The same body as the row above (merged in print) — debit and credit balances frozen and rolled over. Board report 27505.
Ministry of Oil
وزارة النفطWhat 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.
دار الضيافة — debit and credit balances frozen and rolled over. Board report 2765.
شركة مصافي الوسط — debit and credit balances frozen and rolled over. Board report 30398.
Gas Filling & Services Co — ministry headquarters taking their units’ money. Board report 27655 في 2025/10/22.
شركة الاستكشافات النفطية — ministry headquarters taking their units’ money. Board report 29999 في 2025/11/17.
شركة مصافي الوسط — ministry headquarters taking their units’ money. Board report 16796 في 2025/7/3.
Basra Oil Co — ministry headquarters taking their units’ money. Board report 6527 في 2025/3/5.
Midland Oil Co — ministry headquarters taking their units’ money. Board report 27086 في 2025/10/16.
South Refineries Co deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 29204, 2025/11/5.
Dhi Qar Oil Co deducted pension contributions from staff salaries and never passed them to the National Pension Authority. Board report 28361, 2025/10/28.
شركة توزيع المنتجات النفطية — tax money never paid to the tax authority. The Board records: تاخر الشركة في ارسال مبلغ الاستقطاعات الضريبية للهيئة العامة للضرائب Board report 25322.
معهد التدريب النفطي — tax money never paid to the tax authority. The Board records: لم يقم المعهد بتسديد مبالغ الامانات الضريبية المستقطعة من المجهزين الي الهيئة العامة للضرائب Board report 10413.
South Refineries Co owes the public treasury its legal share of profits. Board report 29204 في 2025/11/5.
Basra Oil Co owes the public treasury its legal share of profits. Board report 24546 في 2025/9/22.
Dhi Qar Oil Co owes the public treasury its legal share of profits. Board report 28361 في 2025/10/28.
The same body as the row above (merged in print) — advances and deposits frozen and rolled over. Board report 30398.
شركة مصافي الوسط — advances and deposits frozen and rolled over. Board report 30398.
Dhi Qar Oil Co — advances and deposits frozen and rolled over. Board report 28361.
الشركة العامة لتوزيع المنتجات النفطية — allocations unused, or exceeded. Board report 7-14-2025-17823-في.
الشركة العامة لتوزيع المنتجات النفطية — allocations unused, or exceeded. Board report 7-9-2025-23079-في.
الشركة العامة لتوزيع المنتجات النفطية — allocations unused, or exceeded. Board report 1-28-2025-2681-التقارير-خارج-في.
Oil Projects Co (SCOP) — allocations unused, or exceeded. Board report 8-13-2025-20773-في.
شركة توزيع المنتجات النفطية — allocations unused, or exceeded. Board report 3-6-2025-6739-في.
Basra Oil Co — allocations unused, or exceeded. Board report 2-10-2025-4045-في.
The same body as the row above (merged in print) — winning bidders left waiting to sign. Board report 10781.
The same body as the row above (merged in print) — winning bidders left waiting to sign. Board report 11494.
The same body as the row above (merged in print) — winning bidders left waiting to sign. Board report 12066 خارج التقارير.
The same body as the row above (merged in print) — winning bidders left waiting to sign. Board report 20933.
شركة توزيع المنتجات النفطية — winning bidders left waiting to sign. Board report 17793.
شركة توزيع المنتجات النفطية — winning bidders left waiting to sign. Board report 25322.
شركة توزيع المنتجات النفطية — winning bidders left waiting to sign. Board report 8669.
South Refineries Co — winning bidders left waiting to sign. Board report 10782.
شركة مصافي الوسط — winning bidders left waiting to sign. Board report 18516.
شركة مصافي الوسط — winning bidders left waiting to sign. Board report 33903.
Basra Oil Co — winning bidders left waiting to sign. Board report 24865.
Midland Oil Co — winning bidders left waiting to sign. Board report 20270.
Dhi Qar Oil Co — winning bidders left waiting to sign. Board report 12871.
Dhi Qar Oil Co — winning bidders left waiting to sign. Board report 23673.
Dhi Qar Oil Co — winning bidders left waiting to sign. Board report 7782.
شركة نفط ميسان — winning bidders left waiting to sign. Board report 1074.
شركة نفط ميسان — winning bidders left waiting to sign. Board report 19631.
دار الضيافة — debit and credit balances never confirmed. Board report 27505.
The same body as the row above (merged in print) — the blacklist never checked. Board report 10781.
The same body as the row above (merged in print) — the blacklist never checked. Board report 25904.
The same body as the row above (merged in print) — the blacklist never checked. Board report 31125.
The same body as the row above (merged in print) — the blacklist never checked. Board report 6560-تقارير-خارج.
الشركة العامة لتوزيع المنتجات النفطية — the blacklist never checked. Board report 23079.
شركة الحفر العراقية — the blacklist never checked. Board report 25426.
Oil Marketing Co (SOMO) — the blacklist never checked. Board report 11023.
Oil Marketing Co (SOMO) — the blacklist never checked. Board report 17545.
Oil Marketing Co (SOMO) — the blacklist never checked. Board report 27674.
شركة توزيع المنتجات النفطية — the blacklist never checked. Board report 26307.
شركة توزيع المنتجات النفطية — the blacklist never checked. Board report 27818.
South Refineries Co — the blacklist never checked. Board report 10782.
South Refineries Co — the blacklist never checked. Board report 25576.
South Refineries Co — the blacklist never checked. Board report 26155.
شركة مصافي الشمال — the blacklist never checked. Board report 13692.
Dhi Qar Oil Co — the blacklist never checked. Board report 11494.
Dhi Qar Oil Co — the blacklist never checked. Board report 19564.
