Diyala — general & local administration spent IQD 51.4bn (~$40m) against an allocation of IQD 50.4bn (~$39m) in FY2017 — IQD 981m (~$754,615) beyond what parliament allowed.
Diyala Governorate
محافظة ديالىWhat the Board recorded
Verified figures first, with their printed-page receipts. Below them, the sections of the report about this institution that the Ledger has not yet extracted — named, so absence is never mistaken for a clean bill.
Owed under the 5% petrodollar rule in FY2019: IQD 4m (~$3,077) from crude sold from its fields.
Performance audit — Chapter 5, printed page 157.
Compliance findings — Chapter 6, printed page 611.
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 Ledger