The special funds for public institutions mainly include: employee welfare fund, medical fund, repair and purchase fund, housing fund, etc. 1, employee welfare fund from the balance of the year; 2, the medical fund from the business expenses and operating expenses; 3, repair and purchase funds from business expenses and operating expenses, at the same time, clean up the scrap fixed assets residual value incomings into repair and purchase funds; 4. The housing fund records the income received from various housing funds (excluding the housing accumulation fund paid by individuals).