According to the Measures for the Administration of Residential Special Maintenance Funds jointly promulgated by the former Ministry of Construction and the Ministry of Finance, if the construction (real estate) department of the municipal or county people's government misappropriates residential special maintenance funds, the misappropriated residential special maintenance funds shall be recovered by the construction (real estate) department of the people's government at the next higher level, and the directly responsible person in charge and other directly responsible personnel shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law. The competent department of construction (real estate) of the people's government at or above the county level, the financial department and its staff take advantage of their positions, accept other people's property or other benefits, fail to perform their duties of supervision and management according to law, or find that illegal acts are not investigated, they shall be punished according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.