The published tables

289 tables from the Board’s report, in the report’s own order. The original extraction used two transcriptions and compared cells; totals were checked where available. Source review found errors even in agreeing readings and has corrected them. A handful publish with a few cells shown as two readings — both transcriptions, side by side, never one presented as fact — and their rows say so below.

Chapter 1 — The Board’s own year7 tables

P. 6

Completed activities by typeالمنجز حسب نوع النشاطThe table lists activities handled by the bureau and the number or completion status recorded for each activity.

19 rows

P. 6

Activity detailsتفاصيل النشاط في هذا الجانبThe table shows counts of incoming emails, reports, contracts, and other items.

4 rows

P. 7

Completed cross-checking activitiesأبرز نشاطات التدقيق المتقاطع والتقاطع الوظيفيThe table shows the types of cross-checking activities and the number completed for each type, including the total.

6 rows

P. 8

Performance quality control activityنشاط قسم رقابة جودة الأداءFBSA quality-control inspections by quarter in 2025. Planned and inspected reports are counts; execution percentages can exceed 100% when more inspections are completed than planned.

4 rows

P. 8

Bureau obligations under the federal budget lawالتزامات الديوان الواردة في قانون الموازنة العامة الاتحاديةFBSA reports its actions under Federal Budget Law 13 for 2023–25. These are obligations and reported actions, not a finding that all duties were completed: article 13/third explicitly says the accounts had not been audited by an international firm and sent to FBSA.

10 rows3 under review

P. 9

Issued reportsالتقارير الصادرةThe table shows the numbers and types of audit activities and reports issued for each ministry or government agency.

36 rows

P. 10

Issued reports, continuedالتقرير السنوي لسنة ٢٠٢٥Continuation of the preceding ministry-by-ministry report table; counts of assignments and reports issued in 2025. Do not treat this page as a separate national report total.

40 rows

Chapter 2 — Referrals22 tables

P. 13

Requested information from Basra Oil Companyتفاصيل المعلومات والأوليات المطلوبة من شركة نفط البصرةThe table lists the documents and information requested from Basra Oil Company, along with their paragraph numbers and details.

8 rows1 under review

P. 14

Audit results for the company’s responseنتائج تدقيق الفقرات الواردة في إجابة الشركةThe table lists the company’s responses and the audit observations for paragraphs 2 and 8.

2 rows3 under review

P. 16

Oil flow and reservoir pressure by wellمعدل التدفق الفعلي للنفط والضغط المكمني للآبار المقاربة للبئر (R-636)Rumaila well R-636 and nearby wells 367, 644 and 637. Oil flow is barrels per day; reservoir pressure is PSI. Percentage entries are the source comparison convention, using R-636 as the denominator, and parentheses denote negative entries. A printed −128% comparison is not a conventional percentage fall relative to the other well. The narrative and table disagree on 52% versus 25% for well 367; the table is retained.

2 rows

P. 17

Annual production rate by wellمعدل الإنتاج السنوي (ألف برميل/سنة)Annual production for wells R-636, 637, 642 and 645, in thousands of barrels per year. Comparison entries 38%, 71%, 38% match the shortfall relative to each other well after rounding, despite a printed formula header that appears to use R-636 as the denominator. These are well-level findings, not national output.

1 rows

P. 19

Expected payment for the suppliesالمبلغ المفترض صرفه للتجهيزات خلال الفترة المشار إليهاThe daily equipment rate is USD per staff member, duration is days, and staff is a count. The final amount is USD thousands. FBSA rounds 1.4 × 365 × 550 / 1000 = 281.05 to 281 thousand dollars.

1 rows

P. 19

Difference between paid and expected amountsالهدر بالمال العام الناتج عن المبلغ المصروف والمبلغ المفترض صرفهAmounts paid, expected payment under amendment 3, and their difference are USD thousands. The printed difference is 2176 − 281 = 1895 thousand dollars. This is FBSA’s reported finding for the contract.

1 rows

P. 21

Differences between recorded and estimated revenueأولاً- وجود فرق بين سجلات الإيرادات والإيرادات المقدرة من لجان المسح الميداني للسنتين ٢٠١٨ و٢٠١٩Ibn al-Bitar private hospital revenue recorded for 2018 and 2019 versus survey estimates; 2019 records were incomplete. IQD thousands. This finding is repeated on printed page 45 and is not a separate additive loss.

1 rows

P. 21

Differences between recorded revenue and financial statementsثالثاً- عدم دقة البيانات المالية لمستشفى ابن البيطار الأهلي للسنتين ٢٠١٨-٢٠١٩Ibn al-Bitar private hospital 2018 and 2019 revenue records versus financial statements; 2019 records were incomplete. IQD thousands. The same finding appears again on printed page 45 and must not be counted twice.

1 rows

P. 26

Correspondence related to the Basra tax branchأعداد المخاطبات المتعلقة بفرع ضريبة البصرةThe table counts correspondence received, correspondence filed by the Basra tax branch, and cases where the owners had not paid the applicable taxes.

1 rows

P. 29

Original contracts and delay periodsبيانات العقود الأصلية وفترة التأخير بعد مدة (30) يومThe table lists two original contracts, their key dates, and the delay period after the initial 30-day period.

2 rows

Show the other 12 tables in this chapter

P. 29

Contract amendments and delay periodsبيانات ملاحق العقود وفترات التأخيرThe table lists two contract amendments, their signing and credit-opening dates, and the number of delay days.

2 rows

P. 38

Examples of completed maintenance projectsأمثلة على تنفيذ بعض مشاريع الصيانةThe table lists three maintenance projects and the year each project was carried out.

3 rows

P. 39

Payment details for the purchaseالتخصيصات المالية لتسديد تلك المستحقاتThe table lists the payment document, purchase receipt, amount paid, quantity, and purchasing entity for the reported purchase.

1 rows

P. 45

Other hospital revenue compared with survey estimatesإيرادات الأشهر من تموز إلى كانون الأول وإيرادات الفحوصات والخدمات الأخرىIbn al-Bitar private hospital revenue recorded for 2018 and 2019 compared with field-survey estimates. FBSA says 2019 coverage was incomplete because monthly medical-service and other revenue records were missing. Figures are IQD thousands. The same findings also appear on printed page 21; repeated report entries must not be added together.

1 rows

P. 45

Differences between revenue records and financial statementsعدم دقة البيانات المالية لمستشفى ابن البيطار الأهلي للسنتين ٢٠١٨–٢٠١٩Ibn al-Bitar private hospital 2018 and 2019 revenue records versus financial statements; 2019 records were incomplete. IQD thousands. Repeats the finding on printed page 21; do not sum the two entries.

1 rows

P. 47

Details of the commercial invoice recordsتفاصيل كشوفات القوائم التجارية المرافقة بكتاب وزارة الماليةTwo commercial invoice entries that FBSA says did not relate to the Iran barter decision, attached to the 4 November 2024 Finance Ministry letter. Amounts are USD. The ditto marks in the second row repeat the first row’s ministry letter 50965, date 2 October 2024 and carrier; they are not missing data.

2 rows

P. 49

Employees, payment dates, and amountsأسماء الموظفين والمبالغ وتواريخ أذون الدفعTwo anonymised staff payment records cited by FBSA. Amounts are IQD; the source payment dates are retained. Personal names are withheld.

2 rows

P. 49

Payments to contractors and employeesصرف مكافآت وأجور المتعاقدين وفروقات ورواتب موظفي بعض الدوائر المرتبطة بالمديريةThe table shows payment memo details, amounts, and the purpose of payments to contractors and employees of related departments.

3 rows1 under review

P. 49

Treasury funding and spendingتمويل خزانة المديرية من الموارد المائيةThe table compares the requested funding, treasury funding, amounts spent, and related deductions or remaining balances.

5 rows

P. 50

State-owned residential propertiesالعقارات السكنية التي لا تزيد مساحتها عن (٣٠٠٠) ثلاثة آلاف متر مربع العائدة إلى الدولةState residential property cases listed by FBSA. Areas are square metres. The superscript 2 in m² is a unit, not a leading digit of the area. Personal names are unnecessary to the institutional finding.

15 rows

P. 51

Areas of Archaeological Sites and Excavated Landمساحات القطع والمواقع الأثرية المنقبةTwo archaeological site plots. Mound and excavated areas are dunams. Composite total areas are preserved as source-printed dunam/awlak/metre notation and are not concatenated numbers or comparable square-metre totals.

2 rows

P. 57

Complaints and audit report detailsبيانات الشكاوى الواردة والتقارير الرقابيةThe table lists three complaints, the audited departments and entities involved, and the related complaint and audit report references.

