- 31 -They mostly agreed in actions that were neither quarter nor new moon, and in extravagance in living. Since the purpose of the law was to prevent this borrowing, it was expected that the expenses of this group would decrease, and this appears to be the case now. In general, it is reasonable to believe that the law is beginning to yield the good results that were expected of it, and that it is leading the small landowner to the secure and independent financial position that is essential for the country's happiness and well-being.

"It is not hidden that the statement that the small farmer cannot do without financial support leads to the statement that a broad system of borrowing must be established to open other doors for farmers instead of those that this law has closed to them. However, the intended purpose of the law is to narrow the means of borrowing, not to open new avenues to it, as presented. The guarantee for determining agricultural needs and benefiting from them is found in the cooperative system. It is worth mentioning in this regard that the efforts of the existing agricultural cooperative societies have been directed towards benefiting from the purchase of goods collectively by their members, rather than lending to members.

"The measures currently under discussion are particularly aimed at improving the condition of the small farmer, and are expected to greatly assist in improving the general economic situation. At the same time, the government has directed its attention to developing the country's wealth resources and utilizing currently wasted potential as much as its finances allow. It has embarked on drainage and land reclamation projects in vast areas, focused on increasing irrigation water and organizing its distribution, and undertaking other revenue-generating projects. The people should support the government in these matters and assist it, for the country's wealth will not grow and expand in a way that restores the country to the prosperity it deserves, given its unparalleled natural resources, the diligence of its people, their eagerness to work, and the consolidation of security guaranteed by its government." The following phrases were taken from the Financial Advisor's memorandum on the government's financial situation, in which he elaborated on the budget format and the method of controlling appropriations. A great change has been made, and the government is considering taking measures to improve the accounting review system. The government has found it advisable to change the date of the fiscal year for reasons mentioned in the Financial Advisor's memorandum. This change necessitated the preparation of a budget for the period between the end of the last fiscal year and the new fiscal year. I believe that the change that has been made is a very important reform in the financial administration of the country. Those who proposed it and worked to implement it deserve great credit.