Identifying and comparing the cultural and construction budget Dafahe Sarf in the Qajar era

The budget is the most important financial document for assessing government income and expenditure. Before the constitution, there was a budget line called Dafah or the Siqe "Sarf" in the financial offices, which was considered the cultural and construction part of the government budget. For this reason, it is important to examine this line of the budget, how much of the country's total budget has been spent on civil and cultural affairs, and to what matters has it been allocated? Therefore, the purpose of this research is to identify and examine the position of the Sarf form in the budget document and the amount of changes and the ratio of each of its elements to each other. The findings of the research indicate that the Dafah Sarf was one percent of the total budget, and this cost existed in both the civil and provincial parts. The difference between Sarfe  Diwani and Velayati was in the expenditure of "Mubarak's pocket", which was the most expensive in the Diwani sector. Chaparkhaneh, Mazaje, and building repair are unique in the provincial sector, and building repair cost the most in the provincial sector