International Advisory and Monitoring Board for Iraq (IAMB) -- An audit oversight body for the Development Fund for Iraq (DFI) -- DFI Audit Reports
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IAMB Reports
First interim IAMB report issued on Dec. 14, 2004
Second interim IAMB report issued on Dec. 18, 2006
Third interim IAMB report issued on Feb. 29, 2008
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Documentation New!
Response from PricewaterhouseCoopers regarding net proceeds of oil export sales
Letters from United Nations and COFE to PricewaterhouseCoopers regarding net proceeds of oil export sales
UNSC Resolution 1956
Terms of Reference after January 7, 2011
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting January 6-7, 2011
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of September and October 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of November and December 2010
Third Report of the UN Secretary General to the UN Security Council under UNSCR 1905, November 2010
Third Report of the Government of Iraq to the UN Security Council under UNSCR 1905, November 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting October 14-15, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of May and June 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of July and August 2010
Second Report of the UN Secretary General to the UN Security Council under UNSCR 1905, July 2010
Second Report of the Government of Iraq to the UN Security Council under UNSCR 1905, July 2010
Committee of Financial Experts (COFE) Report on its action plan for the remainder of 2010 presented to the IAMB Meeting on April 28-29, 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting April 28-29, 2010
Oil Metering Updated Ministry of Oil Plan presented to the IAMB Meeting on April 28-29, 2010
Status Report from Ministry of Oil on oil meters at end February 2010 Presented to the IAMB Meeting on April 28-29, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of January and February 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of March and April 2010
First Report of the UN Secretary General to the UN Security Council under UNSCR 1905, April 2010
First Report of the Government of Iraq to the UN Security Council under UNSCR 1905, April 2010
Committee of Financial Experts (COFE) High Level Summary Action Plan for 2010, presented to the IAMB Meeting on January 31, 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their activities for the months of November and December 2009
Minutes of the Committee of Financial Experts (COFE) Meeting Held on December 31, 2009
UNSC Resolution 1905
Terms of Reference after January 31, 2010
Report from the Committee of Financial Experts (COFE) on follow up of audit recommendations presented to the IAMB Meeting December 16, 2009
Letter from the Committee of Financial Experts (COFE) to the Ministry of Oil on the oil metering system presented to the IAMB Meeting December 16, 2009
Report from the Government of Iraq on the status and plan of installation of oil meters presented to the IAMB Meeting December 16, 2009
Report from the Committee of Financial Experts (COFE) to the IAMB Meeting July 22-23, 2009
Report from the Board of Supreme Audit (BSA) on their review of the 2008 KPMG audit observations presented to the IAMB Meeting July 22-23, 2009
BSA work plan for 2009
COFE meeting minutes July 2009
COFE meeting minutes April 1, 2009
COFE meeting minutes February 5, 2009
COFE meeting minutes January 13, 2009
Report of the Committee of Financial Experts on its 2008 activities and 2009 Work Program, presented to the IAMB Meeting on April 2-3, 2009
Presentation by the Iraqi Ministry of Oil to the IAMB Meeting on April 2-3, 2009
Iraqi Code of Measurement of Hydrocarbon Fuels
Report of the Committee of Financial Experts on the implementation of DFI audit recommendations (2003 to 2007), presented to the IAMB meeting on October 20-21, 2008
United Nations Security Council Resolution 1790
United Nations Security Council Resolution 1723
Confirmation by the Government of Iraq of the Creation of an Iraqi Oversight Body to Take Over When IAMB Ceases in December 2006
Update from the Iraqi Representative on the Establishment of an Iraqi Oversight Body to Succeed the IAMB
Update from the Iraqi Representative on the Metering of Iraqi Crude Oil
Update from the President of the Board of Supreme Audit of Iraq on Earlier Recommendations
Letter from the Minister of Finance to the Office of the Prime Minister of Iraq dated July 11, 2006, together with a covering note from the IAMB Representative, regarding the Successor Iraqi Oversight Body for the DFI
Letter from the Permanent Mission of the Republic of Iraq to the UN, dated March 22, 2006, regarding oil metering
Letter from the US Department of Defense, dated January 26, 2006, regarding the settlement of the DFI funded task orders under the KBR contract
Report by the Government of Iraq on the Implementation of Recommendations from the Previous Audit, Presented to the IAMB Meeting on January 23, 2006
Report by the Government of Iraq on the Implementation of Recommendations from the Previous Audits, Presented to the IAMB Meeting on October 4–5, 2005
Statement of Work—Special Audit of Sole Sourced Contracts
Audit of DFI—Request for Proposal—for the period ended December 2004
Terms of Reference after April 2, 2009
Terms of Reference after January 8, 2008
Terms of Reference after December 11, 2006
Terms of Reference—After November 8, 2005
Terms of Reference—After June 28, 2004
Terms of Reference—Before June 28, 2004
Rules of Procedure—After June 28, 2004
Rules of Procedure—Before June 28, 2004
UNSC Resolution 1483
UNSC Resolution 1546
United Nations Security Council Resolution 1637
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Documentation

Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of September and October 2010
Bi-monthly Report from the Committee of Financial Experts (COFE) to the IAMB on their Activities for the Months of November and December 2010
Update from the President of the Board of Supreme Audit of Iraq on earlier recommendations
Terms of Reference
UNSC Resolution 1483
UNSC Resolution 1546
Special Audit Reports
Audit Reports
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DFI Audit Reports

The Project Progress Presentation published on January 18, 2011

PricewaterhouseCoopers—Project Progress Presentation for the 2010 Audit

PricewaterhouseCoopers Report published on November 18, 2010

PricewaterhouseCoopers—Assessment Report on Progress in Implementing the Ministry of Oil’s Comprehensive Oil Metering Plan as of 30 June 2010

KPMG Audit Reports published on November 18, 2010

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2009 to 31 December 2009 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2009 to 31 December 2009

Development Fund for Iraq—Management Letter (Federal Ministries) for the period from 1 January 2009 to 31 December 2009

Development Fund for Iraq—Management Letter (Governorates) for the period from 1 January 2009 to 31 December 2009

Development Fund for Iraq—Management Letter (Kurdistan Regional Government) for the period from 1 January 2009 to 31 December 2009

Development Fund for Iraq—Statement of Interim Cash Receipts and Payments for the period from 1 January 2009 to 30 June 2009 (Unaudited)

The Results of the Interim Review Presentation published on October 25, 2010

PricewaterhouseCoopers—Results of the Interim Review Presentation for the Six Months Ended June 30, 2010

Summary of Preliminary Audit Results published on May 13, 2010

KPMG -- Summary of Preliminary Audit Results for the Year Ended December 31, 2009

Audit Reports and Summary of Audit Results published on December 18, 2009

KPMG—Review Results for the six months ended June 30, 2009

Development Fund for Iraq—Statement of Proceeds of Oil Export Sales for the period from 1 January 2008 to 31 December 2008 (Oil Proceeds Receipts Account)

Audit Reports and Summary of Audit Results published on July 31, 2009

KPMG — Summary of Audit Results for the year ended December 31, 2008

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2008 to 31 December 2008 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2008 to 31 December 2008

Development Fund for Iraq—Management Letter (Spending Ministries) for the period from 1 January 2008 to 31 December 2008

Summary of Preliminary Audit Results published on April 13, 2009

KPMG -- Summary of Preliminary Audit Results for the Year Ended December 31, 2008

Unaudited Interim Financial Statements dated November 30, 2008

Unaudited Interim Statement of Cash Receipts and Payments for the six months ended June 30, 2008

Summary of Interim Audit Results published on October 27, 2008

KPMG -- Summary of interim results for the six months ended June 30, 2008

Audit Reports published on July 3, 2008

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2007 to 31 December 2007 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2007 to 31 December 2007

Development Fund for Iraq—Oil Production and Consumption—High Level Analysis for the year ending 31 December 2007

