我公司是外商投资企业，每年从税后利润中计提0.5%的职工奖励和福利基金，几年之后账上挂着大笔负债没有支付，现在我们在研究如何使用问题以及如何审批问题，我汇总了一些使用情况，请看一下是否符合规定，同时也对职工福利费做了一些汇总，麻烦帮我看一下是否正确？谢谢。

List for using the Staff Welfare Payable (14%)

1) Expenses for medical treatment in other cities;

2) Medical subsidy for the direct relatives of staffs’;

3) The medical expenses of the staff without the medical insurance

4) Subsidies for the staffs with difficulty in maintaining living;

5) Salary of the staffs working for company’s welfare, such as medical staffs;

6) Festival welfare or subsidies.

7) Payments for funeral and consolation;

8) Transportation expenses for visiting relatives;

9) Subsidies of heating bill in winter;

10) Subsidies for high-temperature in summer 

11) Subsidies for traffic expenses (reimbursed part)

12) Subsidies for one child

13) Subsidies for kindergarten

14) Salary of staffs working for cafeteria and dressing or bathing room

15) Expenses for purchasing and maintaining appliances for cafeteria and dressing or bathing room

16) Expense for setting up home

17) Supplementary pension insurance

18) Sanitary expenses

19) Meal subsidy for medical treatment 

   List for using the Staff Bonus and Welfare Fund

1) Irregular bonus to staffs that make a big contribution, good result and performance, or excellent advice

2) Purchasing the commercial insurance for employees

3) A group of staffs’ traveling expenses

4) Subsidy for staffs’ house or apartments

5) Expenditures for the company’s public welfare, such as building a cafeteria, staff’s dressing room, bathing room and so on.

6) Expenditures for purchasing, building or renting staffs’ apartment or dormitory 

7) Expenditures for purchasing, building or renting staffs’ entertainment or sports equipments or places

8) Expenses of staff’s health campaign

9) The part of the welfare expense that is beyond 14% of the total salary

10) Purchasing vehicles for staffs’ working traffic