Divan-e Mohasebat and the Problem of Paying Salaries in the Qajar Period(1909-1911)

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.