managers of government agencies and institutions need to pay cash when issuing invoices for food expenses. Because food expenses belong to one of the travel expenses of government agencies and institutions, it needs to be paid by the agent in cash first, and then reimbursed by the financial department, so the agent of government agencies and institutions needs to pay cash when issuing food invoices. Organs and institutions refer to organizations that are directly affiliated to government organs, funded or authorized by the government, and provide services for public affairs and interests.