the financial department, without financial monitoring. "Small treasuries" are all formed through improper and illegal channels, and the common sources are:

1, extra-budgetary income is not accounted for;

2. Dispose of public property equipment without authorization after the money is not handed in;

3, interception and misappropriation of funds should be allocated;

4, the unit in the name of financial constraints to the relevant enterprises and institutions for "sponsorship fee";

5 units conceal or intercept profits, administrative fees or other income that should be turned over to the state;

6, the unit impersonator, defrauding the state financial allocation or subsidies.

To sum up, if the small vault is illegally established, it is definitely illegal to misappropriate the money from the small vault at this time. But it may also constitute the crime of corruption stipulated in the criminal law.

Legal basis:

Criminal law of the people's Republic of China

Article 384

Crime of misappropriating public funds If a state functionary takes advantage of his position to misappropriate public funds for personal use for 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, it is a crime of corruption and is 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 382

Crime of Corruption A state functionary who takes advantage of his position to embezzle, steal, cheat or illegally occupy public property by other means is a crime of corruption.

Personnel entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage state-owned property who embezzle, steal, defraud or otherwise illegally occupy state-owned property by taking advantage of their positions are regarded as corruption.

Whoever colludes with the personnel listed in the preceding two paragraphs and colludes with corruption shall be punished as a * * * offender.