Comparison of ledger and land-sales amounts — The Audit · Iraq Monitor

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Comparison of ledger and land-sales amounts FY2025

The table compares the amount recorded in the general ledger with the amount in the land-sales statement and shows the difference. Figures in IQD.

Under review — 1 cell carries two readings. Every figure in this table was transcribed twice, independently, from the printed page. Where the two transcriptions agree, the figure is published as verified. Where they disagree, BOTH readings are shown under a “two readings” mark — neither is presented as fact — until a human re-reads the printed page and settles it. Rows the two transcriptions could not match are withheld entirely. Disagreement is disclosed, never resolved by a model.

Column 1	Account	Amount per general ledger (IQD)	Amount per sold-land statement (IQD)	Column 5
421	مبيعات اراضي بغرض البيع	TWO READINGS948,499,637948,496,937	462,787,170	485,709,767

FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · PRINTED PAGE 612 · UNIT IQD · CSV ↓

Reading the columns

Column 1
Account
Amount per general ledger (IQD)
Amount per sold-land statement (IQD)
Column 5

Transcribed in two independent passes, cell-compared, reconciled against the printed total on page 612; 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