The finance of Kunming regards supporting the development of basic education as the key work of people’s livelihood security, conscientiously implements the responsibility of financial security, supports the implementation of the nutrition improvement plan for rural compulsory education students, and effectively enhances the sense of happiness and acquisition of rural students.　

　　Strengthen the financial guarantee and implement the sharing mechanism.According to the "Measures for the Implementation of Nutrition Improvement Plan for Rural Compulsory Education Students", we should make good use of the funds awarded by the central government, resolutely shoulder the responsibility of local finance, and rationally arrange the funds that should be borne by local finance in the implementation of the nutrition improvement plan for rural compulsory education students to ensure the implementation of this policy of benefiting the people.

　　Strengthen fund management, and it is strictly forbidden to embezzle, misappropriate or misappropriate funds.Strengthen the management of the use of funds, urge all project schools to strictly implement the financial system, set up a special ledger for nutrition and dietary subsidy funds, conduct detailed accounting, and strengthen the accounting management of food procurement costs. It is clearly required that nutrition and dietary subsidy funds should not be directly distributed to students and parents, and canteen income and expenditure should not occupy nutrition and dietary subsidy funds. It is strictly forbidden to deduct, intercept, occupy or misappropriate them to ensure that funds are accurately used to improve the nutritional status and physical quality of rural students.　

　　Strengthen procurement management and enforce financial discipline.Supervise and urge all nutrition improvement project schools to strictly implement the procurement law and other laws and regulations and the relevant provisions of the Ministry of Finance, and carry out the whole process supervision and management of nutrition improvement projects from the aspects of procurement demand management, timely disclosure of procurement intentions, reasonable determination of procurement subjects and procurement methods, strict planning of procurement procedures, standardized contract management, and strengthening performance acceptance.　

　　Strengthen performance management and use funds to the "cutting edge".Supervise all nutrition improvement project schools to combine the actual characteristics of nutrition improvement, focus on the management and use of nutritional dietary subsidy funds, students’ nutritional improvement, and the implementation of relevant management systems, set reasonable performance targets, do a good job in performance operation monitoring, establish a scientific performance evaluation system, strengthen the application of performance evaluation results, and improve the allocation efficiency and use efficiency of nutritional dietary subsidy funds.　

　　Strengthen supervision and inspection and carry out supervision in various aspects.The financial department shall coordinate education, sports, auditing departments and schools implementing nutrition improvement projects to strengthen supervision over the use and management of nutrition and dietary subsidy funds, conduct regular audits, and consciously accept supervision and inspection such as auditing. All implementing schools are required to establish and improve the internal control system, strengthen internal supervision, disclose the income and expenditure of canteens at least once every semester, and consciously accept the supervision of teachers, students, parents and society. Use the management information system of the national nutrition improvement plan for rural compulsory education students, strengthen the real-name system management of beneficiary students, and strictly prevent taking or taking the food subsidy funds. The education department shall strengthen the audit of data information and be responsible for the authenticity, integrity and accuracy of data.