مجموعة ٣/٢٨(٢)"بلاد فارس. الوضع المالي". [و‎‎١‎٠‎٤] (٨١٧/٢٠٧)

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progress made by inspection commissions in Qum, Kashan, Azerbaijan,
Hamadan, Aligudarz and Khorassan.
In addition to the General Inspection Administration, we have crea
ted specialized inspection services in ihe administrations and sections, no
tably in the Road Transport Administration and the Distribution Section.
These services arc doing increasingly effective work. Commendable pro
gress has been made in the discovery and checking of frauds in connec
tion with coupons. An attempt to steal goods from the Government store
has been detected and appropriately dealt with. Recently we have had some
cases of forgery.
The Accounts and Audits Administration bears the major responsi
bility for preventing and uncovering financial irregularities. The system
that has been in operation in the Iranian Government is inadequate to
insure either proper and prompt accounting or effective auditing. Improve
ment in this connection is being made.
The Accounts and Audits Administration reports the following lour
examples of irregularities discovered during Bahman; one in the Glycerine
Factory, where the General Inspection Administration is making investiga
tions; one in the Cereals and Bread Section, where a check without sup
porting documents was issued for approximately (>00.000 rials; one in the
Ministry of Justice, where a sum of approximately 170,000 rials was im
properly disbursed; and one in the Ministry of M ar, where a large sum
had been advanced to a contractor for the delivery of rice. Ihe rice was
not delivered, and the letter of guarantee given by the contractor was
found to be forged.
Our inspectors are seriously handicapped by the lack of automobiles.
We have honest and zealous financial agents, but in some cases they
are practically unable to visit their sub - agencies. In Yazd, for ex
ample, the financial agency has no automobile that is capable of being
used.
In my opinion, a major means of eliminating dishonesty is to have an
American Finance Director in each of the provinces. In the two provinces where
Americans are now stationed, the results have already been gratifying. Du-
' ring the last month. Mr. Wiens at Isfahan, ably assisted by Iranian officials,
has uncovered a considerable amount of thievery at Nadjafabad and has
recovered large sums of stolen money. American finance Directors, with
their own inspection forces, can exercise a more constant control and a