Development Fund for Iraq—Statement of Oil Export Sales for the period from 1 January 2007 to 31 December 2007

Development Fund for Iraq—Statement of Proceeds of Oil Export Sales for the period from 1 January 2007 to 31 December 2007 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Management Letter (Spending Ministries) for the period from 1 January 2007 to 31 December 2007

Development Fund for Iraq—Statement of Interim Cash Receipts and Payments for the period from 1 January 2007 to 31 December 2007 (Unaudited)

Summary of Audit Results published on June 2, 2008

Ernst & Young—Summary of Audit Results for the year ended December 31, 2007

Summary of Preliminary Audit Findings published on January 14, 2008

Ernst & Young—Summary of Preliminary Findings for the year ended December 31, 2007

Audit Reports published on July 18, 2007

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2006 to 31 December 2006 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2006 to 31 December 2006

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2006 to 31 December 2006 (Export Sales)

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2006 to 31 December 2006 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Management Letter (Spending Ministries) for the period from 1 January 2006 to 31 December 2006

Development Fund for Iraq—Statement of Interim Cash Receipts and Payments for the period from 1 January 2006 to 31 December 2006 (Unaudited)

Summary of Preliminary Audit Findings published on July 10, 2007

Ernst & Young—Summary of Preliminary Findings for the year ended December 31, 2006

Summary of Preliminary Audit Findings published on November 6, 2006

Ernst & Young—Summary of Preliminary Findings for the six months ended June 30, 2006, Pending the Finalization and Approval of the Audit

Audit Reports published on September 19, 2006

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 July 2005 to 31 December 2005 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 July 2005 to 31 December 2005

Development Fund for Iraq—Report of Factual Findings for the period from 1 July 2005 to 31 December 2005 (Export Sales)

Development Fund for Iraq—Report of Factual Findings for the period from 1 July 2005 to 31 December 2005 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Management Letter (Spending Ministries) for the period from 1 July 2005 to 31 December 2005

Audit Reports published on November 4, 2005

Transmittal Letter from KPMG

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2005 to 30 June 2005 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2005 to 30 June 2005

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2005 to 30 June 2005 (Export Sales)

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2005 to 30 June 2005 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2005 to 30 June 2005 (Disbursements)


Audit Reports published on May 23, 2005

Transmittal Letter from KPMG

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 29 June 2004 to 31 December 2004 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 29 June 2004 to 31 December 2004

Development Fund for Iraq—Report of Factual Findings for the period from 29 June 2004 to 31 December 2004 (Export Sales)

Development Fund for Iraq—Report of Factual Findings for the period from 29 June 2004 to 31 December 2004 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Report of Factual Findings for the period from 29 June 2004 to 31 December 2004 (Disbursements)


Audit Reports published on October 14, 2004

Transmittal Letter from KPMG

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 1 January 2004 to 28 June 2004 (with Independent Auditors' Report)

Development Fund for Iraq—Management Letter on Internal Controls for the period from 1 January 2004 to 28 June 2004

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2004 to 28 June 2004 (Export Sales)

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2004 to 28 June 2004 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Report of Factual Findings for the period from 1 January 2004 to 28 June 2004 (Disbursements)


Statement by the IAMB on the audit reports published on July 15, 2004

Transmittal Letter from KPMG

Development Fund for Iraq—Statement of Cash Receipts and Payments for the period from 22 May 2003 to 31 December 2003 (with Independent Auditors' Report)

Development Fund for Iraq—Appendix—Matters noted involving internal controls and other operations issues during the audit of the Fund for the period to 31 December 2003

Development Fund for Iraq—Agreed-Upon Procedures Report for the period from 22 May 2003 to 31 December 2003 (Export Sales)

Development Fund for Iraq—Agreed-Upon Procedures Report for the period from 22 May 2003 to 31 December 2003 (Oil Proceeds Receipts Account)

Development Fund for Iraq—Agreed-Upon Procedures Report for the period from 22 May 2003 to 31 December 2003 (Disbursements)