Saddam-era debt: two state records that disagree — The Audit · Iraq Monitor

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Saddam-era debt: two state records that disagree FY2019

Old external debt at end-2019 as recorded by the Public Debt Directorate beside the same balances in the Accounting Directorate’s ledger — and the gap between the two. First column in USD thousands, the rest in IQD thousands.

Creditor group who is owed	Debt ($k) Public Debt Directorate record, USD thousands	IQD equivalent (1) the same, converted to IQD thousands	Accounting record (2) the Accounting Directorate’s ledger, IQD thousands	Gap (1−2) the disagreement between the state’s own two records
Commercial creditors — private sectorالدائنون التجاريون / القطاع الخاص	2,789,593	3,297,298,926	4,148,806,113	-851,507,187
Non-Paris Club statesمديونية العراق تجاه دول خارج نادي باريس	1,538,628	1,818,658,296	2,578,400,485	-759,742,189
Paris Club statesمديونية العراق تجاه دول نادي باريس	4,612,706	5,452,218,492	5,999,532,691	-547,314,199
Arab Fund for Economic & Social Developmentصندوق الانماء العربي الاقتصادي والاجتماعي	46,993	55,545,726	0	55,545,726
Arab Monetary Fundمديونية العراق تجاه صندوق النقد العربي	46,686	55,182,852	105,480,170	-50,297,318
Commercial creditors (multi-currency)الدائنون التجاريين (متعددو العملات)	55,989	66,178,998	92,082,958	-25,903,960

FEDERAL BOARD OF SUPREME AUDIT · ANNUAL REPORT 2025 · PRINTED PAGE 88 · UNIT IQD k · CSV ↓

Reading the columns

Creditor group: who is owed
Debt ($k): Public Debt Directorate record, USD thousands
IQD equivalent (1): the same, converted to IQD thousands
Accounting record (2): the Accounting Directorate’s ledger, IQD thousands
Gap (1−2): the disagreement between the state’s own two records

Transcribed in two independent passes, cell-compared, reconciled against the printed total on page 88; a mismatch would have kept this table off the site. English names are the desk’s renderings; the Arabic is the Board’s own text and the authoritative version. Dollars at the official 1,300 IQD/USD budget rate, context only. Download the CSV · All tables