Surprises report financial control during the second semester of 2013
09-01-2014 01:37 PM
Free -
Text of Supreme Audit report for the second semester of the year 2013, for the period from April 1 to June 30, which will be presented to the reader through countless surprises rings. The Court of the oldest institutions of the Iraqi state.
In this report, the Group has unique advantages, the first being that it reveals information level disaster Diary state departments of all, they are shown to the public for the first time and being displayed in legal language and auditing professional and Review meets and comparisons include the previous years. The second advantages he did not come from the party against the party or bloc against the other, but written by a staff and find wide acceptance, and respected by the Prime Minister himself.
while the third features is that the BSA can through his special powers to reach a notary to most of the information that is unable Reporting accessible with this access right to him in a democratic system, but is deprived of access to this information until Parliament. The quarterly report and also will notice the reader, involves explicitly large, it serves as a recognition of the high in the absence of the state in the details of a terrifying led us to these poor conditions.
said the state through this report, admits that inside large areas of 'non-state', and these spaces begin Circuits Serious as a council of Ministers, does not end when the smallest village, as seen Followers of these episodes. successively we will discover that we are in front of the full story of the Iraqi state during the second quarter of 2013, or 'non-state story in Iraq' if you will.
c. Fixed assets and inventory
the company owns (150) machine within the laboratory (1 and 2) and sections Aldouchmh workshop and maintenance of them (51) machine idle or non-functional since the previous years due to the lack of raw materials and tools own backup and represents the percentage (34%) of the total number of machines , would require taking the necessary measures to take advantage of the machinery stalled and Repair unemployed in order to be entered in the production process.
3. Company Fallujah for the production of construction materials (mixed contribution)
inventory
first. The increase in inventory production year and non-full (346) million (four hundred and thirty-six million dinars) have shown answer the company's Memorandum of Authority in the company of the existence of production Tam is not sold during the year in spite of follow company policy customized production and that the goal production of materials outside applications is increasing change in the balance of stocks and full production is complete and thus increase revenues without achieving actual sales, which requires the company to work to avoid the production of accumulated and thus carry the company expenses as well as the storage product has been exposed to obsolescence.
secondly. The presence of a slow movement in the company's stores produced since the year 2003, worth 113 million dinars (one hundred and thirteen million dinars) The Company did not take any action on the sale or disposal of what holds the company's storage charges and lead to product obsolescence and low quality.
third. The company has backup tools slow moving back to the old plants which have been sold previously requires to take advantage of those materials through the use of plants in the company.
4. Company Industry modern construction materials / mixed contribution / Anbar,
a. Production capacities
failure to achieve the company any production of ethylene Kashi (30 × 30) and (40 × 40) during the year 2013 / after that, the amount of output for the year 2011 / of the articles mentioned (6696 and 6226) a piece, respectively, requires the quest for the advancement of the production company about better.
b. Production lines
and a number of production lines stopped working as in (production line cornice tile production line Kashi 40 × 40) requires the provision of materials for maintenance to run lines suspended from work.
2. Tourism companies mixed
a. Notes the joint
first. Accumulated deficit
ratio of the accumulated deficit for some companies more than 50% of the capital of the company in violation of Article (67 - I) of the Companies Act No. 21 of 1997 (amended), which states (if the total losses of the company (50%) of the capital it shall notice that the Registrar of Companies within (60) days from the date of this proven losses on its balance sheet), and are as follows:
what requires study the financial situation of the company and the possibility of continuing the activity.
secondly. Investments
have not achieved some of the companies revenues for investment in capital firms note that this situation continuing and referred to in our previous reports that indicates the inefficiency of those investments to achieve revenue, as follows:
requires the companies above to conduct a study on the feasibility of such investments and the search for investment opportunities new what contributes to increase the resources of the company.
third. Shareholders' profits
at some companies earnings back to shareholders Unallocated did not review their owners received Unlike in the articles (126 129) of the Companies Act No. (21) for the year / 1997 (amended), as follows:
requires the company to verify the conditions of membership of the shareholders who did not reconsider to receive the profits retained from previous years and continue to urge shareholders to receive all means profits.
b. Notes
first. Company waterfalls tourist
1. Did not take the company the necessary measures for the rehabilitation of its facilities tourist despite the passage of several years on the exposure of sabotage in the wake of the events of the year / 2003 despite our emphasis on that in our previous reports, where you can not the company from practicing its main activities, which requires the Authority to study the status of the company and to find appropriate solutions for the advancement of its activity tourism.
