IQD 19.3bn (~$13m)
ANNEX · P. 63Mishraq Sulphur State Co — debit and credit balances frozen and rolled over. Board report 34921.
Opening the record…
Opening the record…
Published records currently linked to this institution, with their source-page receipts, followed by its report sections. Attribution is partial: other published tables may concern this institution without appearing here. The section’s prose and other tables may remain unextracted. Report entries are dated observations, not an assertion of current liability.
Mishraq Sulphur State Co — debit and credit balances frozen and rolled over. Board report 34921.
الشركة العامة للصناعات الانشائية — debit and credit balances frozen and rolled over. Board report 20324.
Al-Faris General Co — debit and credit balances frozen and rolled over. Board report 23627.
Mishraq Sulphur State Co — balances sitting on the wrong side. Board report 34921.
State Steel Industries Co — balances sitting on the wrong side. Board report 7421.
Al-Faris General Co — balances sitting on the wrong side. Board report 23627.
Ur General Company: accumulated losses of IQD 215.7bn (~$144m) against capital of IQD 46.6bn (~$31m) — past the cap the law allows. Board report 9281. The printed percentage differs from 463.4% calculated from these source amounts.
Iraqi State Cement Co — ministry headquarters taking their units’ money. Board report 18112 في 2025/7/16.
State Co for Communications & Power Equipment — ministry headquarters taking their units’ money. Board report 8134 في 2025/3/24.
Northern Fertilizers State Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 473, 2025/1/8.
State Co for Project Design & Execution was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 16046, 2025/6/25.
State Co for Project Design & Execution was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 16046, 2025/6/25.
State Iron & Steel Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 3882, 2025/2/9.
Iraqi State Cement Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 22863, 2025/9/3.
State Steel Industries Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 27719, 2025/10/22.
State Co for Engineering Inspection & Rehabilitation was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 14903, 2025/6/5.
Ibn Majid Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 7224, 2025 /3/12 خارج تقارير.
Al-Faris General Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 23627, 2025/9/11.
Al-Furat General Chemical Industries Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 13186, 2025/5/21.
Al-Furat General Chemical Industries Co was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 10593, 2025/4/22.
Ur General Company was reported to have withheld pension contributions from staff salaries without transferring them to the National Pension Authority. Board report 23669, 2025/9/11.
State Co for Communications & Power Equipment — tax money never paid to the tax authority. The Board records: رصيد حساب استقطاعات من غير المنتسبين (المجهزين والمقاولين) معظمها مدور من سنوات سابقة لم يتم تسديدها الي الهيئة العامة للضرائب Board report 8134.
Ur General Company — tax money never paid to the tax authority. The Board records: بلغ رصيد حساب استقطاعات من الغير لحساب الغير تمثل استقطاعات ضريبية لم تقم الشركة بتسديدها الي الهيئة العامة للضرائب Board report 9281.
Mishraq Sulphur State Co was recorded with an unpaid legal treasury profit share. Board report 34921 في 2025/12/31.
State Steel Industries Co was recorded with an unpaid legal treasury profit share. Board report 27719 في 2025/10/22.
Al-Faris General Co was recorded with an unpaid legal treasury profit share. Board report 23627 في 2025/9/11.
Al-Furat General Chemical Industries Co was recorded with an unpaid legal treasury profit share. Board report 10593 في 2025/4/22.
Ur General Company was recorded with an unpaid legal treasury profit share. Board report 9281 في 2025/4/9.
Ur General Company was recorded with an unpaid legal treasury profit share. Board report 23669 في 9/11/ 2025.
Mishraq Sulphur State Co — allocations unused, or exceeded. Board report 12-31-2025-34921-في.
Iraqi State Cement Co — allocations unused, or exceeded. Board report 7-16-2025-18112-في.
Iraqi State Cement Co — allocations unused, or exceeded. Board report 3-9-2025-22863-في.
Iraqi State Cement Co — allocations unused, or exceeded. Board report 10-21-2025-27489-في.
الشركة العامة للصناعات الانشائية — allocations unused, or exceeded. Board report 6-25-2025-16049-في.
الشركة العامة للصناعات التعدينية — allocations unused, or exceeded. Board report 1-7-2025-16574-في.
State Steel Industries Co — allocations unused, or exceeded. Board report 10-22-2025-27719-في.
الشركة العامة للصناعات الكهربائية والالكترونية — allocations unused, or exceeded. Board report 1-10-2025-25464-في.
الشركة العامة للصناعات الهيدروليكية — allocations unused, or exceeded. Board report 4-6-2025-14779-في.
State Co for Engineering Inspection & Rehabilitation — allocations unused, or exceeded. Board report 5-6-2025-14903-في.
الشركة العامة للمنتوجات الغذائية — allocations unused, or exceeded. Board report 10-22-2025-27658-في.
