IQD 247m (~$190,000)
ANNEX · P. 63الهيئة العامة للمياه الجوفية/فرع النجف الاشرف — debit and credit balances frozen and rolled over. Board report 5043.
Ministry of Water Resources
وزارة الموارد المائيةVerified figures6
Pages in the report17
Report sections2
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. 59Irrigation & Drainage Operations Authority spent IQD 93.2bn (~$72m) against an allocation of IQD 92.9bn (~$71m) in FY2017 — IQD 219m (~$168,462) beyond what parliament allowed.
104% of budget
FINAL ACCOUNT · P. 59General Authority for Groundwater spent IQD 12.4bn (~$10m) against an allocation of IQD 12.0bn (~$9m) in FY2017 — IQD 449m (~$345,385) beyond what parliament allowed.
Recorded
ANNEX · P. 44شركة الفاو العامة لتنفيذ مشاريع الري — contractors with no comparable work. Board report 10859.
2
ANNEX · P. 72مديرية الموارد المائية في محافظة الانبار — encroachment on state property. The Board records: التجاوز علي ممتلكات الدولة Board report 33042.
7
ANNEX · P. 72مديرية الموارد المائية في محافظة المثني — encroachment on state property. The Board records: التجاوز علي ممتلكات الدولة Board report 2068.
In the report, not yet verified
PP. 143–145Performance audit — Chapter 5, printed pages 143–145.
In the report, not yet verified
PP. 417–430Compliance findings — Chapter 6, printed pages 417–430.
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