IQD 14m (~$10,769)
ANNEX · P. 63مديرية شباب ورياضة الديوانية — debit and credit balances frozen and rolled over. Board report 578.
Qadisiyah (Diwaniyah) Governorate
محافظة القادسيةVerified figures6
Pages in the report—
Report sections—
What 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.
101% of budget
FINAL ACCOUNT · P. 59Diwaniyah Health Directorate spent IQD 150.3bn (~$116m) against an allocation of IQD 148.4bn (~$114m) in FY2017 — IQD 1.9bn (~$1m) beyond what parliament allowed.
IQD 5.2bn (~$4m)
FINAL ACCOUNT · P. 78Owed under the 5% petrodollar rule in FY2019: IQD 0m (~$0) from crude sold from its fields, IQD 5.2bn (~$4m) from refined product.
5
ANNEX · P. 72مديرية شباب ورياضة الديوانية — encroachment on state property. The Board records: التجاوز علي ممتلكات الدولة Board report 578.
Recorded
ANNEX · P. 74مديرية شباب ورياضة الديوانية — revenue never estimated, or estimated badly. The Board records: عدم تقدير الايرادات بدقة Board report 578.
Recorded
ANNEX · P. 76مديرية شباب ورياضة الديوانية — unification register violations. The Board records: عدم المصادقة علي سجل التوحيد Board report 578.
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