Request for disbursement of medical expenses: Ninawa

Islamic State
Wilayat Ninawa/Left-North Side Military Administration [i.e. north-east Mosul area]

No. 5 Safr 1437 AH [17 November 2015 CE]

In the name of God, the Compassionate, the Merciful
To: Military Administrator
Subject: Disbursement of operation entitlements

Praise be to God alone and prayers and peace be upon the Messenger of God, his family, companions and whoso is loyal to him. As for what follows:

As-salam alaykum wa rahmat Allah wa barakatuhu

We would like to inform you that the brother Abu Idriss who was wounded in Baiji with a strong wound (as a result of which he broke his left knee), has undergone a surgical operation in al-Sham [Syria] with replacement of the kneecap and the cost was $4000 and the details are outlined in the table below:

1$3000Sum the doctor took during the operation.
2$1000Route expenditures and treatment expenditures.

Administrative official of the left side military [i.e. east Mosul]
The amir
5 Safr 1437 AH

ID Card for a fighter in the Tariq bin Ziyad Battalion

Islamic State
Diwan al-Jund
Eastern Region

Temporary Card

Kunya: Abu Ali al-Jarjari
ID number: 1,200,012,093
Weapon number: 1752
Blood type:
Battalion: Tariq bin Ziyad

Islamic State
Diwan al-Jund
Military/General Administrative Official

[Comment: Found by Josie Ensor in Mosul. The Tariq bin Ziyad Battalion was known for having many foreign fighters in its ranks (i.e. people from outside Iraq and Syria) and the ID number beginning 1,200,0…is found for a number of the battalion’s personnel. See here for comparison as well as West Point CTC’s study on Islamic State databases discussing the ID number system. However, it should be noted that the name ‘al-Jarjari suggests this fighter was originally from the Mosul area/Ninawa. Note that ‘Eastern Region’ refers to the Iraqi theatre of operation for the Islamic State.].

Disbursements of Zakat for Debts: Ninawa

Islamic State
Diwan al-Zakat wa al-Sadaqat
Wilayat Ninawa

Committee of the Gharimun

No.Name of the gharimReceived sumDate of hand-over
1Riyadh Khalil Ibrahim1,220,000 
2Abd al-Hameed Ahmad Mahmoud985,000 
3Ali Muhammad Ali Sultan550,000 
4Othman Yunis Ismail528,000 
5Farhan Salim Mhammad470,000 
6Mari’e Hassan Saleh350,000 
7Riyan Jasim Muhammad Tamar500,000 
8Sa’ad Hassan Abdullah300,000 
Total sum 4,908,000 dinars only none other 

[NB: this document was found by researcher Vera Miranova].

Disbursement of Zakat for Debts of Fighters: Ninawa

Islamic State
Wilayat Ninawa: Deceased office

To: Diwan al-Zakat

Subject: Debts of Gharimun

Praise be to God and prayers, peace and salutations be upon the Messenger of God, his family and companions. As for what follows:

As-salam alaykum wa rahmat Allah wa barakatuhu

I am the brother of the slain brother who we reckon a martyr and God is His reckoner.

The one-called: Laith Yaseen Ahmad Jasim al-Harbawi.

I swear by God that my brother was killed and he was wanted for a sum of money and the people of the debt are still asking me for these sums ($2200): Muhannad Ahmad Muhammad and ($500) Iyad Tafkhikh.

May God reward you best.

cc. For the archive

[In handwriting]: The ruined sum that was found in the pocket of the brother Laith Yaseen (known as Omar al-Musawwir and killed after aircraft bombed his car) was replaced, and a sum of $2600 was paid to the two creditors according to the attached pledge.

Committee of the Gharimun

[Stamp]: Islamic State
Diwan al-Zakat wa al-Sadaqat
Masarif al-Zakat Department

[Stamp]: Islamic State
Wilayat Ninawa
Deceased office/The amir

Amir of the deceased office

13 Dhu al-Hijja 1436 AH

[NB: this document was first found by researcher Vera Miranova].

Hisba Personnel and Jobs in Southern Ninawa Province (2014)

Islamic State
Caliphate on the Prophetic Methodology
Diwan al-Hisba
Wilayat Ninawa/Southern Centre


Date: / /1436 AH ( / /2014 CE)

In the name of God, the Compassionate, the Merciful

NumberThree-fold nameArea of workSectorNotes
1Hamad Huwaidi MuhammadHead of the Diwan al-Hisbaal-Shura 
2Bassam Mohsen NajamDeputy head of the Hisbaal-Shura 
3Khalil Ibrahim HassanShari’i overvieweral-Shura 
4Ra’ad Abid AbdullahAdministrative official of the Hisbaal-Shura 
5Hussein Hassan YaseenDetachments commanderal-Shura 
6Yaseen Faraj AhmadNotifications receiveral-Shura 
7Wadah Aboud NajamPatrol detachmentsal-Shura 
8Ali Muhammad SuleimanPatrol detachmentsal-Shura 
9Abd al-Wahhab Mohsen NajamPatrol detachmentsal-Shura 
10Dayan Fathi SuleimanPatrol detachmentsal-Shura 
11Salim Hussein IbrahimPatrol detachmentsal-Shura 
12Emad Abdullah AhmadPatrol detachmentsal-Shura 
13Abd al-Man’am Muhammad HuwaidiAdministrative officialal-Shura 
14Ahmad Fawzi MuhammadHead of the Hisba of HamamHamam al-Alil 
15Arif Jasim MahmoudDeputy head of the HisbaHamam al-Alil 
16Ammar Ahmad HamidAdministrative officialHamam al-Alil 
17Ali Mustafa SuleimanSecretaryHamam al-Alil 
18Hassan Ali AwadReceiver of complaintsHamam al-Alil 
19Ahmad Salah KhalafDetachment commanderHamam al-Alil 
20Barzan Jihad KhalafDetachment commanderHamam al-Alil 
21Ahmad Abdullah FathiPatrolHamam al-Alil 
22Hussein Ali KhalafPatrolHamam al-Alil 
23Khalid Abd al-Aziz RamadanPatrolHamam al-Alil 
24Khalid Abd MuhammadPatrolHamam al-Alil 
25Sa’ad Ahmad YunisGuarding the gate of the DiwanHamam al-Alil 
26Sayf Saleh HusseinPatrolHamam al-Alil 
27Ammar Ibrahim JasimPatrolHamam al-Alil 

[Comment: compare with documents from 2014 on the structure of the Hisba].

The Personnel of the Omar bin al-Khattab Battalion: West Mosul

Those working in the Omar bin al-Khattab Battalion (may God be pleased with him)

Date of inventory: 17 Sha’ban [?] 1438 AH

No.Four-fold name and surnameKunyaSurvey numberNotes
1Aamer Jum’a Mahmoud Kurdi al-HamdaniAbu Khalid Kuwaiyani Military official of the battalion
2Adnan Abdullah Ashkar Abd al-MatyutiAbu Abdullah1,180,011,672Administrative official of the Omar bin al-Khattab Battalion/inside
3Ragheb Muhammad Hussein Alawi al-BadraniAbu Ahmad Nasij1,170,023,491Use/inside
4Ali Saleh Muhammad Ali al-JuburiAbu Hassan1,190,010,071Personnel of the battalion
5Muhammad Thamer Tadhmir Mahmoud al-MashhadaniAbu Maryam1,170,018,871Shari’i official of the battalion
6Khidhr Ismail Khidr Na’amo al-QuraishiAbu Sayf Shu’un1,180,012,612Affairs of the battalion
7Bashar Hadi Muhammad Hassan al-ObeidiAbu Ishaq1,170,018,015Nurse/affairs of the wounded/hospital
8Muhamamd Abd al-Karim Muhammad Yunis al-Sha’abaniAbu al-Hur1,170,029,033Trustee of storage
9Ali Muhammad Suleiman Tahir al-JuburiAbu Sidra1,200,025,607Oil matters
10Muhammad Salah Ali Faraj al-JuburiAbu Ruqayya1,200,023,835Oil matters
11Ahmad Muhammad Hassan Alaiwi al-HadidiAbu Sajjad1,170,010,596Battalion workshop
12Naseef Jasim Muhammad Hassan al-AzzawiAbu Anas al-Shami1,000,013,721Affairs inside
13Hamoud Ahmad Abdullah Sabi’i al-JuburiAbu Nizar1,170,013,795General Military Police/outside
14Nadhem Hamdi Saleh Omar al-JuhaishiAbu Naser1,180,011,290General Military Police/outside
15Ahmad Eisa Muhammad Dawud al-HamdaniAbu Osama1,170,016,811Amir of the central kitchen
16Abdullah Omar Hamadi Eisa al-Sab’awiAbu Omar1,000,013,622Central kitchen/cook
17Hamed Dawud Suleiman Hussein al-MawlaDad Allah1,170,014,250Central kitchen/cook
18Muhammad Khalil Bakr Hussein al-NasiriAbu Qasim1,150,010,609Central kitchen/cleaning services
19Haitham Yunis Mari’i Hassan al-HamdaniAbu Hussein1,170,012,157Water transporter/mobile
20Ali Mahmoud Yaseen Hamdi al-JuburiAbu Karar1,170,018,921Kitchen storage
21Sa’ad Hamad Muhammad Ali al-HadidiAbu Sa’oud1,000,011,171Central kitchen
22Abdullah Abd al-Haleem Muhammad Saleh al-RahawiAbu Abada1,200,028,791Medical personnel
23Maitham Ali Hussein Ahmad al-JuburiAbu Ali1,190,015,127Medical personnel
24Yusuf Ahmad Dhanun Yunis al-Ta’iAbu Abd al-Rahman1,200,024,888Fighter/Air Defence
25Mahmoud Sami Mahmoud Qasim al-Ta’iAbu Abdullah1,180,011,548Fighter/Air Defence
26Mazen Mahmoud Qadir Khalaf al-ObeidiAbu Zainab1,170,017,186Fighter/Air Defence
27Rakan Nadhem Muhammad Qasim al-JuhaishiAbu Dafan1,200,015,889Fighter/Air Defence
28Ali Hazem Muhammad Dhanun al-ObeidiAbu Muslim1,200,025,628Fighter/Air Defence
29Abd al-Kareem Hussein Muhammad Mahmoud al-JuburiAbu Anas1,190,018,246Fighter/Air Defence
30Shaker Mahmoud Ali Hussein al-RashidiAbu Ayad1,200,016,748Fighter/Air Defence
31Hassan Abd al-Kareem Hussein Shahada al-Nu’aimiAbu Mustafa1,170,010,964Fighter/Air Defence
32Saleh Adham Anwairan Shaher al-HadidiAbu Muhammad1,170,027,494Fighter/Air Defence
33Basim Muhammad Mughir Khalaf al-JanabiAbu Abd al-Rahman1,190,017,791Fighter/Air Defence
34Nahel Khidhr Idriss Saleh al-JuburiAbu Abd al-Rahman1,170,011,863Fighter/Air Defence
35Abdullah Khalid Ghazi Abdullah al-JuheishiSalman1,000,012,526Fighter/Air Defence
36Muhannad Ahmad Khudhair Suleiman al-SuweidawiAbu Omar1,180,015,558Connections/inside
37Hussein Jabbar Kadhim Ramidh al-BayatiAbu Bakr1,170,017,124Connections/inside
38Muhammad Suhail Najm Abdullah al-JuburiAbu Abdullah1,200,027,516Connections transporter/inside
39Muthanna Muhammad Sa’adoun Matroud al-OweisiAbu Abdullah Field transporter
40Hazem Mahmoud Muhammad Farhan al-HadidiAbu Qasim1,170,014,577Field transporter
41Muhammad Khalil Hassan Ali al-JuburiAbu Ibrahim1,170,011,283Sentinel/inside
42Ali Mahmoud Muhammad Abd al-Razzaq al-JuburiAbu Okasha1,170,027,196Shari’i official/inside
43Omar Khalid Miraz Amur [?] al-KuwaiyaniAbu Asem1,170,014,675Shari’i official/inside
44Nashwan Ahmad Shihab Ahmad al-JuburiAbu Ghayth1,190,019,660Shari’i official/inside
45Muhammad Rumi Muhammad Hamadi al-AnaziAbu Mustafa1,170,027,211Shari’i official/inside
46Ahmad Saleh Hassan Majeed al-JuburiAbu Jameela1,170,010,582Intelligence/inside
47Fatah Allah Kadhem Muhammad al-Douri al-HamdaniAbu Shaham1,170,016,501Intelligence/inside
48Ahmad Riyadh Muhammad al-MaqalliAbu Ibrahim1,000,013,727Relief transporter
49Ali Hassan Jawad Hameed al-Haiza’iAbu Hussein1,200,025,630Sentinel/inside
50Saleh Ali Hamada Abd al-Lateed al-BadraniAbu Anas Sentinel/inside
51Ahmad Riyadh Muhammad Thamer al-Mla’aliAbu Ibrahim1,000,013,727Sentinel/inside
52Laith Waleed Badran Muhammad al-LahibiAbu Nuraiya1,170,024,677Sentinel/inside
53Ali Huwaidi Muhammad Huwaidi al-JuburiAbu Zayd1,170,021,530Sentinel/inside
54Muwafiq Ahmad Muhammad Awad al-Sab’awiAbu Ayyub1,200,016,835Sentinel/inside
55Omar Muhammad Thabat Abdullah al-ObeidiAbu Hafs1,170,025,766Sentinel/inside
56Omar Yunis Kamthan Fathi al-ObeidiAbu Sa’af1,170,024,590Sentinel/inside
57Salim Abdullah Ahmad Ali al-JuburiAbu Ahmad1,170,018,913Sentinel/inside
58Rasheed Ibrahim Ajaj Hameed al-JuburiAbu Mus’ab1,170,018,910Sentinel/inside
59Ahmad Ali Sa’id Hameed al-JuburiAbu Adnan1,170,018,916Sentinel/inside
60Ra’id Ayed Ahmad Saleh al-JuburiAbu Ayman1,170,018,465Sentinel/inside
61Muhsin Khidhr Muhammad Fadhil al-JuburiAbu Abd1,190,016,378Sentinel/inside
62Muhammad Mahmoud Saleh Khidhr al-Sab’awiAbu Ammar1,190,018,096Sentinel/inside
63Rahid Ahmad Antar Hamad al-HamdaniAbu Zakariya1,000,012,222Sentinel/inside
64Hassani Salim Jasim Ab’eiran al-JanabiAbu Suleiman BaijiFrom the specialSentinel/inside
65Ahmad Abd al-Hakeem Abdullah Hussein al-Sumaida’iAbu Dhir1,150,015,325Sentinel/inside
66Hayder Arid Muhammad Sa’id Fandi al-DulaimiAbu Sariya Sentinel/inside
67Sa’ad Muhammad Khidhr Mustafa al-LahibiAbu Sa’id1,200,028,794Sentinel/inside
68Abdullah Bashar Ibrahim al-Ta’iAbu Layth Sentinel/inside
69Yusuf Ahmad Khalaf Saluh al-Sab’awiAbu Mus’ab1,000,011,540Sentinel/inside
70Hussein Emad Ali Hussein al-Sab’awiAbu Zayd Sentinel/inside
71Abd Muhammad Khaleef Jarkha al-BadraniAbu Suhayb1,160,023,716Sentinel/inside
72Ammar Mahdi Ali Obeid al-BadraniAbu Rawaha1,200,023,827Sentinel/inside
73Qahtan Idrees Sa’ad Allah Thabat al-AbdullahAbu Talha1,200,021,749Sentinel/inside
74Rayan Ghanim Mahmoud Afas al-AhmadiAbu Sara1,200,023,839Sentinel/inside
75Jamal Sufyan Khalaf Ahmad al-JughaifiAbu Sufyan7-391-665-078Sentinel/inside
76Ameen Munir Sabah Abd al-Nu’aimiAbu Sadiq1,000,013,698Sentinel/inside
77Abd al-Muhaimin Muhammad Qasim Muhammad al-HamdaniAbu Zahra’ Sentinel/inside
78Ala’ Abdullah Jum’a Hamadi al-BadraniAbu Osama1,000,013,757Sentinel/inside
79Abd al-Ghafur Sultan Abdullah al-Ali al-HadidiAbu Abdullah1,000,012,820Sentinel/inside
80Khayr Allah Hussein Hassan Mua’ed al-JughaifiAbu Omar1,170,013,502Sentinel/inside
81Fadhil Bdaiwi Munawir Hussein al-HadidiAbu Ahmad1,170,220,936Sentinel/inside
82Abd al-Rahman Hamid Matar Jalud al-JuburiAbu Anas Sentinel/inside
83Ahmad Abd al-Kareem Hussein Obeid al-JuburiAbu al-Ayna’1,170,014,457Sentinel/inside
84Hassan Mahmoud Hassan Hamadi al-HadidiAbu Sa’ad1,200,016,983Sentinel/inside
85Rafi’ Ali Ramadan Hameed al-AkeediAbu Izz al-Din Sentinel/inside
86Shahir Ghanim Salim Sultan al-BadraniAbu Abdullah Sentinel/inside
87Ghanam Rafi’ Ali Ramadan al-AkeediAbu SayfMunasirSentinel/inside
88Nur al-Din Idris Abd al-Qadir Othman al-QassabAbu Fatima1,000,013,803Sentinel/inside
89Muhammad Kamil Ramadan Hamad al-JuburiAbu Abd al-Ghanni Sentinel/inside
90Abd al-Wahhab Muhammad Bdaiwi Munawir al-HadidiAbu MustafaMunasirSentinel/inside
91Lazim Awad Dhiyab Munawir al-HadidiAbu OmarMunasirSentinel/inside
92Nouri Nayed Sharif Fariq al-BaijawaniAbu Abd al-Rahman1,170,026,458Sentinel/inside
93Arif Abd al-Razzaq Hassan Ali al-DulaimiQa’qa’1,200,027,347Sentinel/inside
94Akram Muhammad Khudhair Hussein al-HadidiAbu Omar1-421-376-671Sentinel/inside
95Mahmoud Hassan Ahmad Dalli al-JuburiAbu AliMunasirSentinel/inside
96Shaja’ Muhammad Hameed Hussein al-MashhadaniAbu Isra’ Sentinel/inside
97Mahmoud Ayed Maz’al Ahmad al-AkeediAbu Sayf1,190,014,166Sentinel/inside
98Abd al-Muhsin Mahmoud Hassan Ata Allah al-BadraniAbu al-Zubair1,190,020,396Sentinel/inside
99Muhammad Mahmoud Muhammad Aboush al-JuburiAbu Anas1,170,026,232Sentinel/inside
100Abd al-Basit Rasheed Suleiman Abdullah al-JuburiAbu Rashid1,190,013,550Sentinel/inside
101Sakr Hassan Khidhr Hassan al-AkeediAbu Omar1,170,026,232Sentinel/inside
102Muhammad Basheer Muhammad Ahmad al-JuburiAbu al-Bara’1,200,024,901Sentinel/inside
103Ahmad Muhammad Ahmad al-MuhammadAbu Dujana al-Shami Sentinel/inside
104Hakam Ali Mahmoud Ali al-BadraniAbu AbdullahMunasirSentinel/inside
105Muhammad Aamer Abd al-Qadir Dhanun al-ObeidiTalha Sentinel/inside
106Ahmad Awda Munawir Hussein al-HadidiAbu OthmanMunasirSentinel/inside
107Hani Abd al-Razzaq Zhahir al-Nu’aimiAbu A’isha al-Shami Sentinel/on leave
108Yahya Kurdi Fahad Attiyah al-JuburiAbu Suleiman Sentinel/on leave
109Suhayb Abd al-Jabbar Ali Hussein al-HamdaniAbu Abd al-Jabbar1,200,023,822Sentinel/on leave
110Abd al-Kareem Maysar Salim Khalil al-ObeidiAbu Ja’afar1,170,015,532Sentinel/on leave
111Ahmad Hameed Muhammad Hameed al-BadraniAbu Suhayb1,200,028,819Sentinel/on leave
112Abdullah Ahmad Rafi’ KhalidAbu A’isha al-Shami Sentinel/on leave
113Radhwan Mahall Hassan Hameed al-BadraniAbu Nur1,200,028,495Sentinel/on leave
114Ahmad Kareem Muhammad Sultan al-MawaliAbu Abdullah Kokjali1,170,010,592Sentinel/on leave
115Ziyad Bakr Muhammad Bakr al-FarhatAbu A’isha Sentinel/on leave
116Abd al-Hameed Muhammad Jasim Khalifa Albu DabashAbu Bara’ al-Shami Sentinel/on leave
117Abdullah Ahmad Ramadan Sultan al-HamdaniAbu Sariya1,120,017,993Sentinel/on leave
118Saleh Ahmad Mahmoud Majeed al-JuburiAbu Haydar8-089-987-299Sentinel/on leave
119Sufyan Dhanun Muhammad Khaleef al-BadraniAbu A’isha1,170,012,483Sentinel/on leave
120Mujahid Khalid Mansur Salman al-BuhairiAbu Khalid al-JazrawiGeneral AdministrationSentinel/on leave
121Zaydan Khalaf Obeid Jasim al-BadraniAbu Ruqayya1,170,028,038Sentinel/on leave
122Muhammad Kamil RamadanAbu Abd al-Ghanni Sentinel/on leave
123Jasim Habeeb Faraj Muhammad al-Sab’awiAbu Abd1,170,018,872Sentinel/on leave
124Saddam Hussein Saleh Khidhr al-Sab’awiAbu Karam1,190,018,011Sentinel/on leave
125Qutaiba Kurdi Ahmad Saleh al-JumailiAbu Muslim1,190,019,419Sentinel/on leave
126Sa’ad Tariq Jarjis Muhammad al-BadraniAbu al-Qa’qa’ Sentinel/on leave
127Fadhil Suleiman Hamoudi Dhiyab al-Ta’iAbu Osaid Sentinel/on leave
128Muhammad Eisa Ahmad Abd al-JuhaishiAbu Aman1,170,022,749Sentinel/on leave
129Ahmad Sultan Manzal Arghiyan al-ObeidiAbu Omar al-Khashan1,170,011,285Sentinel/on leave
130Dergham Ibrahim Dhanun Abd al-MawlaAbu Basman8,295,318,470Sentinel/on leave
131Ahmad Muhammad Yunis Ahmad al-HarbawiIbrahim1,170,023,201Sentinel/on leave
132Abd al-Hadi Muhammad Yunis isma’il al-AnaziAbu As’ad1,000,013,615Sentinel/on leave
133Ahmad Dhanun Abdullah Madid al-BadraniAbu Muslim1,200,028,820Sentinel/on leave
134Abdullah Abd al-Sattar Abdullah Mahmoud al-JuhaishiAbu Ahmad1,200,020,234Sentinel/on leave
135Khalid Fathi Ahmad Hamoud al-DulaimiAbu Abd[.],[…], 013,233[not visible]
136Ghanim Abd Fathi Ali al-BadraniAbu OthmanMunasir[not visible]
137Ibrahim Khalil Muhammad Atiyah al-JuburiAbu Mua’tasim[.],[…],013,787[not visible]
138Hameed Omar Dakheel Dhal’an al-JuburiAbu Omar[.],[…],010,052[not visible]
139Ali Muhammad Abdullah Yunis al-Ta’iAbd al-Haqq [not visible]
140Mustafa Muhammad al-Muhammad DadaAbu Islam al-Manbaji [not visible]
141Bassam Ahmad Mustafa Sa’ad al-JuburiAbu Muhammad[.],[…],011,882[not visible]

[Stamp on each page except the last one]:

Islamic State
Diwan al-Jund
Right-side of Mosul Sector [i.e. west Mosul]

[on the second page a fuller version of the stamp appears that seems to show the stamp of the administrative official of the battalion].

[in writing at end of table]:

Sha’alan Ahmad Khidhr Yusuf al-Juhaishi: Abu Karar, battalion in battalion [?…]

Hamoud Ayid Maz’al Ahmad al-Alidi [?]; Abu Sayf, Omar battalion, the brother [not visible…]


[Comment: Note that in the above translation, any parenthetical insertions in square brackets are my own. These documents provide a useful overview of a battalion of the Islamic State’s forces in the west Mosul, appearing to date from May 2017 not long before the conclusion of the battle of Mosul. Personnel in the battalion can take on a variety of functions: some function as kitchen staff, others take on a Shari’i function, but the majority are sentinels (called ‘murabiteen’ in Arabic: i.e. they man the front-lines). It is also worth noting the survey number, a system of marking formal members who have pledged allegiance to the Islamic State, as opposed to the ‘munasir’ (‘supporter’) who is of a different category. The survey number generally takes the form of A,BCD,EFG,HIJ. Normally, A is 1, B and C are treated as one number ranging from 00 to 20, D and E are both 0, and the remaining digits appear to be variable. For example:


From this list, by far the most prevalent combination is 1,17 for A,BC. This suggests that that combination is particular to personnel registered in the Ninawa wilaya of the Islamic State. As for combination 1,19, I have observed it for personnel lists from Qayyara (which came under the ‘Dijla wilaya’ of the Islamic State), suggesting it is particular to personnel registered in that wilaya.

An analysis of the names shows the overwhelming majority of personnel in the battalion are Iraqis. I count five personnel with the name ‘Shami’ in their kunyas suggesting they are Syrians originally (most likely) or from the greater Levant. One fighter has ‘Manbiji’ as part of his kunya suggesting he is from Manbij in Aleppo province. Only one fighter in the battalion appears to have a kunya suggesting he is from outside Iraq and the Levant: namely, Abu Khalid al-Jazrawi, whose kunya suggests he is from Saudi Arabia].

Diwan Bayt al-Mal: Banks Administration Contract for Disbursement of Salaries

In the name of God, the Compassionate, the Merciful

Islamic State
Caliphate on the Prophetic Methodology
Diwan Bayt al-Mal
Banks Administration

Contract number:

Date: / /1436 AH
/ /2014 CE

Number of pages:

Contract for disbursement of salaries of employees

It has been agreed between the the first party (the Islamic Banks Administration) and the second party ( ), that the second party should be authorised to disburse the salaries of ( ) and the total sum of the salaries is ( ) in writing ( ).

And that is so after his agreement to the agreed upon conditions that are as follows:

1. 3% is to be deducted from the total of the salaries of the directorate and that deducted sum is to go to the first party. This is in order to cover the costs of the contracts and other expenditures.

2. The sums that result from the process of transfer of the salaries in dollars are to be divided equally between the two parties.

3. The percentage sum [of deduction] is to be deposited in the account of the ‘Banks Administration’ in al-Rasheed Bank- Mosul 3, and there is to be receipt of a confirmation letter of the handing over of the sum to the Bank. And the second party is to hand it over to the Banks Committee that is present in al-Rasheed Bank in al-Dawasa in order to receive a cash receipt for the sum.

4. The sum is to be deposited before beginning the process of distributing the salaries to the employees on a monthly basis.

5. The handing over of the agreed 3% sum is to be in the form of dollars only.

6. The contract is not to be written until there is with the second party a ‘confirmation letter’ from the relevant directorate, stamped by the Diwan overseeing the directorate (agreement on receipt and distribution of the salaries of the employees) and in which the total of the salaries of the directorate is mentioned.

7. The second party must obtain a receipt from the Diwan al-Zakat.

8. Compliance with the instructions and directives of the Diwan al-Hisba.

9. In the event of the second party’s delay in handing over the salaries from their mutually acknowledged date, he is to present a notification of the reasons for the delay to the agent.

10. In the event of delay in work and not complying with the dates, the first party has the right to cancel the contract and inform the second party in writing.

And God is the guarantor of success.

First Party

Islamic Banks Administration

Second Party


Both parties
Diwan Bayt al-Mal
Relevant Directorate
Overseeing Diwan

[Comment: this document is an important illustration of the early days of Islamic State administration in Mosul whereby the Iraqi state continued to pay the salaries of employees of various state directorates that had officially come under the oversight of the Islamic State’s Diwans (departments). The salaries were supposed to be disbursed to the employees of a given directorate on a monthly basis through a representative working by agreement with the Islamic State’s Bayt al-Mal (treasury department) and the Bayt al-Mal would take a 3% cut from the total sum of the salaries of the employees of said directorate, as this document illustrates. A deduction was also made to take into account Zakat taxation where necessary. I presume the reference here to the Diwan al-Hisba and its directives is on account of the department’s general role in ‘due diligence.’

The Iraqi state’s logic was to try to maintain influence in Islamic State-held areas through paying the salaries, but for the Islamic State it was doubly advantageous in allowing for an extra form of income and relieving it of the burden of having to pay employees under the oversight of its Diwans. This arrangement stalled and came to a definitive end by mid to late 2015.

It should also be noted here that while the treasury department had an ‘Islamic Banks Administration,’ no definitive evidence has emerged to show that the Islamic State seized all the money that was present in the Iraqi banks in Mosul and other areas. While there is no doubt that the Islamic State seized the assets and properties of ‘apostates’ (individuals and government entities), ‘disbelievers’ with no right to a pact with Islamic State and people who fled its territories, it did not apply such an approach to the wider population in its areas of control as the population was deemed to be Muslim and the Islamic State opposed general takfir of that population].

Early Regulations on Electricity Generation: Ninawa Province

Islamic State
Wilayat Ninawa
No. 2
Date: 5 Shawwal 1435 AH [1 August 2014]

In the name of God, the Compassionate, the Merciful

Subject: Timetable of operation

1. Real operation will be 8 hours beginning from 1 p.m. until 4 p.m., and 5 p.m. until 8 p.m. and 9 p.m. until 11 p.m. During operation hours, in the event that there is national grid electricity, the period will be extended until after midnight.

2. The price of the ampere will be 7000 dinars only.

3. The complaints base for the left side [east Mosul] will be the al-Ta’mim fuel station near the left side’s industrial area.

4. The complaints base for the right side [west Mosul] will be in the oil directorate near the Mosul silo in the Mosul al-Jadida area.

We will hold accountable all who violate the hours of operation or slack in operation and we will take firm measures against those who fall short.

Left side complaints: 07826703913
Right side complaints: 07826113213

Oil derivatives administration