From: entekhab.ir
Subject: هشدار دیوان محاسبات به بخشنامه دولت
Date: Thu, 28 May 2026 04:01:08 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--02BF44086D1C17290127B9AA44F4C310_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----02BF44086D1C17290127B9AA44F4C310_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html

PCFET0NUWVBFIGh0bWwgUFVCTElDICItLy9XM0MvL0RURCBIVE1MIDQuMDEgVHJhbnNpdGlvbmFs
Ly9FTiIgImh0dHA6Ly93d3cudzMub3JnL1RSL2h0bWw0L2xvb3NlLmR0ZCI+IDxodG1sIGxhbmc9
ImZhLUlSIj4gPGhlYWQ+IDxtZXRhIGh0dHAtZXF1aXY9IkNvbnRlbnQtVHlwZSIgY29udGVudD0i
dGV4dC9odG1sOyBjaGFyc2V0PVVURi04Ij4gPGxpbmsgcmVsPSJzaG9ydGN1dCBpY29uIiBocmVm
PSJmYXZpY29uLmljbyI+IDxsaW5rIGhyZWY9Imh0dHBzOi8vY2RuLmVudGVraGFiLmlyL2NsaWVu
dC90aGVtZXMvZmEvbWFpbi9jc3MvY29udGVudF85OTIyOC5jc3MiIHR5cGU9dGV4dC9jc3MgcmVs
PXN0eWxlc2hlZXQ+IDx0aXRsZT7Zh9i02K/Yp9ixINiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog
2KjZhyDYqNiu2LTZhtin2YXZhyDYr9mI2YTYqjwvdGl0bGU+IDwvaGVhZD4gPGJvZHkgY2xhc3M9
InNhdmVfYm9keSI+ICAgICA8ZGl2IGNsYXNzPSJzYXZlX3BhZ2UiIHN0eWxlPSJkaXJlY3Rpb246
IHJ0bCI+ICAgICAgICAgPGRpdiBjbGFzcz0icHJpbnRfbG9nb19jIj4gCTxpbWcgc3JjPSJodHRw
czovL2Nkbi5lbnRla2hhYi5pci9jbGllbnQvdGhlbWVzL2ZhL21haW4vaW1nL3ByaW50X2xvZ28u
Z2lmIiBjbGFzcz0iY2VudGVyX2ltZyI+IDwvZGl2PiA8ZGl2IGNsYXNzPSJuZXdzX3ByaW50X2Nv
bnRhaW5lciI+ICAgICA8ZGl2IGNsYXNzPSJuZXdzX3J1dGl0ciI+PC9kaXY+ICAgICA8ZGl2IGNs
YXNzPSJ0aXRsZV9jIj7Zh9i02K/Yp9ixINiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog2KjZhyDY
qNiu2LTZhtin2YXZhyDYr9mI2YTYqjwvZGl2PiAgICAgICAgICA8ZGl2IGNsYXNzPSJuZXdzX3By
aW50X2NvbnRlbnQiPiAgICAgICAgIDxkaXYgY2xhc3M9InJ1dGl0ciBwcmludF9pZCI+2qnYryDY
rtio2LE6INu527Lbs9u327E8L2Rpdj4gICAgICAgICA8ZGl2IGNsYXNzPSJydXRpdHIgcHJpbnRf
ZGF0ZSI+2KrYp9ix24zYrjog27PbsCDYr9uMINux27PbuduxIC0g27Hbtzrbsdu1PC9kaXY+ICAg
ICAgICAgPGRpdiBjbGFzcz0id3JhcHBlciI+PC9kaXY+ICAgICA8L2Rpdj4gICAgIDxkaXYgY2xh
c3M9ImJvZHkgYm9keS1vdmVyZmxvdyI+PGRpdiBzdHlsZT0idGV4dC1hbGlnbjoganVzdGlmeTsi
Ptiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog2qnYtNmI2LEg2KjYpyDYp9iz2KrZhtin2K8g2KjZ
hyDYp9i52YTYp9mFINmG2LjYsSDCq9mH24zYp9iqINiq2LfYqNuM2YIg2YXYtdmI2KjYp9iqINiv
2YjZhNiqINio2Kcg2YLZiNin2YbbjNmGwrvigIwg2Ygg2KfYudmE2KfZhSDYsdiz2YXbjCDZhdmI
2LbZiNi5INin2LIg2LPZiNuMINix2KbbjNizINmF2KzZhNizINi02YjYsdin24wg2KfYs9mE2KfZ
hduMINio2Ycg2K/ZiNmE2KrYjCDYutuM2LHZgtin2YbZiNmG24wg2KjZiNiv2YYg2YXYtdmI2KjZ
hyDCq9i32LHYrSDZhdmH2LHYotmB2LHbjNmGwrsg2LHYpyDZhdit2LHYsiDYr9in2YbYs9iqINmI
INmG2LPYqNiqINio2Ycg2KfYrNix2KfbjCDYqNiu2LTZhtin2YXZhyDYtdin2K/YsdmHINiv2LEg
2KfbjNmGINiu2LXZiNi1INiMINmH2LTYr9in2LEg2K/Yp9ivIC48YnI+2KjZhyDar9iy2KfYsdi0
INmF2LTYsdmC2Iwg2YXZh9ixINio2Ycg2YbZgtmEINin2LIg2LHZiNin2KjYtyDYudmF2YjZhduM
INiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog2qnYtNmI2LEg2YbZiNi02Ko6INiv2LEg2YbYp9mF
2Ycg2YXYudin2YjZhiDYrdmC2YjZgtuMINiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog2qnYtNmI
2LEg2K7Yt9in2Kgg2KjZhyDZhdi52KfZiNmGINit2YLZiNmC24wg2YXYudin2YjZhtiqINiq2YjY
s9i52Ycg2YXYr9uM2LHbjNiqINmIINiz2LHZhdin24zZhyDYp9mG2LPYp9mG24wg2LHYptuM2LMg
2KzZhdmH2YjYsdiMINiq2KfaqduM2K8g2LTYr9mHINin2LPYqiDaqdmHINiv24zZiNin2YYg2YXY
rdin2LPYqNin2Kog2b7YsyDYp9iyINi32LHYrSDZhdmI2LbZiNi5INiv2LEgwqvZh9uM2KfYqiDY
qNix2LHYs9uMINmIINiq2LfYqNuM2YIg2YXYtdmI2KjYp9iqINiv2YjZhNiqINio2Kcg2YLZiNin
2YbbjNmGwrsg2Ygg2KrYtNiu24zYtSDZhdi62KfbjNix2Kog2KLZhiDYqNinINmC2YjYp9mG24zZ
hiDYrNin2LHbjNiMINiv2LEg2LHYp9iz2KrYp9uMINin2YLYr9in2YXYp9iqINm+24zYtNqv24zY
sdin2YbZhyDZiCDYp9iyINix2YjbjCDZh9mF24zYp9ix24wg2Ygg2YfZhdqp2KfYsduMINio2Kcg
2K/Ys9iq2q/Yp9mHINmH2KfbjCDYp9is2LHYp9uM24zYjCDZhdmI2LbZiNi5INix2Kcg2KjZhyDY
r9iz2Krar9in2Ycg2YfYp9uMINiq2K3YqiDZhti42KfYsdiqINin2LnZhNin2YUg2qnYsdivINiq
2Kcg2KfYsiDYqNix2YjYsiDYqtiu2YTZgSDZvtuM2LTar9uM2LHbjCDaqdmG2K/YmyDZhNiw2Kcg
2YfYsdqv2YjZhtmHINio2LHYr9in2LTYqiDZh9in24wg2LrbjNix2K3ZgtmI2YLbjCDYp9iyINin
24zZhiDYp9mC2K/Yp9mFINmC2KfZhtmI2YbbjCDYsdinINqG2YbYp9mG2qnZhyDYr9ixINio2K7Y
