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.
Ministry of Health
وزارة الصحةWhat 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.
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.
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.
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.
Karbala Health Directorate deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 8048, 2025/3/24.
Nineveh Health Directorate deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 14978, 2025/6/11.
Performance audit — Chapter 5, printed pages 152–153.
Compliance findings — Chapter 6, printed pages 301–383 — 83 pages on this institution alone.
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