3 rows1 under review

Chapter 3 — The Final Account of Iraq53 tables

P. 59

Who spent beyond the budgetSections that spent more than parliament finally allowed them, FY2017.

13 rowschart

P. 61

Budgeted non-oil revenue, FY 2017Budget estimates for non-oil revenue, not actual receipts. Amounts are IQD millions.

7 rowschart

P. 61

The FY2017 budget vs what happenedRevenues, expenditures and the deficit — estimate against outturn.

3 rows

P. 62

Regional-development balances against their accounting natureSpending balances on regional development projects, Najaf and Kirkuk.

3 rows

P. 62

Region projects that spent past their allocationRegional development projects that ran past their allocations.

33 rowschart

P. 64

Region projects that barely spentProjects that spent far less than was set aside for them.

27 rowschart1 under review

P. 66

What the state paid in payment-system feesWhat each body paid in electronic payment commissions.

6 rowschart

P. 66

Advances frozen on the books for yearsAdvances frozen on the books.

5 rowschart

P. 68

The deficit Iraq planned vs the result it ranWhat parliament budgeted against what the Board recorded, 2011–2018.

8 rowschart

P. 69

Revenue, 2018 beside 2017Revenue by source across two years.

18 rows

Show the other 43 tables in this chapter

P. 74

Accounts sitting on the wrong side of the ledgerBalances sitting on the wrong side of the ledger.

15 rows

P. 75

Unexplained differences rolled forwardUnexplained differences rolled forward year on year.

3 rows

P. 75

Where the two budgets’ accounts run into each otherWhere the two budgets’ accounts run into each other.

7 rows

P. 77

Accounts cancelled or frozenAccounts closed or suspended during the year.

9 rows

P. 78

What each governorate is owed from its oilWhat each producing governorate was owed under the 5% rule, FY2019.

13 rowschart

P. 79

The advances account, year by yearMoney paid out before goods or work arrive — a classic leak channel.

9 rows

P. 80

Two advance accounts, frozen and off-natureA two-row table of advances by type.

2 rows

P. 81

Advance accounts that grewAdvance accounts that grew during the year.

4 rowschart

P. 81

What Iraq owed, in one tableInternal and external debt side by side — two currencies in one table.

4 rows

P. 82

What the Iraqi state owes at homeWhere the state’s domestic borrowing opened, moved and closed, FY2019.

7 rowschart

P. 83

Who the state’s domestic debt was repaid toWhich banks and funds were repaid, and for what.

11 rowschart

P. 88

Saddam-era debt: two state records that disagreeارصدة الدين الخارجي القديمThe Public Debt and Accounting Directorates’ balances, and the gap.

6 rowschart

P. 88

Old debt: principal repaid, on two recordsتسديدات اقساط الدين الخارجي القديمInstalments paid on pre-2003 debt, on two different records.

6 rows

P. 89

Old debt: interest paid, on two recordsتسديدات فوائد الدين الخارجي القديمInterest paid on pre-2003 debt, on two different records.

6 rows

P. 90

External debts reported unsettled at end-2019Foreign debts still unresolved decades on.

10 rowschart

P. 90

The operating budget’s cash, twice recordedWhere the financial position and the cash statement disagree.

1 rows

P. 91

The investment budget’s cash, twice recordedThe same check on the investment budget.

1 rows

P. 92

The state’s foreign-currency cashBalances held in dollars and dinars.

3 rows

P. 92

Accounts the Central Bank and Finance list differentlyWhich accounts each institution says exist.

27 rows

P. 94

Deposits held and growing — operating budgetAmanat balances that rose during the year.

4 rowschart

P. 94

Deposits held and growing — investment budgetThe same, on the investment side.

5 rowschart

P. 95

The DFI deposits account, entity by entityOil ministry and company deposits.

11 rowschart

P. 96

Operating money filed under the investment budgetMoney recorded in the wrong statement.

4 rowschart

P. 97

Audit reports sent, and who answeredموقف تقارير ديوان الرقابة المالية الاتحادي الخاصة بالوزارات والتشكيلات التابعة لها والجهات غير المرتبطة…How many reports each ministry received and answered.

32 rows1 under review

P. 99

Anti-corruption initiatives, counted٢- أدناه جدول بعدد المبادرات في مجال مكافحة الفساد والحد منه: -What each body says it has launched.

30 rows

P. 101

Staff trained against corruption — and staff not٣- ضعف اعداد الموظفين المشاركين بالدورات التدريبية الخاصة بتطوير كفاءة اداء الموظفين في مجال مكافحة الفساد…How few officials attended the training.

35 rows

P. 103

Supporting papers recorded as not provided٤- لم يتم تزويد الهيئات الرقابية المختصة بالأوليات التي تضمنتها استمارة الموقف من مكافحة الفساد والحد منه…Bodies that withheld the documents the regulators asked for.

18 rows5 under review

P. 110

Weak action against known corruption patterns٥- ضعف نشاط الوزارات والدوائر المرتبطة بها والجهات غير المرتبطة بوزارة والمحافظات في مجال اجراءات القضاء على…Which ministries did little about what was found.

Investigative committees left unresolved٧- ضعف إجراءات حسم اللجان التحقيقية مما يتطلب تكثيف الجهود لحسم اللجان والالتزام بالمدة المحددة والوارد ذكرها…Committees that never reached a conclusion.

36 rows2 under review

P. 115

What happened to committee recommendations٨- الجدول أدناه يبين موقف توصيات اللجان التحقيقية الخاصة بالوزارات والجهات غير المرتبطة بوزارة والمحافظات من…Recommendations issued against recommendations implemented.

43 rows

P. 118

Criminal cases, resolved and not٩- خلافاً للفقرة (٥) من كتاب الامانة العامة لمجلس الوزراء المرقم…Prosecutions still open.

55 rows

P. 121

Court awards and reported collections١٠- قلة المبالغ المتحصلة على الرغم من ضخامة اجمالي المبالغ المحكوم بها لصالح الوزارات او الجهات غير المرتبطة…How little of what courts ordered came back.

41 rows8 under review

P. 125

Anti-corruption work manuals: who has them١١- ضعف نشاط الوزارات والجهات غير المرتبطة بوزارة والمحافظات في مجال ادلة العمل الارشادية للأعمال الوظيفية في…Which bodies have written procedures at all.

20 rows

P. 128

Emergency-reserve transfers, with the Board’s opinionوالكشف أدناه يوضح رأي هذا الديوان فيما أذا عُدّت إنفاقاً طارئاً أو خلاف ذلك:-…Whether each transfer counted as emergency spending.

5 rowschart

P. 128

Transfers made before parliament approved themثالثاً- تم اجراء مناقلات من احتياطي الطوارئ بموجب قرارات من مجلس الوزراء أو موافقات من رئيس مجلس الوزراء…Decisions taken ahead of authorisation.

3 rows

P. 129

Emergency money approved but never releasedرابعاً- عدم قيام وزارة المالية بتمويل المبالغ المخصصة من احتياطي الطوارئ على الرغم من صدور قرارات من مجلس…Allocations approved but never released by Finance.

3 rowschart

P. 130

Food-security support: records that do not matchعدم مطابقة مبالغ الدعم الطارئ بين ما مثبت في سجلات وزارة الزراعة وبين ما مثبت في سجلات الشركة ... وكما مبين…Agriculture ministry records against the company’s.

1 rows

P. 131

Cars allocated past the permitted number١- تخصيص سيارات لمسؤولي الوزارات او الجهات غير المرتبطة بوزارة او المحافظات تتجاوز الأعداد المسموح بها بموجب…Vehicles assigned to officials beyond the limit.

5 rows

P. 132

Fuel coupons never adopted٢- عدم اعتماد كوبونات النسبية للتزود من محطات الوقود العائدة لوزارة النفط واعتماد الصرف النقدي لأجور وقود…Bodies ignoring the fuel rationing rule.

8 rows

P. 132

Fuel issued past the permitted quantities٣- عدم الالتزام بكميات الوقود الواجب صرفها للسيارات التابعة له خلافا لتعليمات تحديد كميات الوقود رقم…Bodies issuing more fuel than allowed.

7 rows

P. 132

Night allowances not cut by half٤- لم يتم تخفيض مخصصات الايفاد الليلية بنسبة (٥٠%)، خلافاً للمادة…The 50% reduction that was not applied.

4 rows

P. 133

Hospitality spending past the ceiling٥- تجاوزت الحد الأعلى المحدد للضيافة خلافاً للمادة (٤/ ثالثاً) من تعليمات تحديد كميات الوقود المصروفة…Bodies over the entertainment limit.

