Governorate · audited FY2017, FY2019, FY2025

Basra Governorate

محافظة البصرة

Verified figures6

Pages in the report6

Report sections1

What 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.

IQD 111.1bn (~$85m)

مديرية ماء البصرة — debit and credit balances frozen and rolled over. Board report 10-29-2025-28385-في.

ANNEX · P. 63

445% of budget

Basra — general & local administration spent IQD 79.6bn (~$61m) against an allocation of IQD 17.9bn (~$14m) in FY2017 — IQD 61.7bn (~$47m) beyond what parliament allowed.

FINAL ACCOUNT · P. 59

Recorded

ديوان المحافظة — contracts barely progressing. Board report 6684.

ANNEX · P. 47

Recorded

دائرة الاسكان في البصرة — matching entries never made. The Board records: لم يتم اجراء القيود المحاسبية المتقابلة للموجودات الثابتة المهداة للدائرة Board report 24070.

ANNEX · P. 75

IQD 396.1bn (~$305m)

Owed under the 5% petrodollar rule in FY2019: IQD 396.1bn (~$305m) from crude sold from its fields.

FINAL ACCOUNT · P. 78

مديرية ماء البصرة — encroachment on state property. The Board records: عدم قيام المديرية باتخاذ الاجراءات اللازمة بشان رفع التجاوزات علي العقارات التابعة لها والمتجاوز عليها منذ سنة 2003 Board report 28385.

ANNEX · P. 72

In the report, not yet verified

Compliance findings — Chapter 6, printed pages 605–610.

PP. 605–610

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