Fixed-asset balance comparison — The Audit · Iraq Monitor

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Fixed-asset balance comparison FY2025

The table compares fixed-asset balances in the general ledger with balances in the asset register and shows the difference. Figures in IQD.

Under review — 9 cells carry 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.

Account	Fixed asset name	Balance per ledger (IQD)	Balance per asset register (IQD)	Column 5
الاحتياطي	وسائل نقل وانتقال	28,467,338	31,473,188	-3,005,850
الرصيد	اثاث واجهزة مكاتب	195,607,517	194,107,517	1,500,000
الاحتياطي	مباني وانشاءات وطرق	6,895	1,006,895	-1,000,000
الاحتياطي	اثاث واجهزة مكاتب	2,095,721	1,539,655	556,066
الاندثار	اثاث واجهزة مكاتب	16,557,712	TWO READINGS16,372,29616,278,208	-279,504
الاحتياطي	عدد وقوالب	544,100	643,100	-99,000
الاندثار	الات ومعدات	21,480,772	21,394,273	86,499
الاحتياطي	الات ومعدات	13,137	57,288	-44,251
الاندثار	المباني	22,200,693	22,333,359	TWO READINGS-121,666121,666
الاندثار	وسائل نقل وانتقال	9,650,491	7,971,029	TWO READINGS167,9121,679,462
الاندثار	عدد وقوالب	TWO READINGS848,371848,321	TWO READINGS797,461794,641	TWO READINGS50,91053,680
الرصيد	عدد وقوالب	TWO READINGS10,487,73410,482,734	TWO READINGS10,460,06710,646,066	TWO READINGS-163,333-163,332

FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · PRINTED PAGE 624 · UNIT IQD · CSV ↓

Reading the columns

Account
Fixed asset name
Balance per ledger (IQD)
Balance per asset register (IQD)
Column 5

Transcribed in two independent passes, cell-compared, reconciled against the printed total on page 624; 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