Legal analysis: used for major and medium-sized repairs and renovation projects of main structures, public parts and public facilities and equipment after the warranty period expires. Housing maintenance fund actually includes housing public facilities special fund and housing maintenance fund. The special fund for housing public facilities is referred to as the special fund, which is used for projects such as the renovation of common parts of property and public facilities and equipment, and shall not be used for other purposes. Housing special maintenance funds to implement the principle of "money with the house". When the house is transferred, the remaining funds in the account are also transferred to the new owner of the house. 2. When the commercial housing is sold, the purchaser and the selling unit shall sign the relevant agreement on the payment of the housing maintenance fund, and the purchaser shall pay the housing maintenance fund to the selling unit at the rate of 2-3% of the purchase price. The maintenance fund collected by the selling unit belongs to all owners and is not included in the residential sales income.

Legal basis: Measures for Financial Management of Cultural Institutions 1. Preparation of regular budget: (1) personnel expenses; Refers to the expenditure for individual employees of this unit. It mainly includes wages, supplementary wages, employee welfare expenses, retirees' expenses, main non-staple food price subsidies, people's grants, etc. The personnel budget should be compiled according to the labor wage plan issued by the superior, the actual number of employees, the expenditure standard and budget quota uniformly stipulated by the state and other relevant provisions of the state, according to "item" and "paragraph".