Of course, the most important function of welfare funds is to spend on employees' welfare, and employees' heating expenses (barbecue expenses) and heatstroke prevention and cooling expenses naturally belong to this category; It doesn't matter if you give money to employees, but you have to go through the formalities, that is, the leader approves and prepares a distribution roster, which is signed by employees or distributed through banks. Of course, don't forget to withhold the excessive personal income tax.