According to the year-end carry-over process of the government accounting system, if there is a balance in the "non-financial allocation balance" in that year, if special funds should be withdrawn in accordance with relevant regulations, it will be transferred to "special balance" and the balance will be transferred to "non-financial allocation balance".
The balance of special fund is the difference between the proceeds from special purpose fund of total budget accounting management at all levels and the year-end balance of expenditure, which is one of the three major financial balances and belongs to the net assets of financial departments at all levels.