The Final Account of Iraq
Budget execution, revenue, deficit, debt, the petrodollar — the money chapter. Closes the books on FY2017–2019.
Tables in this chapter57
Verified and live8
Figures published66
Every table in this chapter
In printed order, as the Board set them out. A table with a link has been transcribed twice, reconciled and published — open it to read the figures. The rest are named with their page so you can see exactly what is still to come.
P. 59
Who spent beyond the budgetSections that spent more than parliament finally allowed them, FY2017.
P. 61What Iraq earns beside oilNon-oil revenue by source, FY2017.
P. 61The FY2017 budget vs what happenedRevenues, expenditures and the deficit — estimate against outturn.
P. 62
Region-development project balancesSpending balances on regional development projects, Najaf and Kirkuk.
P. 62
Project overspend examples, 2017Regional development projects that ran past their allocations.
P. 64
Low execution rates on regional projectsProjects that spent far less than was set aside for them.
P. 65
The advances account, 2011–2017Annual movement of the advances account (superseded by the 2011–2019 table).
P. 66
Payment-system commissions by entityWhat each body paid in electronic payment commissions.
P. 66
P. 68Suspended advance balancesAdvances frozen on the books.
Planned deficit vs actual resultWhat parliament budgeted against what the Board recorded, 2011–2018.
P. 69
Revenue compared, 2018 against 2017Revenue by source across two years.
P. 74
Accounts carrying a debit balanceBalances sitting on the wrong side of the ledger.
P. 75
Carried-over accumulated differencesUnexplained differences rolled forward year on year.
P. 75
Current and investment account overlapWhere the two budgets’ accounts run into each other.
P. 77
P. 78Cancelled and frozen accountsAccounts closed or suspended during the year.
Petrodollar entitlements by governorateWhat each producing governorate was owed under the 5% rule, FY2019.
P. 79The advances account, 2011–2019Money paid out before goods or work arrive — a classic leak channel.
P. 80
Maintenance and transfer advancesA two-row table of advances by type.
P. 81
Rises in advance balancesAdvance accounts that grew during the year.
P. 81
P. 82Public debt summaryInternal and external debt side by side — two currencies in one table.
Internal debt by instrumentWhere the state’s domestic borrowing opened, moved and closed, FY2019.
P. 83
Internal debt repayments by lenderWhich banks and funds were repaid, and for what.
P. 85
P. 88Every foreign loan at end-2019Loan by loan: size, drawn, repaid, and the closing balance.
Saddam-era debt: two state records disagreeارصدة الدين الخارجي القديمThe Public Debt and Accounting Directorates’ balances, and the gap.
P. 88
Old external debt — principal repaidتسديدات اقساط الدين الخارجي القديمInstalments paid on pre-2003 debt, on two different records.
P. 89
Old external debt — interest paidتسديدات فوائد الدين الخارجي القديمInterest paid on pre-2003 debt, on two different records.
P. 90
Unsettled debts by creditor countryForeign debts still unresolved decades on.
P. 90
Cash balance, current and investmentThe closing cash position.
P. 90
Cash reconciliation — current budgetWhere the financial position and the cash statement disagree.
P. 91
Cash reconciliation — investment budgetThe same check on the investment budget.
P. 92
Foreign-currency cash accountsBalances held in dollars and dinars.
P. 92
Central Bank against Finance Ministry accountsWhich accounts each institution says exist.
P. 94
Deposits held, current budgetAmanat balances that rose during the year.
P. 94
Deposits held, investment budgetThe same, on the investment side.
P. 95
Development Fund for Iraq deposits by entityOil ministry and company deposits.
P. 96
Current-budget deposits inside the investment statementMoney recorded in the wrong statement.
P. 97
Board reports to ministries — anti-corruptionموقف تقارير ديوان الرقابة المالية الاتحادي الخاصة بالوزارات والتشكيلات التابعة لها والجهات غير المرتبطة…How many reports each ministry received and answered.
P. 99
Anti-corruption initiatives, counted٢- أدناه جدول بعدد المبادرات في مجال مكافحة الفساد والحد منه: -What each body says it has launched.
P. 101
Staff trained in anti-corruption work٣- ضعف اعداد الموظفين المشاركين بالدورات التدريبية الخاصة بتطوير كفاءة اداء الموظفين في مجال مكافحة الفساد…How few officials attended the training.
