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Ministry · audited FY2017, FY2025

Ministry of Health

وزارة الصحة
Verified figures42
Pages in the report85
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 726m (~$558,462)

دائرة مدينة الطب — advances and deposits on the wrong side. Board report 4-22-2025-10611.

ANNEX · P. 68
IQD 1.9bn (~$1m)

دائرة مدينة الطب/مستشفى بغداد التعليمي — advances and deposits on the wrong side. Board report 4-24-2025-10811.

ANNEX · P. 68
IQD 1.5bn (~$1m)

دائرة صحة المثني — debit and credit balances frozen and rolled over. Board report 11613.

ANNEX · P. 63
IQD 74m (~$56,923)

دائرة صحة بغداد/الرصافة-مستشفي الشهيد الصدر العام — debit and credit balances frozen and rolled over. Board report 13085.

ANNEX · P. 63
IQD 4.0bn (~$3m)

دائرة صحة بغداد/الرصافة-مستشفي الشيخ زايد العام — debit and credit balances frozen and rolled over. Board report 24644.

ANNEX · P. 63
IQD 32m (~$24,615)

دائرة صحة بغداد/الرصافة/مستشفي ابن رشد التدريبي للطب النفسي — debit and credit balances frozen and rolled over. Board report 18863.

ANNEX · P. 63
IQD 2m (~$1,538)

دائرة صحة بغداد/الرصافة/مستشفي النعمان التعليمي — debit and credit balances frozen and rolled over. Board report 29874.

ANNEX · P. 63
IQD 69m (~$53,077)

Karbala Health Directorate — debit and credit balances frozen and rolled over. Board report 8048.

ANNEX · P. 63
IQD 65m (~$50,000)

دائرة صحة كربلاء-مستشفي الامام الحسن المجتبي (ع) — debit and credit balances frozen and rolled over. Board report 26587.

ANNEX · P. 63
IQD 39m (~$30,000)

دائرة صحة كربلاء/مركز السيدة زينب الكبري(ع) الجراحي التخصصي للعيون — debit and credit balances frozen and rolled over. Board report 24928.

ANNEX · P. 63
IQD 27m (~$20,769)

دائرة مدينة الطب — debit and credit balances frozen and rolled over. Board report 10611.

ANNEX · P. 63
IQD 27m (~$20,769)

دائرة مدينة الطب — debit and credit balances frozen and rolled over. Board report 24761.

ANNEX · P. 63
IQD 203m (~$156,154)

دائرة مدينة الطب/مستشفي بغداد التعليمي — debit and credit balances frozen and rolled over. Board report 10811.

ANNEX · P. 63
IQD 13m (~$10,000)

دائرة صحة بغداد/الرصافة/مستشفى النعمان التعليمي — balances sitting on the wrong side. Board report 29874.

ANNEX · P. 67
IQD 7m (~$5,385)

دائرة مدينة الطب/مستشفى الشهيد غازي الحريري — balances sitting on the wrong side. Board report 11056.

ANNEX · P. 67
101% of budget

Diwaniyah Health Directorate spent IQD 150.3bn (~$116m) against an allocation of IQD 148.4bn (~$114m) in FY2017 — IQD 1.9bn (~$1m) beyond what parliament allowed.

FINAL ACCOUNT · P. 59
102% of budget

Muthanna Health Directorate spent IQD 92.4bn (~$71m) against an allocation of IQD 91.0bn (~$70m) in FY2017 — IQD 1.4bn (~$1m) beyond what parliament allowed.

FINAL ACCOUNT · P. 59
104% of budget

Nineveh Health Directorate spent IQD 261.5bn (~$201m) against an allocation of IQD 250.6bn (~$193m) in FY2017 — IQD 10.9bn (~$8m) beyond what parliament allowed.

FINAL ACCOUNT · P. 59
103% of budget

Ministry headquarters spent IQD 909.5bn (~$700m) against an allocation of IQD 887.3bn (~$683m) in FY2017 — IQD 22.2bn (~$17m) beyond what parliament allowed.

FINAL ACCOUNT · P. 59
IQD 30m (~$23,077)

Karbala Health Directorate deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 8048, 2025/3/24.

ANNEX TABLE 30 · P. 68
IQD 19.8bn (~$15m)

Nineveh Health Directorate deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 14978, 2025/6/11.

ANNEX TABLE 30 · P. 68
Recorded

دائرة صحة المثني — advances and deposits frozen and rolled over. Board report 11613.

ANNEX · P. 66
Recorded

دائرة صحة بغداد/الرصافة-مستشفي الشهيد الصدر العام — advances and deposits frozen and rolled over. Board report 13085.