2. Irregularities
had previously issued a decision the Federal Cassation Court in favor of the Directorate of the Municipality of Mosul against the company revokes the contract rent plots constructed by the city's tourist and between them because of the conduct of certain activities contrary to the objectives referred to by the articles of incorporation and the terms of the contract, but the company continues to exploit the land belonging to the municipality without a contract new lease with them, in addition to that the company did not install under entitlement to annual rent for the land of (2) million (two million dinars) for the period from 27/10/2010 until 31/12/2012, contrary to the requirements of the unified accounting system, which requires a new contract with the municipality and the need to adhere to the objectives of the Company set forth in the Memorandum and installed under entitlement to rent.
3. Fixed Assets
and there are many damaged buildings have not been able to rehabilitate the company to be able to take advantage of them in the achievement of financial returns, as shown in below:
requires taking the necessary measures to determine the extent of the potential benefit.
secondly. Company Palestine Hotel (mixed contribution)
1. Works to prepare the hotel
was closing the hotel on 26/8/2010 the purpose of rehabilitation to prepare for the Arab summit conference has been organizing on 5/7/2010 Minutes agreement between the heads of the boards of directors hotel companies concerned and the rehabilitation of the Preparatory Committee of the Conference of the Arab summit provides for the carrying of the Preparatory Committee (25% ) of the cost of rehabilitation with the payment of its revenue entire rooms for pricing feel in addition to carrying cost of salaries and wages of employees in companies, but it has not been received any amount by the company until the date of preparation of this report revenues occupancy hotel, contrary to paragraph (II - a) of the record referred to above, which stipulates (bearing the Preparatory Committee wages hotel occupancy rate (100%) of the rooms on a monthly basis and regularly for at least nine months full of 26/8/2010 till 26/5/2011 with no exchange of any amounts for wages operating hotel did not The company under the guidance of any claim to the Preparatory Committee that wages, which requires the need for follow-up wages occupancy hotel and recorded in the financial records.
2. energies of the company
ranged occupancy rates monthly hotel rooms between (15% -22%) and just eight months of the year to stop activity hotel on 26 / 8/2010 due to rehabilitation work that have occurred, unless it requires to take the necessary measures to raise the level of occupancy Avg.
3. loans
took over the company a loan (110000) million dinars (one hundred and ten million dinars) from the Bank of Babylon monthly interest (15%) for a period of one month and one to cover the salaries of the month of November 2010 / but it did not provide the consent of the Board of Directors in this regard was also noted that the company continue to extend loans received from the Bank of Babylon month which led to the consequent benefits of the city during the year / 2010, and continued for the subsequent year until the repayment of the loan to the bank, What requires to provide us with the decision of the Board of Directors and work to repay the loan as soon as possible.
4. cash in hand and at bank
failure of the company to deposit receipts in foreign currency (dollar) and use it for the purposes of the payment of its obligations in cash where the existing cash on hand (7736) dollars (seven thousand seven hundred and six Thirty dollars) as of 31/12/2010, which requires work on the deposit amounts received in the bank aphid.
mixed agricultural companies
a. Utaifiyya Company Ltd. for the production of feed
first. Activity Company
1. still parked on the company's practice of activity specified in the Memorandum of Association and goal (producing feed of all kinds) and receded activity in the investment of its funds as deposits fixed and rental buildings for failing to conduct a study of the reality of intact and take appropriate on the re-exercise activity and development, or liquidation of the company.
2. did not take the company until the date of preparation of the audit report any action to adapt its legal status as a wholly owned to the Ministry of Finance and managed by a government department and there is no contribution for both private and mixed in, which requires taking the necessary to adapt the legal status of the company in coordination with the relevant departments in the state.
