هيئة استثمار الانبار — contracts barely progressing. Board report 3936.
Anbar Governorate
محافظة الانبارWhat the Board recorded
Verified figures first, with their printed-page receipts. Below them, the sections of the report about this institution that the Audit has not yet extracted — named, so absence is never mistaken for a clean bill.
مديرية بلدية الصقلاوية — late-delivery penalties never charged. Board report 1651.
هيئة استثمار الانبار — late-delivery penalties never charged. Board report 3936.
Owed under the 5% petrodollar rule in FY2019: IQD 0m (~$0) from crude sold from its fields, IQD 2.9bn (~$2m) from refined product.
مديرية بلديات محافظة الانبار — state vehicles assigned to outsiders. The Board records: لدى مديرية بلدية الوفاء سيارة منسبة الى محافظة الانبار Board report 9560.
Compliance findings — Chapter 6, printed pages 489–500.
Every verified sentence above is arithmetic over figures transcribed twice and reconciled against the report’s printed totals. English names are the desk’s renderings; the Board’s Arabic is authoritative. Audit observations are the Board’s recorded findings, not convictions, and name institutions, never individuals. All institutions · The Audit