Chapter 2 · printed pages 12–57

Referrals

Reports sent outside the audit system: to parliament, cabinet, the Supreme Judicial Council and the Integrity Commission.

Tables in this chapter26

Tables published22

Rows published60

Every table in this chapter

In printed order, as the Board set them out. A table with a link has been published from compared transcriptions, with source corrections and marked unresolved readings — open it to read the figures. The rest are named with their page so you can see exactly what is still to come.

P. 13

Requested information from Basra Oil Companyتفاصيل المعلومات والأوليات المطلوبة من شركة نفط البصرةThe table lists the documents and information requested from Basra Oil Company, along with their paragraph numbers and details.

8 rowspublished

P. 14

Audit results for the company’s responseنتائج تدقيق الفقرات الواردة في إجابة الشركةThe table lists the company’s responses and the audit observations for paragraphs 2 and 8.

2 rowspublished

P. 16

Oil flow and reservoir pressure by wellمعدل التدفق الفعلي للنفط والضغط المكمني للآبار المقاربة للبئر (R-636)Rumaila well R-636 and nearby wells 367, 644 and 637. Oil flow is barrels per day; reservoir pressure is PSI. Percentage entries are the source comparison convention, using R-636 as the denominator, and parentheses denote negative entries. A printed −128% comparison is not a conventional percentage fall relative to the other well. The narrative and table disagree on 52% versus 25% for well 367; the table is retained.

2 rowspublished

P. 17

Annual production rate by wellمعدل الإنتاج السنوي (ألف برميل/سنة)Annual production for wells R-636, 637, 642 and 645, in thousands of barrels per year. Comparison entries 38%, 71%, 38% match the shortfall relative to each other well after rounding, despite a printed formula header that appears to use R-636 as the denominator. These are well-level findings, not national output.

1 rowspublished

P. 19

Expected payment for the suppliesالمبلغ المفترض صرفه للتجهيزات خلال الفترة المشار إليهاThe daily equipment rate is USD per staff member, duration is days, and staff is a count. The final amount is USD thousands. FBSA rounds 1.4 × 365 × 550 / 1000 = 281.05 to 281 thousand dollars.

1 rowspublished

P. 19

Difference between paid and expected amountsالهدر بالمال العام الناتج عن المبلغ المصروف والمبلغ المفترض صرفهAmounts paid, expected payment under amendment 3, and their difference are USD thousands. The printed difference is 2176 − 281 = 1895 thousand dollars. This is FBSA’s reported finding for the contract.

1 rowspublished

P. 21

Differences between recorded and estimated revenueأولاً- وجود فرق بين سجلات الإيرادات والإيرادات المقدرة من لجان المسح الميداني للسنتين ٢٠١٨ و٢٠١٩Ibn al-Bitar private hospital revenue recorded for 2018 and 2019 versus survey estimates; 2019 records were incomplete. IQD thousands. This finding is repeated on printed page 45 and is not a separate additive loss.

1 rowspublished

P. 21

Differences between recorded revenue and financial statementsثالثاً- عدم دقة البيانات المالية لمستشفى ابن البيطار الأهلي للسنتين ٢٠١٨-٢٠١٩Ibn al-Bitar private hospital 2018 and 2019 revenue records versus financial statements; 2019 records were incomplete. IQD thousands. The same finding appears again on printed page 45 and must not be counted twice.

1 rowspublished

P. 22

Companies and last tax assessment datesضريبة الدخلThe table lists companies, their serial numbers, and the year of their last tax assessment.

~20 rowsnot yet extracted

P. 23

Estimated and paid tax detailsتفاصيل ذلكThe table compares estimated income tax, tax paid according to the company’s final accounts, and the difference for 2018–2023, with a total row.

~7 rowsnot yet extracted

P. 26

Correspondence related to the Basra tax branchأعداد المخاطبات المتعلقة بفرع ضريبة البصرةThe table counts correspondence received, correspondence filed by the Basra tax branch, and cases where the owners had not paid the applicable taxes.

1 rowspublished

P. 27

Property and registration detailsبيانات العقارات وسندات تسجيلها ومساحاتهاThe table lists property numbers, registration document details, and areas for 21 properties.

