The responsibilities for small treasury are: to confirm "small treasury", one should generally pay attention to the difference between "small treasury" and "misappropriation of public funds", "corruption", public funds deposited and withdrawn by separate households, and private possession of public funds.

The following aspects should generally be considered in handling: (1) According to the state's regulations on the handling of "small treasury", any violation of rules, knowing and intentional violations, turning the public into a small public, turning the public into private, withholding or transferring state assets, etc.

All illegal gains set up outside the accounts shall be confiscated.

(2) Any privately deposited public funds outside the accounts that have not been clearly stipulated by the state are funds that are turned over to the budget and must be turned over to the finance department in accordance with regulations; those that belong to other funds should be based on the principle of two separate lines of revenue and expenditure.

Include it within the scope of financial management and use it in accordance with regulations.

(3) All service income should be used according to regulations after deducting costs or offsetting funds.

(4) If the "small treasury" has been given to employees as bonuses or purchased in kind, it should be included in the total bonus to offset the employee incentive fund. If the individual's monthly income exceeds the national regulations, personal income tax must be paid.

(5) If public funds are deposited in a bank in a private name, according to the "Cash Management Regulations", all cash deposited and interest earned will be confiscated; and a fine of 30% to 50% of the deposited amount will be imposed.

(6) According to the regulations of the Ministry of Finance, the Audit Office and the People's Bank of China: for units that set up "small treasury" privately, in addition to financial penalties, the main person in charge and relevant personnel of the unit must also be given party and political disciplinary sanctions; if this constitutes a crime,

.

It should be promptly transferred to judicial authorities for processing.

(7) According to Article 2 of the "Supplementary Notice of the Ministry of Finance on Several Policy Issues Regarding the Inventory of "Small Treasurys"": "In addition to all the funds found in the 'small treasury' of public institutions, in addition to being fully handed over to the finance or offset against the fiscal allocation,

A fine equivalent to 1-2 times the rolling balance of the 'small treasury' in 1992 and the amount of capital income of the 'small treasury' since 1993 should be imposed."