4 rows

Chapter 5 — Performance audits1 table

P. 157

Diyala Water Directorate debts by customer category, 2021–23إجمالي الديون المرتبة بذمة الفئات (السكني، التجاري، الحكومي) لسنوات التقويم ٢٠٢١–٢٠٢٣Diyala Water Directorate customer debts carried forward from preceding years, reported for 2021, 2022 and 2023. Amounts are IQD; the last columns are 2022 and 2023 balances as percentages of 2021, not percent changes.

3 rows

Chapter 6 — Institution by institution170 tables

P. 161

Counterfeit cash balances in records and statementsالرصيد بموجب السجلات الممسوكة من قبل الفرع والرصيد بموجب الكشوفات المرفقة بإجابة الفرعCounterfeit cash at TBI’s Babylon branch: the branch books show 775,000 IQD, while the statement attached to its 10 October 2024 reply shows 1,000,000 IQD. Denominations and amounts are IQD; counts are banknotes. This is a regional branch discrepancy.

2 rows

P. 161

Electronic cards issued but uncollected at TBI Babylon branchعدد البطاقات الإلكترونية الصادرة خلال الفترة من ١/١ ولغاية ٣٠/٩/٢٠٢٤The table lists 330 cards held in the branch strongroom and not collected by customers as of 30 September 2024. It is not the 1,638 cards issued during January–September 2024. Counts are cards by type and currency.

4 rows

P. 163

Long-term financial investmentsالاستثمارات المالية طويلة الأجل حسب الحساب والجهة المستثمر فيهاTBI long-term financial investments, in IQD. The total_amount_iqd column repeats the subtotal for a multi-row account group; use amount_invested_iqd when summing investees, rather than adding repeated account subtotals.

5 rows

P. 163

Investment decisions and supporting detailsثانياً) لم يقم المصرف بدراسة جدوى للاستثمارات في كل من مصرف الناسك الإسلامي، شركة النوافذ للمعلومات، الشركة العراقية لضمان الودائع قبل الشروع فيهاThe table summarizes decisions concerning the bank’s contributions to the listed investments, including decision dates and the decisions’ wording.

4 rows1 under review

P. 164

Short-term financial investments, 2019–2023الاستثمارات المالية قصيرة الأجل للسنوات من 2019 ولغاية 2023The table shows short-term financial investments, related percentages, and the total for 2019–2023, in thousands of dinars.

6 rows

P. 164

Invested amounts, interest earned, and interest ratesإجمالي المبالغ المستثمرة مقارنة بإجمالي الفوائد المتحققة ونسبة الفائدةTBI amounts invested through an intermediary and interest earned, 2019–23, in USD. The source prints interest entries 75, 62, 35, 46 under a percent heading; recomputation of 100×interest/investment gives approximately 0.745%, 0.618%, 0.353%, 0.463%. The printed percentage scale is inconsistent with the amounts and is retained as printed, not accepted as the calculated yield. 2023 has source dashes, not zeros.

5 rows

P. 165

Examples of bonus paymentsأمثلة على ذلكThe table lists payment document numbers and dates alongside the amounts paid as bonuses to staff, in thousand dinars.

15 rows

P. 166

10 rows9 under review

P. 169

Toyota vehicle supply contractsالعقود المبرمة لتجهيز عجلات تويوتا مع الأدوات الاحتياطيةThe table lists five Toyota vehicle supply contracts, their dates and numbers, contract amounts, and the number of vehicles supplied with spare tools.

5 rows1 under review

P. 171

Civil Status, Passports and Residence Department Propertiesدائرة الأحوال المدنية والجوازات والإقامةThe table lists civil-status department branches and gives their property numbers, areas, ownership, locations, and building descriptions.

8 rows3 under review

Show the other 160 tables in this chapter

P. 172

Passport application discrepancyرقما جوازي شاهدة علي وتاريخهماFBSA reports inconsistent passport details in a public institution’s application. Personal passport identifiers are withheld; this is the Board’s recorded observation.

1 rows

P. 176

Contract detailsبيانات العقد المبرم مع شركة (SWIFTSHIPS)The table shows the contract number, supplier, allocated funding amount, letter-of-credit status, and contract subject.

1 rows

P. 177

Payments for medical-class salary allocationsصرف تخصيصات صنف طبية ضمن رواتب منتسبي الوزارةThe table lists payment document numbers and dates, amounts paid in thousands of dinars, and the related medical-class salary allocations.

3 rows

P. 178

Examples of split purchasesأمثلة على تجزئة معاملات الصرفThis table gives examples of split purchases, showing the payment document number and date, amount, and purchase details.

14 rows

P. 180

Payments for telephone call tax claimsمستندات صرف مستحقات ضريبة المبيعات عن أجور المكالمات الهاتفيةThe table lists two payments for sales-tax claims related to telephone call charges, including document references, amounts, and descriptions.

2 rows

P. 180

Payments for vehicle tiresمستندات الصرف الخاصة بصيانة وسائط النقل الأخرى (شراء إطارات)Defense Ministry tyre-purchase payment records show irregular intervals between purchase, inspection and warehouse entry. The source third receipt is dated 23 February 2024 although payment and inspection are in 2023. Preserve that printed date discrepancy instead of silently changing its year.

4 rows

P. 181

Estimated and actual scrap-metal prices by locationمقارنة أسعار الطن المقدرة والمبلغ بها والفروق حسب الموقعFBSA compares the Defense Ministry’s estimated 250 thousand IQD per tonne of scrap metal with auction prices of 630, 255 and 260 thousand IQD. Differences are 380, 5 and 10 thousand IQD per tonne.

3 rows

P. 181

Scrap-metal sale prices and total proceedsأسعار بيع السكراب وبدلات السعر الإجمالي حسب الموقعDefense Ministry scrap-metal sales at four locations/groups. Unit and total prices are IQD thousands. Three auctions took place 16 July 2025 and the fourth direct sale 17 September 2025. This is scrap metal (سكراب), not sugar (سكر).

4 rows

P. 184

Price comparison between Taj Al-Wazir Company and Abu Laith Storeجدول المقارنة السعرية بين شركة تاج الوزير للتجارة والمقاولات العامة محدودة المسؤولية ومحل أبو ليثThe table compares the unit prices of seven clothing items offered by Taj Al-Wazir Company and Abu Laith Store.

6 rows

P. 185

Defense contracts signed on one dayالعقود التي أبرمتها وزارة الدفاع في يوم واحدThe table lists three defense contracts, including their names, amounts, signing dates, and contract numbers.

3 rows

P. 186

Contracts signed during the supply periodsالعقود المبرمة خلال فترات التجهيزThe table lists two contracts, their subjects, amounts in thousands of Iraqi dinars, signing dates, contract numbers, and the total amount.

3 rows

P. 191

Electronic payment activation and training datesبيانات تفعيل وتدريب أجهزة الدفع الإلكترونيThe table shows the electronic payment system start date, the staff training date, and the training delay in days.

1 rows

P. 191

Cash payments in July and August 2024المبالغ المدفوعة نقدياً خلال شهري تموز وآب ٢٠٢٤The table lists cash receipt numbers and dates together with the amounts paid in dinars.

3 rows

P. 192

Examples of rejected invoices and rejection codesأمثلة على فواتير الدفع المرفوضة ورموز الرفضThe table gives two rejected invoice numbers and their corresponding rejection codes.

1 rows

P. 197

Minors’ account balances by statusأرصدة حسابات القاصرين حسب الحالةAggregated balances and case counts by legal status at a minors-care directorate. Figures are IQD, as reported for the audited balance date; no individual account details are needed to interpret this table.

7 rows

P. 198

Omitted minors’ account entriesأمثلة القاصرين المفقودين وأرصدة حساباتهمSix anonymised account cases recorded by the Board. Account balances are IQD. Personal names and account identifiers are withheld.

6 rows

P. 199

Property files, rent amounts, and detailsأرقام إضابير العقارات وبدلات الإيجار وتفاصيلهاThe table lists property file numbers, property types, annual rent amounts, and related date details.

4 rows5 under review

P. 199

Transfers to the directorate accountالمبالغ المحولة إلى حساب المديرية وتواريخ الحوالاتThe table shows five transfers, including the amount and date of each transfer.

5 rows

P. 203

Rafidain Abu al-Khasib branch revenue, expenses and net loss, 2021–23نتيجة النشاطAmounts are IQD thousands for 2023, 2022 and 2021. The source net-loss row is shifted one column in the printed grid; the losses shown here follow revenue minus expenses for each year (−3,367,327, −3,442,085, −3,069,506). Year-on-year percentages are the source-rounded comparisons, not a 2025 national banking result.

