Iraq’s newest audited state account is FY2019 — six years old.
The Board’s 2025 annual report closes the books on fiscal years 2017, 2018 and 2019. Nothing after 2019 has a final audited account.
Printed page 59
Federal Board of Supreme Audit · Annual Report 2025
The Audit
Iraq, audited — in plain English · verified against the report's printed totals · findings named to institutions
Figures verified2,943
Tables live290
Institutions named35
Each year the Federal Board of Supreme Audit publishes its annual report: 713 pages of Arabic fiscal tables, the state’s own record of where its money went. The Audit extracts them, verifies every figure against the report’s printed totals, and names the findings to institutions.
13 state bodies spent past what parliament allowed — IQD 2.25tn (~$1.7bn) beyond their combined allocations in FY2017.
From the Board’s over-execution table: entities whose actual spend exceeded the revised allocation.
Printed page 59
Basra — general & local administration spent 445% of its allocation — IQD 61.7bn (~$47m) beyond it.
The steepest over-execution rate in the table.
Printed page 59
The single largest over-spend: National Pension Authority, IQD 1.67tn (~$1.3bn) beyond its allocation (118% of budget).
The largest absolute gap between allowed and spent in the table.
Printed page 59
Everything Iraq earned beside oil in FY2017: IQD 10.24tn (~$7.9bn) — led by taxes on income & wealth at 32%.
The non-oil revenue table, summed; shares computed from the Board’s own rows.
Printed page 61
Across 2011–2018 Iraq budgeted IQD 136.79tn (~$105.2bn) of deficits — the actual combined result was a deficit of IQD 12.71tn (~$9.8bn).
Planned deficit per budget law vs the Board’s recorded outturn, summed across the audited years. The budget document and reality are different genres.
Printed page 68
2014: Iraq ran the entire year without a budget law — and closed it IQD 27.70tn (~$21.3bn) in deficit.
Where the planned-deficit figure should be, the Board prints “no budget law was issued.”
Printed page 68
The oil governorates were owed IQD 649.7bn (~$500m) under the 5% petrodollar rule in FY2019 — Basra alone IQD 396.1bn (~$305m).
Entitlements recorded by the Board, governorate by governorate.
Printed page 78
The report, mapped
Everything the Board published, chapter by chapter. A row with an arrow opens onto that chapter’s own list of tables — ours checked off against the Board’s. Rows without an arrow are chapters our reading queue has not reached; they say so, and nothing about them is guessed.
1–10
Chapter 1 · The Board’s own yearAudit plan execution, administrative reform, staffing — 7,950 reports issued by 3,680 auditors.
7 live
12–57Chapter 2 · ReferralsReports sent outside the audit system: to parliament, cabinet, the Supreme Judicial Council and the Integrity Commission.
22 live4 in review
58–133Chapter 3 · The Final Account of IraqBudget execution, revenue, deficit, debt, the petrodollar — the money chapter. Closes the books on FY2017–2019.
53 live1 in review
135–139Chapter 4 · Repeat offencesThe violations the Board finds everywhere: unpaid pension deductions, lost and stolen state vehicles, encroachment on state property.
findings are text — no numeric tables
141–157Chapter 5 · Performance auditsEleven institutions measured against their own targets — agriculture, water, electricity, oil, health, education.
1 live
159–628Chapter 6 · Institution by institutionCompliance findings for 22 ministries, 7 independent bodies, 14 governorates and the mixed-sector companies — two-thirds of the report.
172 live16 in review
ANNEXThe 38 annexed tablesThe systematic record, entity by entity: who ignored the auditor, who never filed accounts, who exceeded the legal deficit cap, who kept staff pension money.
35 live2 in review
Three ways in
By institution
Every figure the Board recorded against a ministry, governorate or body — on one page, with the report sections about it that are still to come.
48 institutions · 35 with verified figures →By tableThe verified datasets: chart, full bilingual table, printed-page receipt, CSV. The numbers exactly as the Board printed them.
290 tables live →The findingsEvery plain-English finding is computed by arithmetic from verified figures — no characterisation, and each one carries its printed page.
All 13 findings →Every figure transcribed in two independent passes · reconciled against the report’s printed totals · mismatches withheld · findings are arithmetic over the Board’s recorded figures, named to institutions, never to individuals
Names in English are the desk’s renderings; the Arabic beneath each is the Board’s own text and the authoritative version. Dollar figures are context only, converted at the official 1,300 IQD/USD budget rate. The Data Room →