Opening the record…
Opening the record…
Debit balances that should be credit, and the reverse. The Board’s annex register 28, entity by entity, each row carrying the report it came from. IQD millions.
| Under the ministry or governorate it belongs to | Body the audited body | Debit the debit balance | Credit the credit balance | Report the Board’s report number | Dated report date | Ref where in the report the observation sits |
|---|---|---|---|---|---|---|
وزارة النقل | الشركة العامة للخطوط الجوية العراقية | 0 | 13,411 | 13278 | 2025/21/5 | 3-أولا-ب |
وزارة النقل | — | 0 | 2,884 | 13278 | 2025/21/5 | 3-ب-ثانيا |
Ministry of Industryوزارة الصناعة | Al-Faris General Coشركة الفارس العامة | — | 2,125 | 23627 | 2025/11/9 | 5-ب-ثانيا |
امانة بغداد | دائرة بلدية الغدير | — | 1,340 | 29644 | 2025/11/10 | 5-ب |
Ministry of Industryوزارة الصناعة | Mishraq Sulphur State Coالشركة العامة لكبريت المشراق | 181 | 719 | 34921 | 2025/31/12 | 7-ب |
Ministry of Industryوزارة الصناعة | State Steel Industries Coالشركة العامة للصناعات الفولاذية | — | 461 | 7421 | 2025/17/3 | 4-ب |
Mixed-sectorمختلط | شركة انتاج الالبسة الجاهزة والتجارة العامة (مساهمة مختلطة) | 0 | 100 | 11252 | 2025/29/4 | 8-ه |
Ministry of Healthوزارة الصحة | دائرة مدينة الطب/مستشفى الشهيد غازي الحريري | — | 7 | 11056 | 2025/27/4 | 3-ثانيا-ج |
وزارة البينة | Ministry diwanديوان الوزارة | 148 | — | 26616 | 2025/12/10 | 6-أ-ثانيا |
Ministry of Healthوزارة الصحة | دائرة صحة بغداد/الرصافة/مستشفى النعمان التعليمي | 13 | — | 29874 | 2025/16/11 | 4-أ-ثانيا |
FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · Annex page 67 · UNIT IQD mn · CSV ↓
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 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. Download the CSV · All tables
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.