University of Nineveh spent IQD 10.7bn (~$8m) against an allocation of IQD 9.8bn (~$8m) in FY2017 — IQD 954m (~$733,846) beyond what parliament allowed.
Ministry of Higher Education & Scientific Research
وزارة التعليم العالي والبحث العلميVerified figures1
Pages in the report24
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 Ledger has not yet extracted — named, so absence is never mistaken for a clean bill.
110% of budget
FINAL ACCOUNT · P. 59In the report, not yet verified
PP. 153–156Performance audit — Chapter 5, printed pages 153–156.
In the report, not yet verified
PP. 436–455Compliance findings — Chapter 6, printed pages 436–455 — 20 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