According to the inquiry of legal charts, it can be seen that the legal person should report to the public security organ in time when misappropriating company public funds, and it is illegal for an enterprise legal person to misappropriate public funds. In the face of unauthorized misappropriation of public funds, you can report directly to the public security. Reporting a case refers to the act of organs, organizations, enterprises, institutions and citizens, including victims, reporting criminal facts or criminal suspects to judicial organs. Those who misappropriate funds for personal use or lend them to others, and the amount is relatively large and has not been paid back for more than three months, or engage in profit-making activities or illegal activities for less than three months, are suspected of misappropriating funds and are sentenced to fixed-term imprisonment of not more than three years or criminal detention. Legal basis: Crime of misappropriating funds in Article 272 of the Criminal Law of People's Republic of China (PRC). The staff of a company, enterprise or unit misappropriates the funds of the unit for personal use or lends them to others by taking advantage of their positions. Those who fail to pay back a large amount for more than three months, or those who engage in profit-making activities or illegal activities, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention; Whoever misappropriates the funds of his own unit in a huge amount, or fails to return the funds in a large amount, shall be sentenced to fixed-term imprisonment of not less than three years but not more than ten years. Personnel engaged in public service in state-owned companies, enterprises or their state-owned units and personnel appointed by state-owned companies, enterprises or their state-owned units to engage in public service in non-state-owned companies, enterprises and their units shall be convicted and punished in accordance with the provisions of Article 384 of this Law.