What discipline does misappropriation of special funds violate?

Misappropriation of special funds violates the financial discipline and criminal law of earmarking funds. If the perpetrator misappropriates funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, and the circumstances are serious, resulting in great damage to the interests of the state and the people, it will constitute the crime of misappropriating specific funds and materials, and the person directly responsible will 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.

The crime of misappropriating specific funds and materials refers to the act of misappropriating the state for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief funds and materials in violation of the financial management system for specific funds and materials, and the circumstances are serious, resulting in great damage to the interests of the state and the people.

How to investigate the leadership responsibility of misappropriating special funds;

1, practicing fraud, defrauding state appropriations, investments or social donations, intercepting or misappropriating special financial funds, and changing the use of funds without authorization;

2, neglect of management, serious dereliction of duty, resulting in confusion in the management and use of special financial funds;

3, in violation of the provisions on the management and use of financial funds, resulting in the loss of special financial funds and major waste.

Legal basis:

criminal law

Article 273

Misappropriation of funds and materials used for disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, if the circumstances are serious, causing great damage to the interests of the state and the people, the persons who are 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.