شركة الزوراء العامة — allocations unused, or exceeded. Board report 3-9-2025-22865-في.
Al-Faris General Co — allocations unused, or exceeded. Board report 7-31-2025-19524-في.
الشركة العامة لصناعة الادوية والمستلزمات الطبية — winning bidders left waiting to sign. Board report 2531.
الشركة العامة لصناعة الادوية والمستلزمات الطبية — debit and credit balances never confirmed. Board report 32156.
Mishraq Sulphur State Co — debit and credit balances never confirmed. Board report 34921.
State Co for Project Design & Execution — debit and credit balances never confirmed. Board report 16046.
Iraqi State Cement Co — debit and credit balances never confirmed. Board report 13620.
Iraqi State Cement Co — debit and credit balances never confirmed. Board report 27489.
Al-Faris General Co — debit and credit balances never confirmed. Board report 23627.
Ur General Company — debit and credit balances never confirmed. Board report 23669.
Ur General Company — debit and credit balances never confirmed. Board report 9281.
The same body as the row above (merged in print) — contracts signed with no feasibility study. Board report 16845.
الشركة العامة لصناعة السيارات والمعدات — contracts signed with no feasibility study. Board report 16131.
الشركة العامة للصناعات التعدينية — contracts signed with no feasibility study. Board report 16843.
State Steel Industries Co — contracts signed with no feasibility study. Board report 15874.
الشركة العامة للصناعات الهيدروليكية — contracts signed with no feasibility study. Board report 16798.
State Co for Communications & Power Equipment — contracts signed with no feasibility study. Board report 32280.
Al-Faris General Co — contracts signed with no feasibility study. Board report 16647.
Al-Faris General Co — contracts signed with no feasibility study. Board report 32578.
Ur General Company — contracts signed with no feasibility study. Board report 15540.
هيئة البحث والتطوير الصناعي — contracts never certified by the legal department. Board report 14590.
هيئة البحث والتطوير الصناعي — contracts written outside the standard documents. Board report 14595.
The same body as the row above (merged in print) — contracts barely progressing. Board report 16842.
الشركة العامة لصناعة السيارات والمعدات — contracts barely progressing. Board report 16131.
الشركة العامة للزجاج والحراريات — contracts barely progressing. Board report 20140.
State Co for Communications & Power Equipment — contracts barely progressing. Board report 32280.
Al-Faris General Co — contracts barely progressing. Board report 16845.
Al-Furat General Chemical Industries Co — contracts barely progressing. Board report 10593.
Ur General Company — contracts barely progressing. Board report 16848.
هيئة البحث والتطوير الصناعي — contracts barely progressing. Board report 14595.
هيئة المدن الصناعية — contracts barely progressing. Board report 6095.
The same body as the row above (merged in print) — estimated costs neither accurate nor updated. Board report 16798.
الشركة العامة للصناعات الهيدروليكية — estimated costs neither accurate nor updated. Board report 6278.
Northern Fertilizers State Co — court fees not collected. Board report 14327.
الشركة العامة للصناعات الهيدروليكية — court fees not collected. Board report 6278.
State Co for Project Design & Execution — direct invitation used without justification. Board report 26661.
The same body as the row above (merged in print) — internal audit never looked at the contract. Board report 16842.
State Steel Industries Co — internal audit never looked at the contract. Board report 15874.
الشركة العامة للصناعات الهيدروليكية — internal audit never looked at the contract. Board report 6278.
Al-Faris General Co — internal audit never looked at the contract. Board report 16647.
Ur General Company — internal audit never looked at the contract. Board report 16848.
هيئة البحث والتطوير الصناعي — internal audit never looked at the contract. Board report 14590.
هيئة المدن الصناعية — internal audit never looked at the contract. Board report 6095.
الشركة العامة لصناعة النسيج والجلود — late-delivery penalties never charged. Board report 9658.
Ur General Company — late-delivery penalties never charged. Board report 16848.
هيئة البحث والتطوير الصناعي — late-delivery penalties never charged. Board report 14595.
The same body as the row above (merged in print) — contractors with no comparable work. Board report 16842.
الشركة العامة لصناعة الادوية والمستلزمات الطبية — contractors with no comparable work. Board report 2531.
الشركة العامة للصناعات التعدينية — contractors with no comparable work. Board report 16843.
Al-Faris General Co — contractors with no comparable work. Board report 16647.
الشركة العامة لصناعات النسيج والجلود — encroachment on state property. The Board records: وجود (6) عقارات متجاوز عليها وتم رفع دعوي قانونية و(4) عقارات لم يتخذ الاجراءات القانونية Board report 24222.
