The municipal real estate administrative department is responsible for the supervision of the city's maintenance fund. District real estate administrative departments shall, in accordance with the division of labor prescribed by the municipal real estate administrative departments, do a good job in the management of maintenance funds within their respective jurisdictions. The financial department shall guide and supervise the management and use of maintenance funds according to their duties. The maintenance fund collected or extracted by the unit selling houses shall be registered with the real estate administrative department within 10 days from the date of receiving the maintenance fund, and the special account management shall be implemented after being audited by the real estate administrative department. The use of commercial residential maintenance funds, by the property management unit to set up the owners' committee to put forward the use plan, approved by the owners' committee, reported to the real estate administrative departments for the record, in accordance with the principle of efficient and frugal use. If the owners' committee is not established, the maintenance funds will be used by the property management unit during the escrow period of the real estate administrative department, and the maintenance plan will be reported to the real estate administrative department for examination and approval after the consent of the relevant owners, and approved by the finance department at the same level and notified to the bank to allocate funds. The use of public housing after-sales maintenance fund, after the establishment of the owners' committee, by the property management unit in conjunction with the units selling houses and the owners' committee put forward the use plan, after the approval of the owners' committee, reported to the real estate administrative departments for the record. If the owners' committee is not established, the maintenance fund will be used by the property management unit during the escrow period of the real estate administrative department. After the use plan is approved by the selling unit and the relevant owners, it will be reported to the real estate administrative department for examination and approval, and the bank will be notified to allocate funds after approval. Entrusted by the financial department to use the special funds for after-sales maintenance of public housing, it shall apply to the financial department. (Basis: Wu [2006] No.61)