Opening the record…
The state’s own auditor, in plain English — published tables and dated observations from its 2025 report.
Each year the Federal Board of Supreme Audit publishes its annual report: 713 pages of audit activity, financial tables and institutional observations. The financial years and observation dates vary by table. The 2025 report is not a universal fiscal-year 2025 account, and its findings do not establish current balances or convictions.
The 2025 report examines state final accounts from FY2017–2019.
The Board identifies reports issued in 2025 on these three historical final accounts. This establishes the scope of this annual report, not the latest account audited anywhere or the present state of the books.
13 budget sections spent beyond their revised allocations — IQD 2.25tn (~$1.5bn) beyond their combined allocations in FY2017.
The Board’s FY2017 over-execution table. Its difference and execution-rate columns are reproduced as printed; rounding can differ from arithmetic on the displayed million-dinar amounts.
Basra — general & local administration spent 445% of its allocation — IQD 61.7bn (~$41m) beyond it.
The steepest over-execution rate in the table.
The single largest over-spend: National Pension Authority, IQD 1.67tn (~$1.1bn) beyond its allocation (118% of budget).
The largest absolute gap between allowed and spent in the table.
Budgeted non-oil revenue for FY2017: IQD 10.24tn (~$6.8bn) — led by taxes on income & wealth at 32%.
The seven budget estimates on printed page 61, summed; shares are of the estimated non-oil total, not actual collections.
Across 2011–2018 Iraq budgeted IQD 136.79tn (~$91.2bn) of deficits — the actual combined result was a deficit of IQD 12.71tn (~$8.5bn).
Planned deficit figures and reported actual annual balances, summed for FY2011–2018. The planned sum excludes 2014, when no budget law was issued; the actual sum includes it. Planned deficits are financing assumptions, not a forecast of proven losses.
2014: Iraq ran the entire year without a budget law — and closed it IQD 27.70tn (~$18.5bn) in deficit.
Where the planned-deficit figure should be, the Board prints “no budget law was issued.”
The oil governorates were owed IQD 649.7bn (~$433m) under the 5% petrodollar rule in FY2019 — Basra alone IQD 396.1bn (~$264m).
Entitlements recorded by the Board, governorate by governorate.
The report’s chapters and the tables inventoried so far. A row with an arrow opens onto that chapter’s own list of tables — ours checked off against the Board’s. Rows without an arrow are chapters our reading queue has not reached; they say so, and nothing about them is guessed.
Published records attributed to a ministry, governorate or body — on one page, with the report sections about it that are still to come.
48 institutions · 35 with published records →By tableThe published datasets: chart, bilingual table, source-page receipt and CSV. Marked cells retain unresolved readings.
289 tables live →The findingsPlain-English comparisons computed from the published figures, with their dates, limitations and source pages.
All 13 findings →Originally transcribed in two passes and compared cell by cell; printed totals were checked where available. Agreement between passes does not guarantee a correct reading. Source review has corrected transcription errors; unresolved readings remain marked. The 2025 report includes earlier financial years and dated observations, not a current account of every institution.
English names are the desk’s renderings; the Board’s Arabic is authoritative. Dollar equivalents are illustrative at a fixed IQD 1,500/$ reference (CBI purchases from the Finance Ministry under Cabinet Resolution 544, effective 7 October 2026; 1,300 before that date). This is not the historical exchange rate for the audited fiscal year, a market quote, or the rate offered to bank customers. The Economy →
Source: the 713-page report copy used for these tables · FBSA annual-report archive ↗. The archived copy is identified by SHA-256 d73671625d4f… . On 5 October 2026, the official archive required a security check, so a fresh copy could not be compared with this registered edition. References open this edition at the PDF page; annex numbering restarts at 1. The illustrative conversion reference is documented in the CBI circular of 8 February 2023.