Capital flow:
Payment of funds: payer → income households of district (county) level agencies → financial accounts of district (county) level agencies → expenditure households of district (county) level agencies → income households of municipal level agencies → financial accounts of municipal level.
Allocation of funds: municipal financial accounts → municipal organ expenditure households → district (county) level organ income households → district (county) level organ financial accounts → district (county) level organ expenditure households → payment unit reference materials: