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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 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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The International Advisory and Monitoring Board (IAMB) is an audit oversight body for the Development Fund for Iraq (DFI).

The DFI was established pursuant to United Nations Security Council Resolution 1483 and holds the proceeds of petroleum export sales from Iraq, as well as remaining balances from the UN Oil-for-Food Program and other frozen Iraqi funds. Disbursements from the DFI must be used for the benefit of the Iraqi people, and are directed by the Coalition Provisional Authority, in consultation with the Iraqi interim administration. The IAMB will continue to function after the dissolution of the Coalition Provisional Authority on June 30, 2004 and will work with the Interim Government of Iraq, as set out in United Nations Security Council Resolution 1546. United Nations Security Council Resolution 1637 extended the mandate of the IAMB until December 31, 2006.

The principal role of the IAMB is to help ensure that:

• The DFI is used in a transparent manner for the benefit of the people of Iraq, and
• Export sales of petroleum, petroleum products, and natural gas from Iraq are made consistent with prevailing international market best practices.

For this purpose, the IAMB functions akin to an audit oversight board. (Terms of Reference)