الشركة العامة لصناعة الادوية — encroachment on state property. The Board records: بلغ عدد التجاوزات علي املاك الشركة العامة 5 تجاوزات ولم تتمكن الشركة من ازالتها Board report 12462.
Northern Fertilizers State Co — encroachment on state property. The Board records: عدم اتخاذ الاجراءات القانونية بخصوص املاك الشركة المتجاوز عليها من قبل المواطنين (اراضي زراعية، عرصات) Board report 473.
State Co for Project Design & Execution — encroachment on state property. The Board records: وجود عقارات ملك صرف للشركة متجاوز عليها من قبل دوائر حكومية ومواطنين من سنوات سابقة لم تتخذ الشركة الاجراءات اللازمة بخصوصها Board report 16046.
State Iron & Steel Co — encroachment on state property. The Board records: لم تتخذ الاجراءات اللازمة لرفع التجاوزات عن 17 عقار من عقاراتها من قبل جهات معينة منذ سنوات سابقة Board report 3882.
الشركة العامة للمنتوجات الغذائية — encroachment on state property. The Board records: لم يتم ازالة التجاوز علي القطعة المرقمة (9/70) مقاطعة (37) التابعة للمصنع من قبل بعض المواطنين Board report 21748.
State Co for Communications & Power Equipment — encroachment on state property. The Board records: عدم استكمال الاجراءات القانونية بخصوص الاملاك المتجاوز عليها من قبل الغير البالغ عددها (937) عقار (5) قطع اراضي زراعية و(438) قطع اراضي سكنية و(494) شقق سكنية Board report 8134.
General Directorate of Industrial Development — encroachment on state property. The Board records: وجود عقارات تابعة للمديرية العامة للتنمية الصناعية متجاوز عليها من قبل الغير Board report 12738.
General Directorate of Industrial Development — encroachment on state property. The Board records: وجود عقارات تابعة للمديرية العامة للتنمية الصناعية متجاوز عليها من قبل الغير Board report 5916.
Al-Furat General Chemical Industries Co — encroachment on state property. The Board records: عقارات عائدة الي الشركة متجاوز عليها من قبل الغير Board report 10593.
Al-Faris General Co — revenue never estimated, or estimated badly. The Board records: عدم الدقة في تخمين الايرادات Board report 12533.
Ur General Company — revenue never estimated, or estimated badly. The Board records: عدم الدقة في التخطيط للايرادات Board report 9281.
Northern Fertilizers State Co — stamp duty not collected. Board report 14327.
Northern Fertilizers State Co — stamp duty not collected. Board report 473.
الشركة العامة لصناعة السيارات والمعدات — stamp duty not collected. Board report 16131.
Iraqi State Cement Co — stamp duty not collected. Board report 22863.
الشركة العامة للصناعات الهيدروليكية — stamp duty not collected. Board report 6278.
The same body as the row above (merged in print) — unification register violations. Board report 16626.
State Steel Industries Co — unification register violations. The Board records: لم تتم المصادقة علي سجل التوحيد Board report 7421.
Ministry diwan — unification register violations. Board report 30247.
Al-Faris General Co — unification register violations. Board report 19524.
هيئة البحث والتطوير الصناعي — unification register violations. Board report 16797.
State Iron & Steel Co — state vehicles assigned to outsiders. The Board records: لم تقم الشركة بانهاء تنسيب سياراتها المنسبة الى وزارة الصناعة والمعادن والشركة العامة لصناعات الفوسفات البالغ عددها 7 سيارة منذ سنوات سابقة Board report 3882.
: 1 vehicle recorded lost or stolen. Board report 5-14-2025-12738-في.
State Co for Project Design & Execution: 9 vehicles recorded lost or stolen. Board report 6-25-2025-16046-في.
General Directorate of Industrial Development: 1 vehicle recorded lost or stolen. Board report 2-3-2025-5916-في.
Al-Faris General Co: 8 vehicles recorded lost or stolen. Board report 5-13-2025-12533-في.
Performance audit — Chapter 5, printed pages 146–147.
Compliance findings — Chapter 6, printed pages 286–300.
Originally transcribed in two passes and compared cell by cell; printed totals were checked where available. Agreement between passes does not guarantee a correct reading. Source review has corrected transcription errors; unresolved readings remain marked. The 2025 report includes earlier financial years and dated observations, not a current account of every institution. English names are the desk’s renderings; the Board’s Arabic is authoritative. Audit observations are not convictions. All institutions · The Audit
Source: the 713-page report copy used for these tables · FBSA annual-report archive ↗. The archived copy is identified by SHA-256 d73671625d4f… . On 5 October 2026, the official archive required a security check, so a fresh copy could not be compared with this registered edition. References open this edition at the PDF page; annex numbering restarts at 1. The illustrative conversion reference is documented in the CBI circular of 8 February 2023.