Legal basis: Article 10 of the Measures for the Administration of Residential Special Maintenance Funds. Before the establishment of the owners' congress, the residential special maintenance funds deposited by commercial residential owners and non-residential owners shall be hosted by the construction (real estate) department of the people's government of the city or county where the property is located. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall entrust local commercial banks as the special management banks for residential special maintenance funds within their respective administrative areas, and open special accounts for residential special maintenance funds in the special management banks. Open a special account for residential maintenance funds, set up an account based on the property management area, and set up a sub-account according to the house number; If the property management area is not demarcated, an account shall be set up in units of buildings, and a sub-account shall be set up according to the house number.