P. 103
Papers never given to the oversight bodies٤- لم يتم تزويد الهيئات الرقابية المختصة بالأوليات التي تضمنتها استمارة الموقف من مكافحة الفساد والحد منه…Bodies that withheld the documents the regulators asked for.
P. 108
Corruption patterns identified, and what was doneThe Board’s catalogue of recurring schemes.
P. 110
Weak ministry action against corruption patterns٥- ضعف نشاط الوزارات والدوائر المرتبطة بها والجهات غير المرتبطة بوزارة والمحافظات في مجال اجراءات القضاء على…Which ministries did little about what was found.
P. 111
Indemnity sums never recovered٦- ضعف اجراءات استحصال مبالغ التضمين اولاً بأول، وقد اوصى الديوان بضرورة السعي لاستحصال مبالغ التضمين أولاً…Money bodies were ordered to recover and did not.
P. 113
Investigative committees left unresolved٧- ضعف إجراءات حسم اللجان التحقيقية مما يتطلب تكثيف الجهود لحسم اللجان والالتزام بالمدة المحددة والوارد ذكرها…Committees that never reached a conclusion.
P. 115
What happened to committee recommendations٨- الجدول أدناه يبين موقف توصيات اللجان التحقيقية الخاصة بالوزارات والجهات غير المرتبطة بوزارة والمحافظات من…Recommendations issued against recommendations implemented.
P. 118
Unresolved criminal cases٩- خلافاً للفقرة (٥) من كتاب الامانة العامة لمجلس الوزراء المرقم…Prosecutions still open.
P. 121
Sums awarded against sums actually collected١٠- قلة المبالغ المتحصلة على الرغم من ضخامة اجمالي المبالغ المحكوم بها لصالح الوزارات او الجهات غير المرتبطة…How little of what courts ordered came back.
P. 125
Guidance manuals in place١١- ضعف نشاط الوزارات والجهات غير المرتبطة بوزارة والمحافظات في مجال ادلة العمل الارشادية للأعمال الوظيفية في…Which bodies have written procedures at all.
P. 128
Emergency reserve transfers, with the Board’s opinionوالكشف أدناه يوضح رأي هذا الديوان فيما أذا عُدّت إنفاقاً طارئاً أو خلاف ذلك:-…Whether each transfer counted as emergency spending.
P. 128
Transfers made before parliament approved themثالثاً- تم اجراء مناقلات من احتياطي الطوارئ بموجب قرارات من مجلس الوزراء أو موافقات من رئيس مجلس الوزراء…Decisions taken ahead of authorisation.
P. 129
Emergency reserve money never fundedرابعاً- عدم قيام وزارة المالية بتمويل المبالغ المخصصة من احتياطي الطوارئ على الرغم من صدور قرارات من مجلس…Allocations approved but never released by Finance.
P. 130
Food-security support: records that do not matchعدم مطابقة مبالغ الدعم الطارئ بين ما مثبت في سجلات وزارة الزراعة وبين ما مثبت في سجلات الشركة ... وكما مبين…Agriculture ministry records against the company’s.
P. 131
Cars allocated past the permitted number١- تخصيص سيارات لمسؤولي الوزارات او الجهات غير المرتبطة بوزارة او المحافظات تتجاوز الأعداد المسموح بها بموجب…Vehicles assigned to officials beyond the limit.
P. 132
Fuel coupons never adopted٢- عدم اعتماد كوبونات النسبية للتزود من محطات الوقود العائدة لوزارة النفط واعتماد الصرف النقدي لأجور وقود…Bodies ignoring the fuel rationing rule.
P. 132
Fuel quantities exceeded٣- عدم الالتزام بكميات الوقود الواجب صرفها للسيارات التابعة له خلافا لتعليمات تحديد كميات الوقود رقم…Bodies issuing more fuel than allowed.
P. 132
Night allowances not cut by half٤- لم يتم تخفيض مخصصات الايفاد الليلية بنسبة (٥٠%)، خلافاً للمادة…The 50% reduction that was not applied.
P. 133
Hospitality spending past the ceiling٥- تجاوزت الحد الأعلى المحدد للضيافة خلافاً للمادة (٤/ ثالثاً) من تعليمات تحديد كميات الوقود المصروفة…Bodies over the entertainment limit.
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 Ledger