3 rows

P. 204

Overdue loans by loan typeالقروض المتأخرة التسديد حسب نوع القرضThe table shows overdue loan amounts, borrowers, installments, and repayment periods by loan type.

6 rows1 under review

P. 207

Loans by project typeبيانات القروض الممنوحة حسب نوع المشروعThe table lists eight loans, including their loan amounts in dinars, grant dates, and project types.

8 rows2 under review

P. 209

Overdue debt amounts by accountمبالغ الديون المتأخرة التسديد حسب اسم الحسابThe table lists overdue-debt account categories and their amounts in Iraqi dinars, including the total.

7 rows

P. 210

Loans and advances owedالقروض والسلفThe table shows the amounts owed for advances and loans and the number of responsible borrowers.

2 rows

P. 212

Payment memoranda for maintenance workبيانات مذكرات الدفع الخاصة بأعمال الصيانةThe table lists three payment memoranda, their amounts in dinars, the receiving entities, and the related maintenance work.

3 rows

P. 213

Taxpayers registered with the branch in 2023أعداد المكلفين المسجلين لدى الفرع من الخاضعين لضريبة الدخل والتحاسب الضريبي والمسددين وغير المسددين لسنة 2023The table shows the numbers of taxpayers by unit, including those who paid, were not subject, did not pay, and the resulting percentage.

8 rows

P. 214

Taxpayer counts and differences between recordsأعداد المكلفين وفق استمارة المهن وحركة مكلفي الدخل والوحدات التخمنية والفروق بينهاThe table compares the numbers of taxpayers recorded in the professions form, income-tax movements, and estimated units, including the differences between them.

1 rows

P. 216

Iraqi Fund for External Development Loansالصندوق العراقي للتنمية الخارجيةIraqi Fund for External Development overdue foreign-country loans in its 2023 financial-statement audit. Yemen and Somalia have multiple loan tranches: the remaining-loan column shows their printed totals, rather than concatenating component values. Dates are loan-grant dates; responses cite later correspondence. These are foreign countries owing the Iraqi fund, not Iraq’s external sovereign debt.

5 rows

P. 217

Unpaid amounts for sold properties by governorateتفاصيل المبالغ المستحقة غير المسددة للعقارات المباعة حسب المحافظةThis table shows the number of sold properties with payments due and the unpaid amounts by governorate.

3 rows

P. 221

Amounts deducted from each agentالمبالغ المستقطعة من الوكلاء بمبلغ (٥٠٠٠) دينار من كل وكيلFBSA lists 5,000 IQD deductions per food-distribution agent at the Maysan branch. The source June 2022 row shows 665,000 IQD and 137 agents, which does not equal 137 × 5,000 (685,000 IQD). The printed row is retained; do not assume every row reconciles to the stated deduction.

9 rows

P. 227

Master card issuance transactionsالمعاملات الخاصة بإصدار بطاقات ماستر كارد للمعين المتفرغ والمعاملات المدورةThe table compares transactions ready for issuance in 2024, master cards issued to full-time beneficiaries, and transactions carried over from 2023.

1 rows

P. 230

Aid needs of Wasit branchاحتياجات فرع واسط من المساعدات الإغاثية لسنة 2024The table lists the types of aid and the number of families requiring each type.

4 rows

P. 230

Housing occupancy and vacancy by complexعدد الدور المشغولة والمؤجرة والمباعة والفارغة في مجمعي الوردية والمدحتيةThe table shows occupied, rented or sold, vacant, and total housing units in the Al-Wardiya and Al-Mada’in complexes.

2 rows

P. 234

Company account deposits and withdrawalsجدول مبالغ الإيداعات والمسحوبات من حساب الشركةThe table lists eight deposits and withdrawals, with their dates or descriptions and amounts in Iraqi dinars.

8 rows

P. 235

Examples of spending transactionsأمثلة على استغلال تخصيصات الشركة العامة لإنتاج الطاقة الكهربائية/الفرات الأوسطThe table lists two examples of spending transactions, including their order numbers, document and entry references, amounts in Iraqi dinars, and descriptions.

2 rows1 under review

P. 240

Supplier delay and stoppage detailsبيانات تأخر الشركة المجهزة ومدة التوقفThe table shows the delay date, the supplier company memo number and date, the stoppage period, and the date the stoppage was approved.

1 rows

P. 242

Maysan electricity distribution quantities, 2023 versus 2022كمية الطاقة الكهربائية المستلمة والمباعة والضائعة والاستهلاك الداخلي خلال سنة ٢٠٢٣ مقارنة بسنة ٢٠٢٢Southern Electricity Distribution Company, Maysan branch. Quantities are MWh; ratios and changes are percent. The source 2022 loss 218,523 MWh and printed 1024% growth do not reconcile with received−sold−internal-use energy. The 2023 columns also do not form a complete energy balance. These are the published branch figures and should not be presented as national losses or a reconstructed balance.

4 rows

P. 257

Uncompleted work itemsلم يتم تنفيذ الفقرات أدناهThe table lists two projects with uncompleted work items, quantities, and prices in thousands of Iraqi dinars.

2 rows

P. 291

Balances of retirement deduction accountsأرصدة الحسابات المتعلقة بالتوقيفات التقاعديةThe table lists three accounting accounts, their account codes, and their balances at December 31, 2024.

3 rows

P. 291

Bank balances and differences from the recordsأرصدة النقد في المصارف والفروقات بينها وبين السجلاتThe table compares bank cash balances confirmed by the banks with the balances recorded in the accounting records and shows the differences.

1 rows

P. 298

Movements in materials, production stock, and factory accountsحركة خامات ومواد أولية مصروفة ومخزون الإنتاج غير التام والإنتاج التام والحسابات الجارية المدينة للمعاملThe table shows debit and credit movements for raw materials, unfinished and finished production stock, and factory current accounts.

1 rows

P. 299

Supplier signatures differing across payment documentsالمستحقات المدرجة في الجدول عن صرف مستحقات خلافاً للقوانينFBSA reports inconsistent signatures for the same supplier on three payment vouchers. These are paid entitlement records, not a list of unpaid/outstanding obligations. Amounts are IQD thousands.

3 rows

P. 300

Medicines and supplies not fully providedبيان بالأدوية والمستلزمات الطبية غير المجهزة بالكاملEach hospital row lists two medicines. Item names, required quantities and supplied quantities use semicolons in the same top-to-bottom source order; a dash denotes an unfilled source cell, not a negative number or an asserted zero. The source lists Frusemide 40 mg required 6,000 and supplied 8,150 within this broader incomplete-supply table, so its row is not uniformly a shortage for every medicine.

5 rows

P. 305

Reported contamination cases in hospital samplesثالثاً- ظهور حالات التلوث في المسحات المرسلة إلى مختبر الصحة المركزي أو المأخوذة من وحدة السيطرة على التلوث في المستشفيات، وكما في أدناهThe table shows reported contamination cases from hospital samples, including the health department, hospital, report reference, and finding sequence.

11 rows1 under review

P. 306

Expired or near-expiry medicines and suppliesرابعاً- وجود أدوية ومستلزمات طبية منتهية الصلاحية وبعضها قريبة النفاذ لم يتم اتخاذ الإجراءات المناسبة بشأنها وكما في أدناهFBSA lists expired medicines and supplies, and items nearing expiry for which appropriate action was not taken. Near expiry describes shelf life, not stock nearly depleted.

13 rows6 under review

P. 309

Surplus medicines, supplies and equipmentسادساً- وجود العديد من الأدوية والمستلزمات والأجهزة الطبية ومواد مختبرية فائضة عن حاجة بعض المستشفيات لم يتم اتخاذ الإجراءات اللازمة بشأنها وكما في أدناهFBSA lists medicines, supplies, equipment and laboratory materials surplus to hospital needs, without required action. Surplus stock is not automatically proof that an item was never used.

6 rows

P. 310

Surplus medicines at Al-Amal National Oncology Hospitalبيانات الفقرة محل التدقيقThis row at the top of printed page 310 continues the surplus medicines and equipment table begun on page 309. Al-Amal National Oncology Hospital lists Gemcitabine 1000 mg vial and Uromitexan 400 mg amp, report 14841 dated 5 June 2025, paragraph 1-b. The unlabeled extraction fields are not separate numeric metrics.

1 rows

P. 311

Shortages of medical and nursing staffوجود نقص بالكوادر الطبية والكوادر التمريضية في بعض المؤسسات الصحية لم يتم اتخاذ الإجراءات اللازمة بشأنهاThe table lists health departments and hospitals where shortages of medical and nursing staff were identified, along with report references and paragraph numbers.

