UNITAD hands over a landmark case assessment report to the Iraqi Judiciary: Unveiling the structure of ISIL's Bayt Al Mal

Baghdad 12 February 2024: Special Adviser and Head of the United Nations Investigative Team to Promote Accountability for Crimes committed by Da’esh/ISIL (UNITAD), Mr. Christian Ritscher handed over, today to the Iraqi judiciary, a new case assessment report on the “Structure of Diwan Bayt al-Mal (2014-2017)”.

Additionally, Special Adviser Ritscher handed over the package of underlying evidence referenced in the report. The case assessment report alongside the evidence were handed over to H.E. Chief Justice Faiq Zaidan, President of the Supreme Judicial Council at the Council in Baghdad.

“This report encompasses UNITAD’s findings, thus far, on ISIL’s treasury, which is one of the most important lines of inquiry for the Team’s investigations, as it delves into the financial infrastructure ISIL put in place to sustain the organization’s military operations,” said Special Adviser Ritscher, adding that "the findings of this case assessment report demonstrate ISIL’s management of Bayt al-Mal and how the power to make financial decisions and adopt financial policies rested with the highest authorities, namely the Delegated Committee, the Shura Council and the Caliph. Understanding the connection between ISIL's financial management, organizational structure, and hierarchy is crucial for pinpointing those most responsible for the international crimes perpetrated by ISIL in Iraq. It is an important piece of the puzzle which is vital for drawing the full the picture of the range of heinous crimes committed by ISIL.”

This case assessment report is the outcome of years of robust investigations into ISIL financial and economic crimes, which were conducted by one of the Team’s dedicated thematic units focused on this line of investigations.    

“We are extremely proud of our partnership with the Iraqi judiciary in conducting this work. The judiciary is UNITAD’s natural partner, and we commend the leading role of Iraq’s competent investigative judges who have been supporting our work towards accountability for ISIL international crimes. I would like to thank, in particular, Judge Ali Jaffat, First Judge of Al Kharkh Investigation Court for his support to this line of investigations into ISIL financial structures, including this case assessment report.”

Over the coming months, UNITAD will hand over to the Iraqi judiciary a series of case assessment reports that encompass legal findings pertaining to specific international crimes committed by ISIL, in addition to the provision of evidence, in line with its mandate and relevant Security Council resolutions, and in accordance with the Secretary-General’s report on the implementation of resolution 2697 (2023).

***********************************************************

For More Information, please contact Public Information Officer (Maha Thaher) for the United Nations Investigative

Team to Promote Accountability for Crimes Committed by Da’esh/ISIL, E-mail: UNITAD-PIO@un.org