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09-01-2014 01:37 PM
Free -
Text of Supreme Audit report for the second semester of the year 2013, for the period from April 1 to June 30, which will be presented to the reader through countless surprises rings. The Court of the oldest institutions of the Iraqi state.
In this report, the Group has unique advantages, the first being that it reveals information level disaster Diary state departments of all, they are shown to the public for the first time and being displayed in legal language and auditing professional and Review meets and comparisons include the previous years. The second advantages he did not come from the party against the party or bloc against the other, but written by a staff and find wide acceptance, and respected by the Prime Minister himself.
while the third features is that the BSA can through his special powers to reach a notary to most of the information that is unable Reporting accessible with this access right to him in a democratic system, but is deprived of access to this information until Parliament. The quarterly report and also will notice the reader, involves explicitly large, it serves as a recognition of the high in the absence of the state in the details of a terrifying led us to these poor conditions.
said the state through this report, admits that inside large areas of 'non-state', and these spaces begin Circuits Serious as a council of Ministers, does not end when the smallest village, as seen Followers of these episodes. successively we will discover that we are in front of the full story of the Iraqi state during the second quarter of 2013, or 'non-state story in Iraq' if you will.
c. Fixed assets and inventory
the company owns (150) machine within the laboratory (1 and 2) and sections Aldouchmh workshop and maintenance of them (51) machine idle or non-functional since the previous years due to the lack of raw materials and tools own backup and represents the percentage (34%) of the total number of machines , would require taking the necessary measures to take advantage of the machinery stalled and Repair unemployed in order to be entered in the production process.
3. Company Fallujah for the production of construction materials (mixed contribution)
inventory
first. The increase in inventory production year and non-full (346) million (four hundred and thirty-six million dinars) have shown answer the company's Memorandum of Authority in the company of the existence of production Tam is not sold during the year in spite of follow company policy customized production and that the goal production of materials outside applications is increasing change in the balance of stocks and full production is complete and thus increase revenues without achieving actual sales, which requires the company to work to avoid the production of accumulated and thus carry the company expenses as well as the storage product has been exposed to obsolescence.
secondly. The presence of a slow movement in the company's stores produced since the year 2003, worth 113 million dinars (one hundred and thirteen million dinars) The Company did not take any action on the sale or disposal of what holds the company's storage charges and lead to product obsolescence and low quality.
third. The company has backup tools slow moving back to the old plants which have been sold previously requires to take advantage of those materials through the use of plants in the company.
4. Company Industry modern construction materials / mixed contribution / Anbar,
a. Production capacities
failure to achieve the company any production of ethylene Kashi (30 × 30) and (40 × 40) during the year 2013 / after that, the amount of output for the year 2011 / of the articles mentioned (6696 and 6226) a piece, respectively, requires the quest for the advancement of the production company about better.
b. Production lines
and a number of production lines stopped working as in (production line cornice tile production line Kashi 40 × 40) requires the provision of materials for maintenance to run lines suspended from work.
2. Tourism companies mixed
a. Notes the joint
first. Accumulated deficit
ratio of the accumulated deficit for some companies more than 50% of the capital of the company in violation of Article (67 - I) of the Companies Act No. 21 of 1997 (amended), which states (if the total losses of the company (50%) of the capital it shall notice that the Registrar of Companies within (60) days from the date of this proven losses on its balance sheet), and are as follows:
what requires study the financial situation of the company and the possibility of continuing the activity.
secondly. Investments
have not achieved some of the companies revenues for investment in capital firms note that this situation continuing and referred to in our previous reports that indicates the inefficiency of those investments to achieve revenue, as follows:
requires the companies above to conduct a study on the feasibility of such investments and the search for investment opportunities new what contributes to increase the resources of the company.
third. Shareholders' profits
at some companies earnings back to shareholders Unallocated did not review their owners received Unlike in the articles (126 129) of the Companies Act No. (21) for the year / 1997 (amended), as follows:
requires the company to verify the conditions of membership of the shareholders who did not reconsider to receive the profits retained from previous years and continue to urge shareholders to receive all means profits.
b. Notes
first. Company waterfalls tourist
1. Did not take the company the necessary measures for the rehabilitation of its facilities tourist despite the passage of several years on the exposure of sabotage in the wake of the events of the year / 2003 despite our emphasis on that in our previous reports, where you can not the company from practicing its main activities, which requires the Authority to study the status of the company and to find appropriate solutions for the advancement of its activity tourism.
