Who spent beyond the budget — The Audit

Who spent beyond the budget FY2017

FY2017 sections whose recorded expenditure exceeded the revised allocation. The revised allocation is not necessarily parliament’s original appropriation. IQD millions; dollar equivalents use the fixed illustrative 1,500 reference.

Section the spending entity · ministry beneath	Allowed the revised allocation	Spent what actually went out	Beyond budget the over-spend	Of budget 100% = exactly on budget · bars stop at 150%
Basra — general & local administrationالادارة العامة والمحلية لمحافظة البصرة Basra Governorate	17,890	79,624	+61,734~$41m	445%
Social Protection Authorityهيأة الحماية الاجتماعية Ministry of Labour & Social Affairs	1,498,484	1,859,183	+360,698~$240m	124%
National Pension Authorityهيأة التقاعد الوطنية Ministry of Finance	9,493,072	11,163,439	+1,670,367~$1.1bn	118%
University of Ninevehجامعة نينوى Ministry of Higher Education	9,779	10,733	+954~$636,000	110%
Border Forces Commandقيادة قوات الحدود Ministry of Interior	703,585	751,696	+48,111~$32m	107%
Federal Police Commandقيادة قوات الشرطة الاتحادية	1,409,534	1,476,397	+66,863~$45m	105%
General Authority for Groundwaterالهيئة العامة للمياه الجوفية Ministry of Water Resources	11,977	12,426	+449~$299,333	104%
Nineveh Health Directorateدائرة صحة محافظة نينوى	250,608	261,542	+10,934~$7m	104%
Ministry headquartersمركز الوزارة Ministry of Health & Environment	887,271	909,486	+22,215~$15m	103%
Diyala — general & local administrationالادارة العامة والمحلية لمحافظة ديالى Diyala Governorate	50,397	51,378	+981~$654,000	102%
Muthanna Health Directorateدائرة صحة محافظة المثنى Muthanna Governorate	90,993	92,405	+1,412~$941,333	102%
Irrigation & Drainage Operations Authorityالهيئة العامة لتشغيل مشاريع الري والبزل	92,945	93,163	+219~$146,000	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 · UNIT IQD mn · CSV ↓

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.

Reading the columns

Ministry: the budget vote it belongs to
Section: the spending entity
Allowed: the allocation after revisions, as reported by the Board
Spent: what was actually spent
Over: spending beyond the allowance
Of budget: spend as a share of the allowance — 100% means exactly on budget

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.