Legal analysis: local financial departments at all levels should allocate funds in strict accordance with the relevant requirements of fiscal treasury management, and strictly implement the relevant provisions of direct fund management for funds included in the scope of direct fund management. Public funds shall be paid to the final payee in accordance with the relevant provisions of the centralized payment system of the state treasury. County-level finance and education departments should supervise and guide schools to speed up the implementation of public funds budget, timely introduce direct fund payment information into the direct fund monitoring system, and track the progress and flow of expenditure.

Legal basis: Notice of the General Office of the Ministry of Finance and the General Office of the Ministry of Education on Further Strengthening the Management of Public Funds in Compulsory Education Schools 1. Effective implementation of compulsory education with responsibility for sharing funds and responsibility for management is the most important thing in education. In order to ensure the normal development of education and teaching activities in compulsory education schools, the public funds shared by governments at all levels must be in place in full and on time. All localities should earnestly raise awareness and take more effective supervision and restraint measures to ensure the implementation of the responsibility of financial sharing of public funds at all levels below the provincial level. Provincial finance and education departments should supervise and guide the municipal and county finance and education departments to optimize and improve the financial management system of local schools according to local conditions in accordance with the requirements of budget management, centralized treasury payment, government procurement and other related financial reforms, and timely and fully allocate public funds for compulsory education schools according to regulations. It is strictly forbidden to delay the disbursement of funds, and it is strictly forbidden to occupy, misappropriate, intercept or deduct funds. County-level education and finance departments should implement the main responsibility of fund management, further strengthen the budget and financial management of compulsory education schools, standardize the use of public funds, optimize the reimbursement process, ensure the reasonable capital demand of schools and ensure the normal operation of schools.