Special funds account for 40% of the accumulated surplus. The Notice on the Proportion of Withdrawing Special Funds from Public Institutions clarifies that the proportion of withdrawal of welfare funds for employees of public institutions shall be determined within 40% of the annual non-financial appropriation balance of the unit. The employee welfare fund mainly uses the expenditure of collective welfare, such as collecting the fees of entrusted welfare and facilities, subsidizing the logistics service department, subsidizing the unit canteen, etc. It is considered that the cost overruns of employees' free medical care should be borne by the unit according to the regulations, and other expenses can be paid by the employee welfare fund according to the state regulations. Accumulated surplus = accumulated surplus at the beginning of the year+current income-current expenditure.