14 rows

P. 311

Contaminated water sample casesوجود حالات تلوث لنماذج المياه المرسلة إلى مختبر الصحة العامة المركزي لم يتم اتخاذ الإجراءات اللازمة للحد من تلك الحالاتThe table lists cases of contaminated water samples sent to the central public health laboratory, along with report references and paragraph numbers.

6 rows

P. 343

Details of three reviewed contractsبيانات العقود (10، 11، 12) لسنة 2024FBSA report 22331 dated 28 August 2025 reviews three 2024 health contracts. Estimated costs and contract amounts are IQD thousands; duration is calendar days. The contract values are not reported losses.

3 rows

P. 346

Details of transferred medical equipmentتفاصيل الأجهزة الطبية المنقولة بين المؤسسات الصحيةThe table lists the types of medical equipment, their quantities, and the dates they were received.

3 rows

P. 348

Funding and actual spending differenceالفرق بين المبالغ الممولة من قبل وزارة المالية والمصروفات الفعليةThe table compares the amount funded by the Ministry of Finance with actual spending and shows the difference.

1 rows

P. 348

Accounting detailsتفاصيل ذلكThe table lists accounting items and their amounts, including the total.

3 rows

P. 354

Medical centers and license datesبيانات المراكز الطبية وتواريخ الإجازاتMedical centres in Muthanna listed by FBSA for expired work licences. Dates follow the printed table. Its permit dates differ from dates cited in the preceding narrative, particularly letter 7860; the source discrepancy is retained and should not be presented as independently resolved.

2 rows

P. 363

Health centers and committee ordersوكما مبين في أدناه:The table lists health centers, the committee order number and date, and whether each center is operating or not operating.

4 rows

P. 365

Expired medicinesأدوية منتهية الصلاحيةThe table lists medicines, their uses, measurement units, quantities, receipt dates, and expiry dates.

3 rows

P. 366

Laboratory materials nearing expirationمواد مختبرية قريبة من الانتهاءThe table lists laboratory materials, their measurement units, quantities, and expiration dates.

2 rows

P. 369

Quotation and award review detailsأرقام وتواريخ قوائم عرض السعر وأسماء الأجهزة وتاريخ توقيع محضر دراسة وإحالة العروضSalah al-Din Health Directorate purchase review. Supplier names were mislabeled as equipment. FBSA reports the evaluation and award signed on 12 May 2022, before quotations dated 15–16 May 2022.

3 rows

P. 370

Payment documents for medicines and medical suppliesمستندات الصرف الخاصة بشراء أدوية ومستلزمات طبية من مكتب العاصمة العلميThe table lists payment documents for medicines and medical supplies, including contract details, amounts, purchase receipt details, acceptance dates, and warehouse entry dates.

2 rows

P. 376

Hospital start dates for the marriage screening projectالجدول أدناه يبين تاريخ مباشرة المستشفيات العامة في محافظة واسط بالعمل في مشروع فحوصات المقبلين على الزواجThe table lists public hospitals in Wasit Governorate, their work-start order numbers and dates, and the length of any delay in starting the marriage screening project.

7 rows

P. 377

General hospitals by structure, bed capacity, and categoryالمستشفيات العامة التابعة للدائرة موزعة حسب الهيكل التنظيمي والملاك القياسي والسعة السريرية والفئاتThe table lists the district’s general hospitals by name, actual bed capacity, classification, approved organizational bed range, and administrative level.

7 rowschart

P. 378

Expired medicinesالمادة الدوائية المنتهية الصلاحيةThe table lists an expired medicine, its expiration dates, quantities, and pharmaceutical form.

2 rows

P. 382

Hospital observations from the field visitتم تشخيص بعض الملاحظات في أقسام وشعب المستشفى أثناء الزيارة الميدانية، تدرج منها الآتيThe table lists observations recorded in hospital departments and units during the field visit.

10 rows5 under review

P. 391

The two payment documents reviewedمستندا الصرف المذكوران أدناهThe table lists two payment documents, their amounts, application dates, and purchase details.

2 rows

P. 391

Materials entered into storage before purchaseإدخال المواد مخزنياً قبل عملية الشراءThe table lists purchased materials, their purchase receipts and entry documents, amounts, and supplier names.

3 rows

P. 391

Materials purchased before legal approvalشراء المواد قبل مصادقة القسم القانوني على العقدThe table shows a purchase made before legal approval of the contract, including document references, supplier, amount, and details.

1 rows

P. 394

Differences between payment documents and payment ordersأمثلة على اختلاف المبالغ المصروفة بين مستندات الصرف وأوامر الصرفThe table compares the amounts recorded on payment documents with the amounts recorded on payment orders and shows the difference for five examples.

5 rows

P. 398

Schools with steel structures and their completion ratesالجدول أدناه يبين مدارس الهياكل الحديدية ونسب الإنجاز الفني ضمن مشروع وزارة التربية رقم (1) في محافظة بابل، والذي تم تنفيذه من قبل شركة الصفور للموارد المالية والمقاولات بموجب العقد المرقم (2/دولية/2008)Eight steel-frame school sites under Babel Education Ministry project 1 and contract 2/international/2008, with technical completion percentages and observations. These are reported site observations, not 2025 completion rates for all schools.

8 rows2 under review

P. 405

Stoppage days and yearly percentageعدد أيام التوقف ونسبتها إلى عدد أيام السنةThe table shows the number of stoppage days and their percentage of the annual days for 2014–2018, with a total.

5 rows

P. 405

Contract details and action takenبيانات العقد والإجراءات المتخذة — الشركة العامة للنقل البحري / فرع بغدادContract number, date, subject, duration and action taken for supply of 30 assorted boats (زوارق متنوعة).

1 rows

P. 407

Fish farmer compensation payments and excessتعويضات متضرري مربي الاسماك التي اصيبت بمرض كوي هيربس (KHV)Compensation for fish farmers whose fish were affected by koi herpesvirus (KHV). The source reports an overrun of IQD 124,498,089 on an allocation of IQD 8,269,644,605, with a rounded reported overrun of 2%.

1 rows

P. 409

Farmers’ debt amountsالجدول أدناهThe table shows the number of delinquent and non-paying farmers and agricultural borrowers, along with their debt amounts.

2 rows

P. 414

Examples of payment receipts for beneficiariesأمثلة على وصول قبض الجهة المستفيدة لمستحقاتها الماليةThe table lists three payment-document examples, including their document numbers and dates, amounts, and descriptions.

3 rows

P. 418

Amounts owed by the directorate by yearالمبالغ المستحقة بذمة المديرية حسب السنةThe table lists amounts owed by the directorate for each year from 2015 to 2024, along with the total.

9 rows

P. 421

Required and completed projects in 2024المشاريع المطلوب تنفيذها والأعمال المصادق عليها والمنفذة خلال سنة ٢٠٢٤The table compares the number of required projects with the projects approved and completed, and gives the completion percentage.

1 rows

P. 421

Canal and drain cleaning plan for 2023–2024خطة تطهير الجداول والمبازِل للسنوات ٢٠٢٣–٢٠٢٤Lengths in kilometers and source-reported rounded percentages for 2023 and 2024. Both canal total-length cells are 2,736 km. The source includes a second canal percentage column (46%, 50%) which was omitted from the extraction schema.

2 rows

P. 421

Number and condition of water-resource pumpsأعداد مضخات مديرية الموارد المائية وحالتهاThe table shows the total number of pumps, how many are operational, idle, or out of service, and the related percentage.

1 rows

P. 423

Unlined canal lengthsأطوال جداول الأنهار غير المبطنةThe table compares total and unlined canal lengths by canal type and gives the unlined share as a percentage.

4 rows

P. 424

Violations by branch and typeعدد حالات التجاوز حسب الشعبة ونوع التجاوزThe table shows the number and type of violations recorded for each branch, with a total of 604 cases.

6 rows

P. 427

Machinery maintenance for irrigation and drainage projects in Al-Muthannaالهيئة العامة لصيانة مشاريع الري والبزل في المثنىThe table lists machinery, the amount of fuel used, the standard hourly fuel quantity, and the fuel issue dates.

5 rows

P. 444

Contractor counts from university and ministry recordsأعداد المتعاقدين وفقاً لكتب جامعة تكريت ووزارة الماليةThe table compares the number of contractors recorded at different dates and according to different university and Finance Ministry letters.

1 rows

P. 445

Annual rent calculationتحديد بدل الإيجار السنويThe table compares the rent amount calculated under the contract with the correct amount and shows the difference.

1 rows

P. 449

Differences between recorded and physically counted assetsاختلاف رصيد بعض الموجودات الثابتة في السجلات عن قوائم الجرد الفعلي لبعض الكليات وكما في الأمثلة أدناهThe table compares recorded quantities with physical inventory counts and shows the difference for items in the Administration and Economics and Medicine colleges.

