Legal basis: Article 384 of the Criminal Law of People's Republic of China (PRC) shall be investigated for criminal responsibility for the crime of misappropriating public funds; If the amount is more than 3 million yuan, it shall be deemed as "a huge amount". In any of the following circumstances, it shall be deemed as "serious":
(a) the amount of misappropriation of public funds is more than one million yuan;
(2) misappropriating specific funds and materials such as disaster relief, emergency rescue, flood control, special care, poverty alleviation, immigration and relief, with the amount of more than 500,000 yuan but less than 1 million yuan;
(three) misappropriation of public funds is not returned, and the amount is less than 500 thousand yuan/kloc-0 million yuan;
(4) Other serious circumstances.