ANNEX · P. 66
Recorded

دائرة صحة بغداد/الرصافة-مستشفي الشيخ زايد العام — advances and deposits frozen and rolled over. Board report 24644.

ANNEX · P. 66
Recorded

دائرة صحة بغداد/الرصافة/مستشفي ابن رشد التدريبي للطب النفسي — advances and deposits frozen and rolled over. Board report 18863.

ANNEX · P. 66
Recorded

دائرة صحة بغداد/الرصافة/مستشفي النعمان التعليمي — advances and deposits frozen and rolled over. Board report 29874.

ANNEX · P. 66
Recorded

Karbala Health Directorate — advances and deposits frozen and rolled over. Board report 8048.

ANNEX · P. 66
Recorded

دائرة صحة كربلاء مستشفي الامام الحسن المجتبي (ع) — advances and deposits frozen and rolled over. Board report 26587.

ANNEX · P. 66
Recorded

دائرة صحة كربلاء/مركز السيدة زينب الكبري(ع) الجراحي التخصصي للعيون — advances and deposits frozen and rolled over. Board report 24928.

ANNEX · P. 66
Recorded

دائرة صحة كربلاء/مستشفي النسائية والتوليد — advances and deposits frozen and rolled over. Board report 2228.

ANNEX · P. 66
Recorded

Nineveh Health Directorate — advances and deposits frozen and rolled over. Board report 14978.

ANNEX · P. 66
Recorded

دائرة مدينة الطب — advances and deposits frozen and rolled over. Board report 10611.

ANNEX · P. 66
Recorded

دائرة مدينة الطب — advances and deposits frozen and rolled over. Board report 24761.

ANNEX · P. 66
Recorded

دائرة مدينة الطب/مستشفي بغداد التعليمي — advances and deposits frozen and rolled over. Board report 10811.

ANNEX · P. 66
Recorded

دائرة صحة بغداد/الرصافة-مستشفي الشهيد الصدر العام — matching entries never made. The Board records: لم تقم المستشفي بتنظيم القيود النظامية المتقابلة لمشترياتها للموجودات الثابتة والمخزنية Board report 13085.

ANNEX · P. 75
Recorded

دائرة صحة بغداد/الرصافة-مستشفي الشيخ زايد العام — matching entries never made. The Board records: عدم قيام ادارة المستشفي باعداد قيود نظامية بالحسابات المتقابلة للموجودات الثابتة المشتراة خلال السنوات من عام 2019 فما دون Board report 24644.

ANNEX · P. 75
Recorded

دائرة صحة بغداد/الرصافة/مستشفي النعمان التعليمي — matching entries never made. The Board records: عدم قيام ادارة المستشفي باعداد قيود نظامية بالحسابات المتقابلة للموجودات الثابتة والمخزنية المشتراة خلال السنة/2024 Board report 29874.

ANNEX · P. 75
Recorded

دائرة مدينة الطب — matching entries never made. The Board records: عدم قيام الدائرة بتنظيم القيد النظامي المتقابل للموجودات المخزنية Board report 10611.

ANNEX · P. 75
Recorded

دائرة مدينة الطب/مستشفي الشهيد غازي الحريري — matching entries never made. The Board records: لم تقم المستشفي باجراء قيد نظامي متقابل بالموجودات المخزنية Board report 11056.

ANNEX · P. 75
Recorded

دائرة صحة المثني — unification register violations. The Board records: لم يتم مصادقة سجل التوحيد للموازنة الجارية لسنة/2023 Board report 11613.

ANNEX · P. 76
Recorded

دائرة مدينة الطب — unification register violations. The Board records: لم يتم مصادقة سجل التوحيد للموازنة الجارية لسنة/2022 Board report 10611.

ANNEX · P. 76
Recorded

دائرة مدينة الطب — unification register violations. The Board records: عدم قيام وزارة المالية بالمصادقة علي سجل التوحيد للموازنة الجارية (محاسبة/89) للسنة موضوع التقرير وذلك لعدم توفر تحاليل تفصيلية لحسابات (السلف والمدينون والامانات والدائنون) من سنة/2003 علما ان اخر مصادقة علي السجل المذكور لسنة/2007 Board report 24761.

ANNEX · P. 76
In the report, not yet verified

Performance audit — Chapter 5, printed pages 152–153.

PP. 152153
In the report, not yet verified

Compliance findings — Chapter 6, printed pages 301–383 — 83 pages on this institution alone.

PP. 301383

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