IQD 1.7bn (~$1m)
ANNEX · P. 63Ministry diwan — debit and credit balances frozen and rolled over. Board report 26616.
Ministry of Environment
وزارة البيئةVerified figures7
Pages in the report9
Report sections2
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 905m (~$696,154)
ANNEX TABLE 30 · P. 68Ministry diwan deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 26616, 2025/10/12.
IQD 372m (~$286,154)
ANNEX · P. 53Ministry diwan — tax money never paid to the tax authority. The Board records: لم تقم الوزارة بتسديد المبالغ المستقطعة كامانات الضرائب الي الهيئة العامة للضرائب Board report 26616.
Recorded
ANNEX · P. 66Ministry diwan — advances and deposits frozen and rolled over. Board report 26616.
Recorded
ANNEX · P. 38Ministry diwan — allocations unused, or exceeded. Board report 10-12-2025-26616-في.
Recorded
ANNEX · P. 75Ministry diwan — matching entries never made. The Board records: لم تقم الوزارة بتنظيم قيود متقابلة للموجودات الثابتة والمخزنية المشتراة خلال السنة/ 2023 Board report 26616.
Recorded
ANNEX · P. 76Ministry diwan — unification register violations. The Board records: لم تقم وزارة البيئة بالمصادقة علي سجل التوحيد للموازنة الجارية للسنة/2023 Board report 26616.
In the report, not yet verified
PP. 149–150Performance audit — Chapter 5, printed pages 149–150.
In the report, not yet verified
PP. 430–436Compliance findings — Chapter 6, printed pages 430–436.
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