2. The general requirements for handling and punishing the problem of "small treasury" found in the inspection are: bringing the funds or assets of "small treasury" into the account books stipulated by the state for unified registration and accounting; For financial funds, those turned over to the state treasury and those turned over to the financial special account shall be turned over to the financial special account; For the "small treasury" funds issued to individuals, the recovery should be recovered and the refund should be returned; For the establishment and use of "small treasury", the unit shall be given a warning or informed criticism, and a fine shall be imposed; The "small treasury" involving tax issues shall be handled in accordance with the relevant provisions of the tax law; The person in charge and other directly responsible personnel who are directly responsible for the establishment of the "small treasury" shall be seriously investigated for responsibility in accordance with the relevant provisions of the party discipline and relevant laws and regulations; Accounting personnel participate in the establishment of "small treasury", and if the circumstances are serious, the accounting qualification certificate shall be revoked; If a "small treasury" is set up after the promulgation of the "Opinions", the main leaders, leaders in charge and those directly responsible should be dealt with severely, dismissed first according to organizational procedures, and then held accountable according to party discipline and relevant laws and regulations; If the amount of "small coffers" is huge and the circumstances are serious, it will be dealt with severely in accordance with relevant regulations, and its behavior and punishment decision will be announced; Suspected of a crime, transferred to judicial organs for handling according to law. Other illegal acts found in the special treatment work shall be handled in accordance with relevant state laws and regulations.