5 rows

P. 455

Amounts owed by previous and current membersالمبلغ بذمة العضو السابق والمبلغ بذمة العضو الحالي والفرقThe table compares the amounts owed by the previous and current members and shows the difference, in Iraqi dinars.

1 rows

P. 456

Directorate bank accountsتفاصيل الحسابات المصرفية لدى المديريةThe table lists two bank accounts held by the directorate and their balances in Iraqi dinars.

2 rows

P. 456

Outstanding payments requested by government entitiesمطالبات الدوائر للمديرية بتسديد ديونهاThe table shows four government entities, the services they provided, the latest payment-request letter details, and the amounts owed in Iraqi dinars.

4 rows

P. 460

Contracts and implementation statusالعقود وموقف تنفيذهاThe source reports planned progress 53%, actual 8.5% and deviation 42% for the Nasiriyah road link. The reported deviation does not equal the simple difference of 44.5 percentage points; it is retained as printed.

2 rows

P. 461

Bridge construction contract finesالعقد المرقم (٢٢/٢٠٢٣) في ٢٠٢٣/٤/١٩ (تصميم وتنفيذ إنشاء مجسر على قناة الجيش لربط شارع الداخل باتجاه شارع فلسطين – حي المهندسين في محافظة بغداد)The table shows the contract and actual completion dates, the delay duration, and the daily and total fines.

1 rows

P. 464

Public-sector debtor account balancesرصيد حساب مدينو قطاع عامThe table lists the public-sector debtor accounts, their account reference numbers, balances, and details.

5 rows

P. 464

Private-sector debtor account balancesرصيد حساب مدينو قطاع خاصThe table lists the private-sector debtor accounts, their account reference numbers, balances, and details.

3 rows

P. 465

Company amounts before and after reductionكشف بالمبالغ المستحقة قبل التخفيض وبعده والفروق حسب الشركةThe table lists each company’s amount due before and after the reduction, along with the difference.

5 rows

P. 465

Comparison of recorded amountsمقارنة المبالغ بموجب وصولات القبض وفيش الإيداع وسجل الصندوقThe table compares the amounts recorded on receipt vouchers, deposit slips, and the cash register.

1 rows

P. 466

Fuel issued and allowed for vehiclesكميات الوقود المقررة والمصروفة للسيارات والآلياتThe table lists the drivers, their vehicles, the fuel issued, the amount allowed under the instructions, and engine size.

2 rows

P. 468

Financial grants and number of usesالمبالغ المالية الممنوحة للمديرية وعدد حالات الاستفادة منهاThe table shows the types of financial grants provided, the number of beneficiaries or uses, and the corresponding amounts in Iraqi dinars.

6 rows

P. 469

Projects and permitsالمشاريع وإجازات التأسيسThe table lists two projects, their permit type, and the reference number and date of the permit letter.

2 rows1 under review

P. 470

Machine types and modelsنوع الآلية والموديلThe table lists the machinery types and their model years.

4 rows

P. 470

Comparison of work areasمقارنة المساحات الخاضعة للأعمالThe table compares the areas assigned for soil-box opening, filling, asphalt laying, and the resulting difference.

1 rows

P. 471

Payment documents, amounts, and advance numbersجدول يوضح مستندات الصرف والمبالغ وأرقام السلفThe table lists four payment documents, their amounts in thousands of Iraqi dinars, and the related advance numbers.

4 rows

P. 482

Advance payment settlement documentsمستندات تسوية السلفةThe table lists the documents, cheque, approval, and dates related to settling the advance payment.

1 rows

P. 482

Receipt detailsتفاصيل الوصولاتThe table shows two businesses, their receipt numbers and dates, the amounts paid, their activities, and the work described on each receipt.

2 rows

P. 483

Advance settlement documentsمستندات تسوية السلفةThe table lists the document numbers and dates used to settle the advance payment.

1 rows

P. 483

Comparison of recorded and scheduled amountsمطابقة أسعار وصولات التجهيز والأعمال مع جدول الكمياتThe table compares recorded amounts with the amounts required by the quantities schedule for supply and construction work.

5 rows

P. 484

Pilgrimage applicants, accepted applicants, and selected pilgrimsأعداد المقبولين والمفوجين لأداء فريضة الحج للسنوات (٢٠١٩/٢٠٢٢/٢٠٢٣/٢٠٢٤) إلى المتقدمين لسنة ٢٠١٨The table compares applicants, accepted applicants, and selected pilgrims for the listed years, and shows their ratio.

1 rows

P. 488

Investigation committee statusعدد اللجان التحقيقية الكلي والمحسوم منها وغير المحسوم منهاThe table shows the total number of investigation committees and how many were completed or remained unresolved.

1 rows

P. 490

Contracts entered before age 18تعيين موظفين دون بلوغهم السن القانونيThree anonymised cases where the Board reports hiring before age 18. Each person was 17 at the printed contract date. Names and exact birth dates are withheld; age is calculated from those source dates.

3 rows

P. 494

Issued materials and supporting recordsالمواد المسلمة المؤيد مطابقتها للمواصفات لغرض صرف الذرعة أو الدفعة المستحقةThe table lists two material quantities issued, along with the related submission-letter and warehouse-issue document numbers and dates.

2 rows

P. 495

Reward payment listsقوائم صرف المكافآتThe table lists payment document numbers and dates alongside the related amounts in thousands of Iraqi dinars.

15 rows

P. 495

Examples of reward paymentsأمثلة على قوائم صرف المكافآتThe table gives examples of reward payments, including the payment document, amount, and reason for the payment.

10 rows

P. 502

Regional development projectsمشاريع تنمية الأقاليمThe table lists regional development projects and compares their funded, spent, supervision, and remaining amounts.

11 rows

P. 503

Petro-dollar projectsمشاريع البترودولار (٢)The table lists one petro-dollar project, its funded amount, spent amount, and related remarks.

1 rows

P. 504

Sample payment documents for works carried out under direct implementationعينة من مستندات الصرف الخاصة بتنفيذ الأعمال بأسلوب التنفيذ أمانة وفق تعليمات تنفيذ الأعمال بأسلوب التنفيذ أمانة رقم (1) لسنة 2018 (المعدل)The table lists payment documents, their dates, amounts in thousands of Iraqi dinars, and the related work details.

5 rows1 under review

P. 507

Quarries by districtعدد المقالع في عموم المحافظةThe table shows the number of quarries in each district, divided into licensed and unlicensed quarries.

8 rowschart

P. 513

Approved investment projectsالمشاريع الاستثمارية المجازة لهيئة استثمار صلاح الدينThe table lists approved investment projects, their land-owning and implementing entities, permit numbers and dates, project types, and implementation periods in months.

6 rows1 under review

P. 514

Missing transactions by loan typeعدد المعاملات المفقودة حسب نوع القرضThe table lists the number of missing transactions by loan type.

4 rows

P. 520

Available specialized firefighting vehiclesالآليات التخصصية الصالحة للعمل المتوفرة في تلك المراكزThe table lists the types and counts of specialized firefighting vehicles available at the centers, with notes on their condition and records.

3 rows

P. 522

Deposit account balancesتفاصيل رصيد حساب الأمانات (التشغيلية والبرامج الخاصة)The table shows the recorded balances for the operational and special-programs deposit accounts, in thousands of Iraqi dinars.

1 rows

P. 522

Amounts held in deposit accountsمبالغ الأمانات المودعة بالحساباتThe table lists the deposit accounts, their account numbers, and the amounts held in each account, in thousands of Iraqi dinars.

4 rows

P. 527

Types and numbers of violationsنوع التجاوزات وعددهاThe table lists four types of violations and the number recorded for each, along with the total.

2 rows

P. 528

Payments to implementing entitiesالمبالغ المصروفة إلى الجهات المنفذةThe table lists the amounts paid to implementing entities, the work performed, and the receipt numbers and dates.

5 rows

P. 530

Investment budget implementation resultsنتائج تنفيذ الموازنة الاستثماريةThe source prints allocation 404,063,287 and required 5% amount 20,403,164. Five percent of that allocation is 20,203,164.35. Preserve the printed amount and flag the source arithmetic discrepancy.

1 rows

P. 536

Work withdrawal cancellation detailsتفاصيل أمر إلغاء سحب العملThe table lists the work-withdrawal order, related submission dates, cancellation order, and delays measured in days.

1 rows

P. 538

Companies with work cancellation ordersالشركات المملوكة التي تم إلغاء سحب العمل منهاThe table lists two companies, the cancellation letter number and date, the contractual completion date, and the project status.

