Separate accounting. Meal service is provided by catering or consignment, and the meal fee is managed by the school on a cash basis. Commissioned to a third-party catering company, the school and the canteen contractor will open a * * * account, and the annual stabilization fund will be paid to the * * * account by the contractor according to the requirements of the bidding documents. The revenue and expenditure will be accounted for by the contractor, and all financial activities of the canteen will be supervised by the school.