tNmG2KfZhdmHINmF2LnYp9mI2YbYqiDYqtmI2LPYudmHINmF2K/bjNix24zYqiDZiCDYs9ix2YXY
p9uM2Ycg2KfZhtiz2KfZhtuMINix2KbbjNizINis2YXZh9mI2LEg2K/YsSDYp9uM2YYg2K7YtdmI
2LUg2YXYtNin2YfYr9mHINmF24wg2LTZiNiv2Iwg2YXYsNmI2YUg2YXbjCDYtNmF2KfYsdivLjxi
cj48YnI+2KjYsSDYp9iz2KfYsyDYp9uM2YYg2q/Ystin2LHYtCDYjCDYr9ixINin24zZhiDZhtin
2YXZh9iMINiv24zZiNin2YYg2YXYrdin2LPYqNin2Kog2KjYsSDYttix2YjYsdiqINin2KzYsdin
24wg2YLYp9mG2YjZhiDZiCDYqtio2LnbjNiqINmH2YXZhyDYr9iz2Krar9in2Ycg2YfYp9uMINin
2KzYsdin24zbjCDYp9iyINmC2YjYp9mG24zZhiDZiCDZhdmC2LHYsdin2Kog2qnYtNmI2LEg2KrY
p9qp24zYryDaqdix2K/ZhyDZiCDZhtiz2KjYqiDYqNmHINii2KvYp9ixINiz2YjYoSDYp9mC2K/Y
p9mF2KfYqiDYrtmE2KfZgSDZgtin2YbZiNmGINmH2LTYr9in2LEg2K/Yp9iv2Ycg2KfYs9iqLjxi
cj48YnI+2LTYp9uM2KfZhiDYsNqp2LEg2KfYs9iqINmH24zYptiqINmF2K3Yqtix2YUg2K/ZiNmE
2Kog27Lbudii2LDYsSDYs9in2YQg2KzYp9ix24wg2K/YsSDZhdi12YjYqNmHINin24wg2KjYpyDY
udmG2YjYp9mGIMKr2LfYsditINmF2YfYsSDYotmB2LHbjNmGwrsg2Kjaqdin2LHar9uM2LHbjCDZ
iCDYqtio2K/bjNmEINmI2LbYuduM2Kog2Ygg2KfYs9iq2K7Yr9in2YUg2KfZgdix2KfYr9uMINix
2Kcg2K/YsSDYqtmH2LHYp9mGINmIINin2LPYqtin2YbZh9inINio2K/ZiNmGINin2YTYstin2YUg
2KjZhyDYsdi52KfbjNiqINin2KjZhNin2LrbjNmHINmH2KfbjCDYtdin2K/YsdmHINmC2KjZhNuM
INiq2LXZiNuM2Kgg2qnYsdiv2Ycg2KjZiNivINqp2YcgwqvZh9uM2KfYqiDYqNix2LHYs9uMINmI
INiq2LfYqNuM2YIg2YXYtdmI2KjYp9iqINiv2YjZhNiqINio2Kcg2YLZiNin2YbbjNmGwrsg2K/Y
sSDYrNmE2LPZhyDZhdmI2LHYriDbsduzINiv24wg2LPYp9mE2KzYp9ix24wg2KLZhiDYsdinINmF
2LrYp9uM2LEg2YLYp9mG2YjZhiDYqti02K7bjNi1INiv2KfYryDZiCDYsdim24zYsyDZhdis2YTY
syDYtNmI2LHYp9uMINin2LPZhNin2YXbjCDYutuM2LEg2YLYp9mG2YjZhtuMINio2YjYr9mGINin
24zZhiDZhdi12YjYqNmHINix2Kcg2LHYs9mF2Kcg2KjZhyDYr9mI2YTYqiDYp9i52YTYp9mFINqp
2LHYrzwvZGl2PjwvZGl2PiAJPGRpdiBjbGFzcz0id3JhcHBlciI+PC9kaXY+IDwvZGl2PiAgICAg
PC9kaXY+IDwvYm9keT4gPC9odG1sPg==

----02BF44086D1C17290127B9AA44F4C310_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----02BF44086D1C17290127B9AA44F4C310_MULTIPART_MIXED--