Dhi Qar Oil Co — the blacklist never checked. Board report 7782.
The same body as the row above (merged in print) — contracts signed with no feasibility study. Board report 23673.
Dhi Qar Oil Co — contracts signed with no feasibility study. Board report 11494.
Oil Marketing Co (SOMO) — contracts never certified by the legal department. Board report 11023.
شركة مصافي الشمال — contracts never certified by the legal department. Board report 13692.
الشركة العامة لتوزيع المنتجات النفطية — contracts barely progressing. Board report 31947.
شركة الحفر العراقية — contracts barely progressing. Board report 25426.
South Refineries Co — contracts barely progressing. Board report 3679.
Midland Oil Co — contracts barely progressing. Board report 20270.
شركة نفط ذي قار/ خارج تقارير — contracts barely progressing. Board report 6560.
شركة نفط ميسان — contracts barely progressing. Board report 1074.
The same body as the row above (merged in print) — estimated costs neither accurate nor updated. Board report 10781.
The same body as the row above (merged in print) — estimated costs neither accurate nor updated. Board report 10782.
The same body as the row above (merged in print) — estimated costs neither accurate nor updated. Board report 20933.
شركة توزيع المنتجات النفطية — estimated costs neither accurate nor updated. Board report 30797.
شركة نفط الجنوب — estimated costs neither accurate nor updated. Board report 6687 خارج تقارير.
Midland Oil Co — estimated costs neither accurate nor updated. Board report 20270.
Dhi Qar Oil Co — estimated costs neither accurate nor updated. Board report 12066 خارج تقارير.
Dhi Qar Oil Co — estimated costs neither accurate nor updated. Board report 19564.
شركة نفط ميسان — estimated costs neither accurate nor updated. Board report 19631.
The same body as the row above (merged in print) — direct invitation used without justification. Board report 33259 خارج تقارير.
Basra Oil Co — direct invitation used without justification. Board report 24865.
Dhi Qar Oil Co — direct invitation used without justification. Board report 23673.
The same body as the row above (merged in print) — guarantee letters that expire too early. Board report 25904.
The same body as the row above (merged in print) — guarantee letters that expire too early. Board report 26155.
South Refineries Co — guarantee letters that expire too early. Board report 25576.
The same body as the row above (merged in print) — internal audit never looked at the contract. Board report 11494.
The same body as the row above (merged in print) — internal audit never looked at the contract. Board report 23673.
شركة الحفر العراقية — internal audit never looked at the contract. Board report 25426.
Dhi Qar Oil Co — internal audit never looked at the contract. Board report 7782.
Oil Marketing Co (SOMO) — contractors with no comparable work. Board report 31125.
شركة نفط ميسان — contractors with no comparable work. Board report 1074.
Gas Filling & Services Co — encroachment on state property. The Board records: وجود اراضي عائدة للشركة متجاوز عليها من قبل الغير Board report 24280.
شركة الاستكشافات النفطية — encroachment on state property. The Board records: مازالت الارض العائدة للشركة في منطقة الحبيبية المرقمة (10/3) مقاطعة 19 متجاوز عليها Board report 17900.
شركة توزيع المنتجات النفطية — encroachment on state property. The Board records: وجود عقارات متجاوز عليها من قبل جهات مختلفة تعود ملكيتها للشركة Board report 14234.
شركة توزيع المنتجات النفطية — encroachment on state property. The Board records: بلغ عدد العقارات المتجاوز عليها من قبل جهات مختلفة 16 عقار Board report 22199.
شركة توزيع المنتجات النفطية — encroachment on state property. The Board records: عدم قيام الفرع باتخاذ الاجراءات القانونية لازالة التجاوز علي العقار (6/35) و العقار (2/82) Board report 25935.
شركة غاز الجنوب — encroachment on state property. The Board records: عدم قيام الشركة باتخاذ الاجراءات اللازمة بشان التجاوزات الحاصلة علي الدور العائدة لها Board report 12467.
شركة مصافي الوسط — encroachment on state property. The Board records: لم تقم الشركة باستكمال الاجراءات القانونية اللازمة لازالة التجاوزات علي الاراضي التابعة لها من قبل الغير Board report 20323.
Basra Oil Co — encroachment on state property. The Board records: عدم اتخاذ الاجراءات اللازمة لازالة حالات التجاوزات علي بعض عقاراتها والمحرمات النفطية العائدة لها منذ تاريخ التجاوز عليها والبالغة 87 حالة تجاوز Board report 6747.
شركة مصافي الشمال — unification register violations. Board report 33642.
شركة مصافي الوسط — unification register violations. Board report 30398.
Dhi Qar Oil Co — unification register violations. The Board records: لم تتم المصادقة علي سجل التوحيد Board report 23673.
معهد التدريب النفطي — unification register violations. Board report 34138.
Oil Marketing Co (SOMO) — state vehicles assigned to outsiders. The Board records: لم يتم حسم موضوع سيارات الشركة المنسبة الى مركز وزارة النفط ودوائرها وجهات اخرى Board report 6784.
Gas Filling & Services Co: 155 vehicles recorded lost or stolen. Board report 9-18-2025-24280-في.
Ministry diwan: 7 vehicles recorded lost or stolen. Board report 10-14-2025-26837-في.
Oil Projects Co (SCOP): 30 vehicles recorded lost or stolen. Board report 2-20-2025-5032-في.
Oil Marketing Co (SOMO): 3 vehicles recorded lost or stolen. Board report 11-26-2025-31125-في.
Midland Oil Co: 9 vehicles recorded lost or stolen. Board report 10-16-2025-27086-في.
Performance audit — Chapter 5, printed pages 147–148.
Compliance findings — Chapter 6, printed pages 254–285 — 32 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 Audit