The same body as the row above (merged in print) — contracts barely progressing. Board report 4134.
Kirkuk Governorate
محافظة كركوكWhat 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.
مديرية بلديات كركوك — court fees not collected. Board report 34812.
Owed under the 5% petrodollar rule in FY2019: IQD 22.5bn (~$17m) from crude sold from its fields.
Compliance findings — Chapter 6, printed pages 619–621.
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