مديرية شباب ورياضة الديوانية — debit and credit balances frozen and rolled over. Board report 578.
Qadisiyah (Diwaniyah) Governorate
محافظة القادسيةWhat the Board recorded
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.
Diwaniyah Health Directorate spent IQD 150.3bn (~$100m) against an allocation of IQD 148.4bn (~$99m) in FY2017 — IQD 1.9bn (~$1m) beyond the revised allocation.
Owed under the 5% petrodollar rule in FY2019: IQD 0m (~$0) from crude sold from its fields, IQD 5.2bn (~$3m) from refined product.
مديرية شباب ورياضة الديوانية — encroachment on state property. The Board records: التجاوز علي ممتلكات الدولة Board report 578.
مديرية شباب ورياضة الديوانية — revenue never estimated, or estimated badly. The Board records: عدم تقدير الايرادات بدقة Board report 578.
مديرية شباب ورياضة الديوانية — unification register violations. The Board records: عدم المصادقة علي سجل التوحيد Board report 578.
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.