2 rows

P. 539

Project detailsبيانات المشاريعThe table lists three projects, their companies, contract and start dates, execution periods, and direct delay periods.

3 rows2 under review

P. 543

Contracts to complete the new customs crossingعقدا إكمال مشروع إنشاء منفذ كمركي جديدThe table lists two contracts for completing the new customs crossing, including their amounts, dates, duration, project names, and planned and actual completion rates.

2 rows

P. 543

Funding and spending for the Zurbatiya border crossingتطور منفذ زرباطية الحدوديThe table shows yearly allocations, funding, amounts assigned for developing the crossing, spending, and remaining funds for the border crossing project.

4 rows

P. 547

Required reduction from import costsتوضيح بالمبالغ الواجب تخفيضها من كلف الفقرات الاستيراديةThe table shows the contract date, exchange-rate change date, letter reference, documentary credit opening date, import-item amount, and required reduction amount.

1 rows

P. 549

Al-Zahraa Hospital payment documentsتفاصيل المستندات المصروفة من حساب مستشفى الزهراءThe table lists four payment document dates and numbers, cheque numbers, and the amounts paid in thousands of dinars.

4 rows

P. 551

Registered martyrs and applications by categoryعدد الشهداء المسجلين وعدد الطلبات للمشمولين بقانون المؤسسةThe table shows the number of registered martyrs and the number of applications submitted for people covered by the institution’s law, by category.

3 rows

P. 552

Grants for martyrs’ familiesالمنح المخصصة لذوي الشهداء (بدل قطعة الأرض والمنحة العقارية ومنحة الحج)The table shows the types of grants for martyrs’ families, the number of applications, allocated and spent amounts, and the remaining unpaid amounts.

2 rows

P. 553

Debt and equivalent rent detailsتفاصيل مبالغ الدين وأجر المثلThe table lists unpaid debt and equivalent rent amounts in Iraqi dinars, including a total.

4 rows

P. 560

Medical evacuation orders and paymentsالأوامر الإدارية ومبالغ الإخلاء الطبي وعدد الحالات المسفرةAdministrative orders, amounts in dinars and numbers of medical evacuation cases. The source narrative concerns الإخلاء الطبي; these are not deportation cases.

5 rows

P. 561

Hajj applicants, accepted applicants, and forwarded applicantsجدول يبين أعداد المقبولين والمفوجين لأداء فريضة الحج للسنوات ٢٠١٩/٢٠٢٢/٢٠٢٣/٢٠٢٤ إلى المتقدمين لسنة ٢٠١٨The table compares the number of applicants, accepted applicants, and people forwarded for the Hajj lottery, along with their ratio.

1 rows

P. 562

Purchase of feed for police dogsقيام المديرية بصرف مبلغ عن شراء علف حيواني للكلاب البوليسية (K9)The table lists payment authorization and purchase-request details, quantities, and amounts for animal feed bought for police dogs.

2 rows

P. 562

Audit of the police-dog purchaseتدقيق إجراءات شراء الكلاب البوليسية (K9)The table lists payment authorization, payment amounts, purchase receipt details, and contract details for the police-dog purchase.

4 rows

P. 563

Residential land distribution recordsمحاضر توزيع قطع الأراضي السكنية لشرائح مختلفةBeneficiary groups, lottery dates and land-distribution report references. The source says اسم الشريحة, not company names.

4 rows

P. 566

Expenditure amountsمبالغ مطابقة للمبلغ الكلي المصروفThe table lists three expenditure amounts, all measured in thousands of Iraqi dinars.

1 rows

P. 567

Receipt amounts and differencesالمبالغ الظاهرة والصحيحة في وصل القبض والفروقاتThe table compares the amount shown in the receipt total with the correctly calculated amount and the difference between them.

1 rows

P. 567

Municipal responses and exemptionsإجابات البلديات المختصة بشأن الاستثناءات الممنوحةThe table lists three municipalities, the number of exemptions granted to each, and the number and date of its response.

9 rowschart

P. 568

Land distribution groups under government rulesتوزيع قطع الأراضي إلى شرائح مختلفة ضمن الضوابط الصادرة من وزارة الإعمار والإسكان والبلديات العامة والمصادق عليها من قبل رئيس مجلس الوزراءDistribution records are categorized by beneficiary group. The source municipal-letter subject تسمية شركة is preserved as printed, even though the table group header is اسم الشريحة.

5 rows

P. 568

Land distribution groups in Nasiriyahتوزيع قطع الأراضي في بلدية الناصرية إلى شرائح مختلفة ضمن الضوابطThe table lists the land-distribution groups, their allocation-record references, lottery dates, and the number of people covered.

3 rows

P. 569

Government entity dataجدول بيانات الدوائرThe table lists three government entities, their correspondence references, staff and beneficiary counts, allocation record references, and the resulting difference.

3 rows

P. 574

Vehicle items, quantities, prices, and total amountsوكما مبين أدناهThe table lists two vehicle items, their quantities, unit prices, and total amounts in thousand Iraqi dinars.

2 rows2 under review

P. 582

Commercial properties by municipalityعدد العقارات التجارية غير المؤجرة التابعة للمؤسسات البلدية ونسبة العقارات غير المؤجرةCommercial properties by municipality, leased and unleased counts, and unleased properties described as آيلة للسقوط (at risk of collapse).

10 rows

P. 583

Documents submitted by companiesالوثائق المقدمة من الشركاتThe table identifies the required documents, their issuing authority, the company name, and the document validity date.

2 rows

P. 584

Project cost, liquidity, and completion periodالسيولة المالية ومدة تنفيذ المشروعThe table shows the project, its estimated cost, the required and advertised financial liquidity, and the announced completion period compared with one third of that period.

1 rows

P. 585

Project cost, cash flow, and durationبيانات المشروع والكلفة والسيولة والمدةThe table shows the project name, estimated cost, required and available cash, and the advertised project duration compared with one-third of that duration.

1 rows

P. 592

Revenue and expense comparison, 2016–2015إيرادات النشاط الجاريCurrent and transfer revenues and expenses, comparing 2016 with 2015. Figures in IQD millions. These are historical observation years within the 2025 annual report.

4 rows

P. 594

Construction item pricesأسعار فقرات الدراسة الشاملة لأسعار السوقThe table compares the company bid price with the prevailing market price for three construction items.

3 rows

P. 597

Assessed debt by municipalityمبلغ الدين المتحقق حسب البلديةAssessed or accrued debt recorded for three municipalities, in dinars. The source term الدين المتحقق does not mean independently verified debt.

3 rows

P. 602

Branch losses for 2022 and 2023الخسائر المتحققة للفرع للسنتين (2023) و(2022)Balances as of 21 October 2024 with historical comparison columns, in IQD thousands. The narrative describes 2023 and 2022; the source table prints 31/12/2023 over both historical columns. The prior-year interpretation therefore follows the narrative and remains a source-header ambiguity.

3 rows

P. 606

Payment system activation and training datesتواريخ تفعيل وتدريب أجهزة الدفع الإلكتروني ومدة التأخرThe table shows the activation date, staff training date, and number of days the training was delayed.

1 rows

P. 606

Examples of affected receipt amountsأمثلة على مبالغ وصولات القبض المتأثرة بتوقف أجهزة الدفع الإلكترونيThe table lists receipt numbers and dates together with the associated amounts in dinars.

2 rows

P. 606

Examples of rejected invoicesأمثلة على أرقام الفواتير المرفوضة ورموز الرفضThe table gives examples of invoice numbers and the rejection codes recorded for them.

2 rows

P. 608

Loan account balances and overdue amountsبيانات القروض والحساباتThe table shows account codes, account names, balances, borrower counts, due installment counts, and total overdue amounts for selected loan accounts.

3 rows

P. 612

Property violations by municipality and typeالتجاوزات على عقارات الدولة التجارية والصناعية والزراعية والسكنية بالاستناد إلى قاعدة البيانات الاستخباريةThe table shows the total number of property violations in five municipalities, broken down by type of property involved.

5 rowschart

P. 612

Comparison of ledger and land-sales amountsالرصيد الظاهر في سجل الأستاذ العام والكشف المقدم للهيئة الرقابية المختصةThe table compares the amount recorded in the general ledger with the amount in the land-sales statement and shows the difference.

1 rows

P. 613

Table of differencesجدول بالاختلافاتThe table compares each seismic device with the required specifications and the specifications supplied.

2 rows

P. 614

Project completion and contract addendum datesجدول تاريخ إنجاز المشروع وتاريخ تنظيم ملحق العقد والملاحظاتThe table shows the project completion date, the date the contract addendum was prepared, and related notes.

