General 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.
Ministry of Water Resources
وزارة الموارد المائيةWhat the Board recorded
Verified figures first, with their printed-page receipts. Below them, the sections of the report about this institution that the Ledger has not yet extracted — named, so absence is never mistaken for a clean bill.
Irrigation & 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.
Performance audit — Chapter 5, printed pages 143–145.
Compliance 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 Ledger