"The report," Rouhani believed, "will greatly contribute to the restoration of public trust and national assets." The report itself however, implicates different organizations and government ministries and Tehran Municipality in the incident in one way or the other. It categorically rejects the hypothesis that 'explosives' had been used in downing (possibly a deliberate action) the building and asserts that solely fire and heat had been the causes of the collapse.
The owner of the building, Mostazafan Foundation had been lax in the face of warnings by authorities on the possibility of disasters; the Municipality is equally implicated by the report as failing to effectively enforce the implementation of Section 14 of Article 55 of Municipality rules and relevant regulations; the Municipality had been systematically negligent in enforcing Section 22 of the National Building Regulations, which addresses the safety of the building and maintenance operations.
Enforcing regulations by the owner and the Municipality had been possible in Plasco Building without affecting the businesses; Ministry of Labor had fallen short of enforcing its share of the job in technical inspection of the building's safety measures against incidents; it violated its inherent and statutory duties which was a factor in Plasco collapse; historically, Ministry of Urban Planning had been lax in enforcing provisions of the National Building Regulations, with Interior Ministry also equally being subject to reprimand accordingly