1. First of all, according to the provisions of the financial system, the school issues receipts and records the amount of meal supplements received in the financial books.

2. Secondly, the school uses dietary subsidies according to the prescribed purposes to ensure that the funds are used to improve the nutritional status of students. Schools can use food subsidies to buy food and pay for canteens.

3. Finally, when using the meal subsidy, the school should issue expenditure vouchers in accordance with the provisions of the financial system, and record the amount of meal subsidy expenditure in the financial books.