1 rows

P. 615

Initial handover and contract supplement datesتاريخ الاستلام الأولي وتاريخ تنظيم ملحق العقد والملاحظاتThe table shows the initial handover date, the date the contract supplement was prepared, and a note about the project amount.

1 rows

P. 621

Difference between Contracted and Registered Land Areaاختلاف رقم ومساحة الأرض بين العقد المبرم مع وزارة الزراعة والسند الصادر من دائرة التسجيل العقاريThe table compares the land area stated in the contract with the area recorded in the real estate registration deed and shows the difference.

1 rows

P. 624

Fixed-asset balance comparisonأرصدة الموجودات الثابتة حسب سجل الأستاذ وسجل الموجوداتThe table compares fixed-asset balances in the general ledger with balances in the asset register and shows the difference.

12 rows

The 38 annexed tables36 tables

TABLE 1

Reports unanswered at 6 March 2026 — partial registerجدول رقم (١) التقارير التي لم ترد الإجابة عليها لغاية ٢٠٢٦/٣/٦Annex table 1 records reports with no reply at 6 March 2026. The first two of its 18 pages are published here (77 entries); this is not the complete register, and it does not establish whether replies arrived later.

77 rows

TABLE 2

Refusing or delaying a reply to the Boardجدول رقم (٢) الامتناع او التأخير بالرد على مذكرات وتقارير الديوان واستفساراتهBodies that stalled on the Board’s memoranda and reports.

230 rows

TABLE 3

Companies past the legal deficit capجدول رقم (٣) تجاوز العجز المتراكم النسبة المسموح بها قانوناً لرأس المالCompany observations classified by the Board as exceeding the legally permitted accumulated-deficit share of capital. Figures in IQD millions. Ur is printed as 363%, while deficit 215,733 divided by capital 46,554 is 463.4%; the displayed percentage is source-reported and inconsistent with those source amounts. No numerical legal threshold is supplied in this table.

7 rowschart

TABLE 4

Bodies that never filed their accountsجدول رقم (٤) الإدارات التي لم تقدم بياناتها المالية لغاية ٣١/١٢/ ٢٠٢٥Administrations with no financial statements filed to 31 December 2025.

158 rows

TABLE 5

Allocations unused, or exceededجدول رقم (٥) عدم استغلال التخصيصات السنوية كلا أو جزءا منها أو التجاوز عليهاAnnual allocations left unspent or spent past.

33 rows

TABLE 6

Ministry headquarters taking their units’ moneyاستغلال مراكز الوزارات التخصيصات المعتمدة للدوائر والتشكيلات التابعة لهاCentres using allocations meant for the bodies beneath them.

9 rowschart

TABLE 7

Ignoring cabinet decision 361 of 2022عدم الالتزام بقرار مجلس الوزراء رقم (٣٦١) لسنة/٢٠٢٢ المتضمن الاستثناء من تعليمات تنفيذ العقود الحكوميةBodies not applying the exemption rule.

12 rows

TABLE 8

Contracts signed with no feasibility studyعدم تقديم دراسة جدوى اقتصادية لمعظم المشاريع المتعاقد على تنفيذهاMost contracted projects had no economic case.

18 rows

TABLE 9

Estimated costs neither accurate nor updatedعدم دقـة وتحديث الكلف التخمينية للعقودContract cost estimates left stale.

25 rows

TABLE 10

No certificates of originعدم تقديم شهادات المنشأ لكافة البضائع والتعاقدات الحكوميةGovernment purchases without origin documentation.

11 rows

Show the other 26 tables in this chapter

TABLE 11

Winning bidders left waiting to signتأخر المناقصين الفائزين بالاحالة (المبلغين بصدور أمر الإحالة) عن توقيع العقود ضمن المدة البالغة…Awards not signed within the 14 days the rules allow.

62 rows

TABLE 12

Contractors with no comparable workعدم قيام بعض الشركات المتعاقد معها بتقديم أعمال مماثلةCompanies awarded work without proving they had done similar.

23 rows

TABLE 13

Guarantee letters that expire too earlyقبول خطابات ضمان لا تغطي فترة تنفيذ وصيانة المشروع واستكمال التعاقد قبل التأكد من صحة صدور خطاب الضمانGuarantees not covering execution and maintenance.

31 rows

TABLE 14

Contracts barely progressingتدني نسب الانجــاز التعاقدي لبعض العقودVery low completion rates on signed contracts.

50 rows

TABLE 15

The blacklist never checkedعدم قيام بعض الجهات بمفاتحة وزارة التخطيط لغرض التحقق من صحة وسلامة موقف الجهات المتعاقد معها من الناحية…Bodies that never asked Planning whether a contractor was barred.

65 rows2 under review

TABLE 16

Contracts written outside the standard documentsلم يتم اعداد العقد وفق اجراءات الوثائق القياسية الصادرة من وزارة التخطيط بكتابها المرقم…Ignoring the Planning Ministry’s standard contract forms.

5 rows

TABLE 17

Internal audit never looked at the contractعدم قيام قسم التدقيق الداخلي بتدقيق جميع مراحل العقد وتنفيذه واضبارة العقدContract files never audited internally.

59 rows

TABLE 18

Direct invitation used without justificationاستخدام اسلوب الدعوة المباشرة على الرغم من عدم توفر مبرراتها في التعاقدContracts handed out without competition.

11 rows

TABLE 19

Contracts never certified by the legal departmentعدم مصادقة العقد من قبل الدائرة القانونية في الادارات بصفتها كاتب العدلContracts unratified by the body’s own lawyers.

11 rows1 under review

TABLE 20

Tax money never paid to the tax authorityعدم تسديد المبالغ الضريبية الواجب تسديدها الى الهيئة العامة للضرائبSums withheld and not transferred.

16 rowschart1 under review

TABLE 21

Stamp duty not collectedعدم استيفاء رسم الطابع الماليFees the state failed to charge.

14 rows

TABLE 22

Court fees not collectedعدم استيفاء الرسم العدليJudicial fees never taken.

6 rows

TABLE 24

Late-delivery penalties never chargedعدم احتساب الغرامات التأخيريةFines the contract allowed and nobody applied.

12 rows

TABLE 25

Debit and credit balances never confirmedتأييدات الأرصدة المدينة والدائنةBalances no counterparty has verified.

24 rows

TABLE 26

Debit and credit balances frozen and rolled overالأرصدة المدينة والدائنة الموقوفة والمدورةBalances carried year to year with nothing done.

52 rows

TABLE 27

Advances and deposits frozen and rolled overأرصدة السلف والأمانات الموقوفة والمدورةAdvance and deposit balances left sitting.

37 rows5 under review

TABLE 28

Balances sitting on the wrong sideالارصدة المدينة والدائنة المخالفة لطبيعتهاDebit balances that should be credit, and the reverse.

10 rows

TABLE 29

Advances and deposits on the wrong sideأرصدة السلف والأمانات المخالفة لطبيعتهاThe same problem in the advances and deposits accounts.

4 rowschart

TABLE 30

Pension deductions reported unpaidعدم تسديد مبالغ استقطاعات التقاعد لهيئة التقاعد الوطنية31 report/observation entries covering 29 distinct ministry/body pairs, including mixed companies. The source reports pension deductions not paid to the National Pension Authority. Entries may overlap and do not establish an up-to-date unique-body liability total or that amounts remain unpaid today.

31 rowschart

TABLE 31

Treasury profit shares reported unpaidعدم تسديد حصة الخزينة العامة من الأرباح11 report entries covering 10 distinct companies. Ur appears twice for the same IQD 16,756 million amount under different report references. Preserve both source entries; summing the register can double count liabilities and does not establish a current outstanding total.

11 rowschart

TABLE 32

State vehicles assigned to outsidersالسيارات والآليات المنسبة للغيرCars and machinery in the hands of people outside the body.

19 rowschart

TABLE 33

State vehicles lost or stolenالسيارات والآليات المفقودة والمسروقةVehicles recorded as lost or stolen, with the Board’s account of each case.

9 rowschart2 under review

TABLE 34

Encroachment on state propertyالتجاوز على ممتلكات الدولةLand and buildings occupied without right.

33 rowschart

TABLE 35

Revenue never estimated, or estimated badlyعدم تقدير الإيرادات او عدم دقتهاBodies with no reliable revenue forecast.

22 rows

TABLE 36

Matching entries never madeعدم تنظيم القيود النظامية المتقابلةRequired corresponding book entries missing.

10 rows

TABLE 37

Unification register violationsمخالفات سجل التوحيدBreaches of the consolidated register rules.

36 rows1 under review

Marked cells show unresolved readings. Table dates and scopes differ: these are records from the 2025 report, not a statement of current liabilities. More tables land as extraction continues. Back to 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.

Opening the record…