چکیده:
Paying salaries of civil and military officials was one of the main challenges of the Qajar government. The increasing number of payrolls, delays in payments, or salaries without financial credentials has made the problem a major challenge. Traditional methods and recruiting foreign advisers could not solve this problem. After the Constitutional Revolution, the government and the parliament set up independent oversight mechanisms to resolve this problem to prevent the loss of income of the country and to speed up the payment of employees' salaries. In the same vein, Divan-e Mohasebat was formed to control finances, especially organizing in the turbulent situation of employees' salaries. The main issue in this research is the study of the cause and necessity of the establishment of Divan-e Mohasebat on the one hand and its performance in the way of dealing with the issue of paying the salaries of government employees on the other. Findings of this study indicate that there are many delays in the adoption of Divan-e Mohasebat law, high deficits in the internal regulation, the inability to summon officials and reckoning their account, the lack of expertise and experience among members, and the widespread scope of the issue of pay-as-you-go, resulting in inefficiency of Divan-e Mohasebat and, eventually, its dissolution.
خلاصه ماشینی:
1 The Court of Audit and the Issue of Salary Payments during the Qajar Era (1227-1229 AH) 2 Amin Mohammadi 3 Alireza Molaei Tavani 4 Seyyed Mohammad Rahim Rabanizadeh Submission Date: 98/3/25 Acceptance Date: 98/7/13 Abstract The payment of salaries to civil and military employees was one of the significant challenges of the Qajar government.
The lack of systematic supervision over finances led provincial governors, with the help of Mustawfis (tax collectors), to assign salaries to individuals who did not physically exist, or to buy the salary recipients' promissory notes at very low prices by delaying payments (Sakma, 240/16202).
Given what has been said, in the present article, an attempt has been made to analyze the content of the documents of the Ministry of Economy and Finance, the documents of the Royal Household, and the detailed debates of the National Consultative Assembly, while explaining the necessity of forming the Court of Audit and outlining its structure and duties, to examine the issue of salary payments and the actions of the Court of Audit to solve this problem, and finally to answer this question: was the Court able to solve the issue of salary payments or not?
According to Article 13 of the Law of Establishment of the Court of Audit, the Ministry of Finance could hire other employees of the Court of Audit at its discretion (Detailed Proceedings of the National Consultative Assembly, Second Term, 1328, Session 135).
After receiving the reports of the discoverers, the Court of Audit would send letters to the relevant accounting departments and request the official ledger information regarding the individuals' salaries (Sakma, 240/059455).
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