The village cadres' embezzlement of grain subsidies constitutes a crime. To which department? If the suspected embezzlement exceeds 5000 yuan, it will constitute the beginning of the crime of embezzlement. You can report it to the local supervision department, procuratorate or superior government department. According to Article 382 of the Criminal Law of the People's Republic of China, a state functionary who, taking advantage of his position, misappropriates, steals, defrauds or illegally occupies public property by other means is guilty of corruption. Personnel entrusted by state organs, state-owned companies, enterprises, institutions and people's organizations to manage and manage state-owned property who, taking advantage of their positions, misappropriate, steal, defraud or illegally possess state-owned property by other means shall be regarded as embezzlement. Whoever colludes with the persons listed in the preceding two paragraphs to commit embezzlement shall be regarded as an accomplice and punished. Article 383 Whoever commits the crime of corruption shall, according to the seriousness of the circumstances, be punished in accordance with the following provisions: (1) An individual who embezzles more than 100000 yuan shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment and may also be sentenced to confiscation of property; If the circumstances are especially serious, he shall be sentenced to death and confiscation of property. （2） An individual who embezzles not less than 50000 yuan but not more than 100000 yuan shall be sentenced to fixed-term imprisonment of not less than five years and may also be sentenced to confiscation of property; If the circumstances are especially serious, he shall be sentenced to life imprisonment and confiscation of property. （3） An individual who embezzles not less than 5000 yuan but not more than 50000 yuan shall be sentenced to fixed-term imprisonment of not less than one year but not more than seven years; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than seven years but not more than 10 years. If an individual embezzles more than 5000 yuan but less than 10000 yuan and shows repentance after committing a crime and actively returns the stolen goods, he may be given a mitigated punishment or be exempted from criminal punishment, and the unit to which he belongs or the competent authority at a higher level shall give him administrative sanctions. （4） An individual who embezzles less than 5000 yuan, if the circumstances are relatively serious, shall be sentenced to fixed-term imprisonment of not more than two years or criminal detention; If the circumstances are relatively minor, the unit to which he belongs or the competent authority at a higher level shall, at its discretion, impose administrative sanctions. Those who repeatedly embezzle without being dealt with shall be punished according to the accumulated amount of embezzlement.