Who spent beyond the budget — The Audit

Who spent beyond the budget FY2017

Sections that spent more than parliament finally allowed them, in the Board’s final-account audit. Figures in IQD millions; dollars at the official 1,300 rate.

Section the spending entity · ministry beneath	Allowed what parliament finally allowed	Spent what actually went out	Beyond budget the over-spend	Of budget 100% = exactly on budget
Basra — general & local administrationالادارة العامة والمحلية لمحافظة البصرة Basra Governorate	17,890	79,624	+61,734~$47m	445%
Social Protection Authorityهيأة الحماية الاجتماعية Ministry of Labour & Social Affairs	1,498,484	1,859,183	+360,698~$277m	124%
National Pension Authorityهيأة التقاعد الوطنية Ministry of Finance	9,493,072	11,163,439	+1,670,367~$1.3bn	118%
University of Ninevehجامعة نينوى Ministry of Higher Education	9,779	10,733	+954~$733,846	110%
Border Forces Commandقيادة قوات الحدود Ministry of Interior	703,585	751,696	+48,111~$37m	107%
Federal Police Commandقيادة قوات الشرطة الاتحادية	1,409,534	1,476,397	+66,863~$51m	105%
General Authority for Groundwaterالهيئة العامة للمياه الجوفية Ministry of Water Resources	11,977	12,426	+449~$345,385	104%
Nineveh Health Directorateدائرة صحة محافظة نينوى	250,608	261,542	+10,934~$8m	104%
Ministry headquartersمركز الوزارة Ministry of Health & Environment	887,271	909,486	+22,215~$17m	103%
Diyala — general & local administrationالادارة العامة والمحلية لمحافظة ديالى Diyala Governorate	50,397	51,378	+981~$754,615	102%
Muthanna Health Directorateدائرة صحة محافظة المثنى Muthanna Governorate	90,993	92,405	+1,412~$1m	102%
Irrigation & Drainage Operations Authorityالهيئة العامة لتشغيل مشاريع الري والبزل	92,945	93,163	+219~$168,462	101%
Diwaniyah Health Directorateدائرة صحة محافظة الديوانية Diwaniyah Governorate	148,447	150,317	+1,870~$1m	101%

FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · PRINTED PAGE 59 · IQD MILLIONS · DOLLARS AT THE OFFICIAL 1,300 · CSV ↓

Reading the columns

Ministry: the budget vote it belongs to
Section: the spending entity
Allowed: what parliament finally allowed (revised allocation)
Spent: what was actually spent
Over: spending beyond the allowance
Of budget: spend as a share of the allowance — 100% means exactly on budget

Transcribed in two independent passes, cell-compared, reconciled against the printed total on page 59; a mismatch would have kept this table off the site. English names are the desk’s renderings; the Arabic is the Board’s own text and the authoritative version. Dollars at the official 1,300 IQD/USD budget rate, context only. Download the CSV · All tables