Legal basis: Measures for the Administration of Residential Special Maintenance Funds
Article 14 The special account management bank and the house selling unit that collects special maintenance funds for houses shall issue special bills for special maintenance funds for houses under the unified supervision of the Ministry of Finance or the financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
Article 34 The purchase, use, storage and write-off management of special bills for residential special maintenance funds shall be implemented in accordance with the relevant provisions of the Ministry of Finance and the financial departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and shall be subject to supervision and inspection by the financial departments.