~21 rowsnot yet extracted

P. 29

Original contracts and delay periodsبيانات العقود الأصلية وفترة التأخير بعد مدة (30) يومThe table lists two original contracts, their key dates, and the delay period after the initial 30-day period.

2 rowspublished

P. 29

Contract amendments and delay periodsبيانات ملاحق العقود وفترات التأخيرThe table lists two contract amendments, their signing and credit-opening dates, and the number of delay days.

2 rowspublished

P. 38

Examples of completed maintenance projectsأمثلة على تنفيذ بعض مشاريع الصيانةThe table lists three maintenance projects and the year each project was carried out.

3 rowspublished

P. 39

Payment details for the purchaseالتخصيصات المالية لتسديد تلك المستحقاتThe table lists the payment document, purchase receipt, amount paid, quantity, and purchasing entity for the reported purchase.

1 rowspublished

P. 45

Other hospital revenue compared with survey estimatesإيرادات الأشهر من تموز إلى كانون الأول وإيرادات الفحوصات والخدمات الأخرىIbn al-Bitar private hospital revenue recorded for 2018 and 2019 compared with field-survey estimates. FBSA says 2019 coverage was incomplete because monthly medical-service and other revenue records were missing. Figures are IQD thousands. The same findings also appear on printed page 21; repeated report entries must not be added together.

1 rowspublished

P. 45

Differences between revenue records and financial statementsعدم دقة البيانات المالية لمستشفى ابن البيطار الأهلي للسنتين ٢٠١٨–٢٠١٩Ibn al-Bitar private hospital 2018 and 2019 revenue records versus financial statements; 2019 records were incomplete. IQD thousands. Repeats the finding on printed page 21; do not sum the two entries.

1 rowspublished

P. 47

Details of the commercial invoice recordsتفاصيل كشوفات القوائم التجارية المرافقة بكتاب وزارة الماليةTwo commercial invoice entries that FBSA says did not relate to the Iran barter decision, attached to the 4 November 2024 Finance Ministry letter. Amounts are USD. The ditto marks in the second row repeat the first row’s ministry letter 50965, date 2 October 2024 and carrier; they are not missing data.

2 rowspublished

P. 49

Employees, payment dates, and amountsأسماء الموظفين والمبالغ وتواريخ أذون الدفعTwo anonymised staff payment records cited by FBSA. Amounts are IQD; the source payment dates are retained. Personal names are withheld.

2 rowspublished

P. 49

Payments to contractors and employeesصرف مكافآت وأجور المتعاقدين وفروقات ورواتب موظفي بعض الدوائر المرتبطة بالمديريةThe table shows payment memo details, amounts, and the purpose of payments to contractors and employees of related departments.

3 rowspublished

P. 49

Treasury funding and spendingتمويل خزانة المديرية من الموارد المائيةThe table compares the requested funding, treasury funding, amounts spent, and related deductions or remaining balances.

5 rowspublished

P. 50

State-owned residential propertiesالعقارات السكنية التي لا تزيد مساحتها عن (٣٠٠٠) ثلاثة آلاف متر مربع العائدة إلى الدولةState residential property cases listed by FBSA. Areas are square metres. The superscript 2 in m² is a unit, not a leading digit of the area. Personal names are unnecessary to the institutional finding.

15 rowspublished

P. 51

Areas of Archaeological Sites and Excavated Landمساحات القطع والمواقع الأثرية المنقبةTwo archaeological site plots. Mound and excavated areas are dunams. Composite total areas are preserved as source-printed dunam/awlak/metre notation and are not concatenated numbers or comparable square-metre totals.

2 rowspublished

P. 54

Complaints by audited organization in 2025توزيع الشكاوى حسب الجهات الخاضعة للرقابة لعام ٢٠٢٥The table lists complaints received in 2025, grouped by the audit office and the organization under audit, with complaint-letter and audit-report references.

~45 rowsnot yet extracted

P. 57

Complaints and audit report detailsبيانات الشكاوى الواردة والتقارير الرقابيةThe table lists three complaints, the audited departments and entities involved, and the related complaint and audit report references.

3 rowspublished

Page numbers are the report’s own printed numbering. Arabic titles are exactly as the Board printed them; where a table carries no printed title, the English name is the desk’s description of what the table holds. Back to the Audit

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.

Opening the record…