The operating budget’s cash, twice recorded — The Audit · Iraq Monitor

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The operating budget’s cash, twice recorded FY2019

The closing cash balance as the financial position states it beside the cash statement’s own figure — the state’s books disagreeing with themselves by 155 million dinars. IQD millions.

Account the cash account	Financial position the balance in the financial position statement	Cash statement the balance in the cash statement	Gap the disagreement between the two
النقدية	16,235,500	16,235,655	155

FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · PRINTED PAGE 90 · UNIT IQD mn · CSV ↓

Reading the columns

Account: the cash account
Financial position: the balance in the financial position statement
Cash statement: the balance in the cash statement
Gap: the disagreement between the two

Transcribed in two independent passes, cell-compared, reconciled against the printed total on page 90; 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