Governorate diwan — tax money never paid to the tax authority. The Board records: The observation carries two readings; see the source table. Board report 16507.
Baghdad Governorate
محافظة بغدادWhat the Board recorded
Published records currently linked to this institution, with their source-page receipts, followed by its report sections. Attribution is partial: other published tables may concern this institution without appearing here. The section’s prose and other tables may remain unextracted. Report entries are dated observations, not an assertion of current liability.
Owed under the 5% petrodollar rule in FY2019: IQD 0m (~$0) from crude sold from its fields, IQD 41.0bn (~$27m) from refined product.
Governorate diwan — encroachment on state property. The Board records: عدم قيام المحافظة باتخاذ الاجراءات اللازمة لازالة التجاوزات علي العقارات العائدة لها والمتمثلة ب (33) دار و (4) قطع اراضي Board report 16507.
Governorate diwan — state vehicles assigned to outsiders. The Board records: قيام المحافظة بتنسيب (186) سيارة والية عائدة لها الى جهات خارج تشكيلات المحافظة Board report 16507.
Compliance findings — Chapter 6, printed pages 486–489.
Originally transcribed in two passes and compared cell by cell; printed totals were checked where available. Agreement between passes does not guarantee a correct reading. Source review has corrected transcription errors; unresolved readings remain marked. The 2025 report includes earlier financial years and dated observations, not a current account of every institution. English names are the desk’s renderings; the Board’s Arabic is authoritative. Audit observations are not convictions. All institutions · 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.