2. Irregularities
had previously issued a decision the Federal Cassation Court in favor of the Directorate of the Municipality of Mosul against the company revokes the contract rent plots constructed by the city's tourist and between them because of the conduct of certain activities contrary to the objectives referred to by the articles of incorporation and the terms of the contract, but the company continues to exploit the land belonging to the municipality without a contract new lease with them, in addition to that the company did not install under entitlement to annual rent for the land of (2) million (two million dinars) for the period from 27/10/2010 until 31/12/2012, contrary to the requirements of the unified accounting system, which requires a new contract with the municipality and the need to adhere to the objectives of the Company set forth in the Memorandum and installed under entitlement to rent.
3. Fixed Assets
and there are many damaged buildings have not been able to rehabilitate the company to be able to take advantage of them in the achievement of financial returns, as shown in below:
requires taking the necessary measures to determine the extent of the potential benefit.
secondly. Company Palestine Hotel (mixed contribution)
1. Works to prepare the hotel
was closing the hotel on 26/8/2010 the purpose of rehabilitation to prepare for the Arab summit conference has been organizing on 5/7/2010 Minutes agreement between the heads of the boards of directors hotel companies concerned and the rehabilitation of the Preparatory Committee of the Conference of the Arab summit provides for the carrying of the Preparatory Committee (25% ) of the cost of rehabilitation with the payment of its revenue entire rooms for pricing feel in addition to carrying cost of salaries and wages of employees in companies, but it has not been received any amount by the company until the date of preparation of this report revenues occupancy hotel, contrary to paragraph (II - a) of the record referred to above, which stipulates (bearing the Preparatory Committee wages hotel occupancy rate (100%) of the rooms on a monthly basis and regularly for at least nine months full of 26/8/2010 till 26/5/2011 with no exchange of any amounts for wages operating hotel did not The company under the guidance of any claim to the Preparatory Committee that wages, which requires the need for follow-up wages occupancy hotel and recorded in the financial records.
2. energies of the company
ranged occupancy rates monthly hotel rooms between (15% -22%) and just eight months of the year to stop activity hotel on 26 / 8/2010 due to rehabilitation work that have occurred, unless it requires to take the necessary measures to raise the level of occupancy Avg.
3. loans
took over the company a loan (110000) million dinars (one hundred and ten million dinars) from the Bank of Babylon monthly interest (15%) for a period of one month and one to cover the salaries of the month of November 2010 / but it did not provide the consent of the Board of Directors in this regard was also noted that the company continue to extend loans received from the Bank of Babylon month which led to the consequent benefits of the city during the year / 2010, and continued for the subsequent year until the repayment of the loan to the bank, What requires to provide us with the decision of the Board of Directors and work to repay the loan as soon as possible.
4. cash in hand and at bank
failure of the company to deposit receipts in foreign currency (dollar) and use it for the purposes of the payment of its obligations in cash where the existing cash on hand (7736) dollars (seven thousand seven hundred and six Thirty dollars) as of 31/12/2010, which requires work on the deposit amounts received in the bank aphid.
mixed agricultural companies
a. Utaifiyya Company Ltd. for the production of feed
first. Activity Company
1. still parked on the company's practice of activity specified in the Memorandum of Association and goal (producing feed of all kinds) and receded activity in the investment of its funds as deposits fixed and rental buildings for failing to conduct a study of the reality of intact and take appropriate on the re-exercise activity and development, or liquidation of the company.
2. did not take the company until the date of preparation of the audit report any action to adapt its legal status as a wholly owned to the Ministry of Finance and managed by a government department and there is no contribution for both private and mixed in, which requires taking the necessary to adapt the legal status of the company in coordination with the relevant departments in the state.
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