Legal analysis: (1) graded responsibility, graded burden. The relief work shall be managed at different levels, and the relief funds shall be distributed at different levels. City and county civil affairs departments should actively strive for the people's governments at the city and county levels to include disaster relief funds in the fiscal budget; When suffering from serious natural disasters, actively seek support and subsidies from superiors according to the disaster situation and losses.

(2) Give prominence to key points and help by classification. According to factors such as disaster losses and self-help ability, we will arrange disaster relief funds reasonably and give priority to the hardest hit areas. According to the degree of disaster, the economic situation and the self-help ability of the victims, relief is given in different categories.

(three) earmarking, special account management. Disaster relief funds shall not be used to balance the financial budget and pay wages, and shall not be evenly distributed or withheld or misappropriated, nor shall they be used for compensation, nor shall they be used for extracting various expenses including working funds. The funds needed for disaster relief and donations should be included in the fiscal budget at the corresponding level to ensure the normal development of disaster relief and social donations.

(4) Openness, fairness and justice. The distribution of disaster relief funds shall be open to the public and subject to social supervision.

Legal basis: Interim Measures for the Administration of the Central Natural Disaster Relief Fund.

Article 22 The local supervision bureau of the Ministry of Finance shall supervise the territorial disaster relief funds according to the job responsibilities and requirements of the Ministry of Finance.

Twenty-third disaster relief funds management should strictly implement the relevant provisions of the budget disclosure.