(1) Food expenses: including grain, vegetables, cooking oil, meat, eggs, fish, soybean products and condiments.
(2) Clothing and bedding expenses: these are for the purchase of clothes, pants, bedding, sheets, shoes and socks for roving prisoners, prisoners in financial difficulties and prisoners serving their sentences in detention centers.
(3) Medical expenses: medical expenses, medicines and medical check-ups for medical consultations and hospitalization of prisoners, as well as expenses for medicines and disposable (low-value consumable) medical equipment purchased by the medical clinic of the detention center.
(4) public miscellaneous expenses: the cost of hand towels, sanitary napkins, disinfectant water, hairdressing tools, towels, soap, toothbrushes, toothpaste, brooms, mops and other daily life hygiene supplies for inmates, the cost of coal and fuel for inmates' canteens, and the wages of cooks and temporary workers. Article 7 Official Fees
(1) Publicity and Education Fees: Fees for ordering newspapers, books, and paper, pens, envelopes, and audio and video tapes for educating and studying prisoners.
(2) Water and electricity expenses: expenses for water and electricity in the detention center.
(3) Heating expenses: fuel expenses for heating in winter, purchase and maintenance of stoves, wages for hiring temporary boiler workers, and coal-saving prizes for prisoners.
(4) Archival material costs: the printing of documents, logos, cards, etc., used for statistics and management of prisoners, reproduction of archival materials, translation of foreign language materials and other costs.
(5) escort costs: the cost of casting off and escorting prisoners' travel and special expenses for escorting. Article 8: Equipment Acquisition Costs
(1) Vehicle Acquisition Costs: Costs for the acquisition of vehicles for escorting and delivering convicted prisoners, and vehicles for transporting food, fuel and other living expenses of prisoners.
(2) Evidence-gathering equipment costs: for the purchase of monitoring stations, video cameras, monitors, video recorders, cameras, fingerprint presses and supporting equipment needed for the monitoring system.
(3) communication equipment costs: wired, wireless communication equipment and equipment purchase costs, testing, maintenance instruments and meters purchase costs.
(d) computer equipment costs: electronic computers and their supporting equipment and equipment acquisition costs.
(v) police equipment acquisition costs: handcuffs, shackles, firearms, protective gear, non-lethal weapons and riot control equipment and security precautions required for the power grid, power generation, lighting, alarm devices and other equipment acquisition costs.
(6) Furniture acquisition costs: office desks, chairs, coffee tables, file cabinets, electric fans, exhaust equipment, generators, etc. and their supporting equipment acquisition costs. Article IX equipment consumption costs
(a) transport consumption costs: custody of prisoner cars, living cars and other means of transport used in various fuel costs, licenses, insurance and transportation and miscellaneous expenses, maintenance costs, maintenance tools and the purchase of incidental materials.
(ii) Communication consumption costs: rental of wired telephone lines, maintenance of communication equipment and line testing and overhauling costs, as well as the purchase of incidental tools and other daily operational consumables.
(iii) Consumption of forensic equipment: maintenance of surveillance equipment, line testing and overhauling, and acquisition of incidental tools and other operational consumables.
(iv) Computer consumption costs: electronic computer installation, maintenance, transportation and miscellaneous expenses, computer room renovation costs, the acquisition of daily consumable supplies, software and database development costs.
(v) police equipment consumption costs: police equipment maintenance costs, the acquisition of various types of ammunition, storage and transportation costs.
(vi) Other equipment consumption costs: maintenance and consumption costs of operational equipment not included in the above consumption costs. Article 10 Repair Costs
For the repair costs of the buildings of the detention centers (including the buildings for the prison area, the administrative office buildings, the buildings for the armed police barracks and the buildings for the production area of the short-term prisoners, etc.), the perimeter walls, the guard post buildings, the roads, etc., and the appurtenant facilities. Article 11 Other Expenses
(1) Funeral Expenses: Expenses incurred for the normal and unnatural deaths of inmates in the prison.
(2) Expenses required for the greening of the detention center.
(3) other expenses: expenses not included in the above expenditure items, which must be spent in the operation of the detention center. Article 12 The funds for detention centers and public security operational expenses shall be managed separately, with separate accounts, annual budgets and final accounts prepared separately, and accounted for in accordance with the subjects stipulated in the scope of their expenditures. When the budget and final accounts are compiled and reported, they are included in the corresponding national expenditure accounts. Fees for the sustenance of prisoners are included in "operating expenses", equipment purchases are included in "equipment purchases", official fees and equipment consumption are included in "official expenses", and repair costs are included in "maintenance costs". "Maintenance costs", other costs are included in "other costs" and other "item" level accounts.