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Presidency of the Jewish Community Baghdad Report Includes Accounts of the Presidency of the Jewish Community in Baghdad For the period From 1-4-1949 to 31-3-1953 Al-Ra'i Press Baghdad
IJA 658
Report of the Jewish Community Leadership, Bookkeeping and Accounting
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This is the report of the Baghdadi Jewish community leadership including bookkeeping and accounting from 4/1/1949 to 1/31/1953. It discusses the affects of the policies regarding abrogation of Iraqi citizenship and contains detailed accounting records of income and expenses of the Frank Iny and Shamash Secondary Schools. The documents mostly address a proposal raised from within the Jewish Lay Council to cancel tuition to the Frank Iny and Shamash Secondary Schools due to the dire financial situation experienced by many Baghdadi Jewish families.
AI en Translation, Pages 1-25
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Presidency of the Jewish Community Baghdad Report Including Accounts of the Presidency of the Jewish Community in Baghdad For the period From 1-4-1949 until 31-1-1953 ⟦line⟧ Al-Ra'i Press - Baghdad
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- 4 - upon the esteemed Lay Council to take a decision to cancel school fees, especially since the financial conditions of the community are in a position that enables it to do so, and as a result, I hope for the issuance of a statement to this effect to inform the members of the community of the reassurance and their desire in this regard. Please accept my utmost respect and gratitude. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad I have performed my simple duty towards you, and the case is now presented before the esteemed Lay Council. And I hope with His Almighty's help that the mentioned Council will take its urgent decision to approve my proposal to accept all students in these two schools free of charge as a service to the members of the community who are in need of this assistance, and God is the Granter of success. Sincerely, Naeem Ibrahim Zubaida Member of the Musawi Lay Council in Baghdad 2 - 10 - 1952 However, the inaccuracy of what was stated in the aforementioned statement and its contradiction to the truth was confirmed by the decision of the Lay Council taken at its session held on 6 - 12 - 1952, as it will also be confirmed by every person who reviews the financial situation of the community. We publish below the text of the sixth paragraph of the minutes of the session of the Lay Council held on 5 - 12 - 1952 regarding this subject: The letter received from Mr. Naeem Ibrahim Zubaida dated 2-10-1952 and registered under the Lay incoming number 942 and dated 2-10-1952 was read, containing his proposal to cancel school fees for all male and female students, considering that (the financial conditions of the community are in a position that enables it to do so) according to his statement in his letter, and that was in the session of the Lay Council held on 17-10-1952 in which the Council decided to invite him specifically to attend the next session to benefit from his views on the subject of his referred letter and to enlighten the Council with his proposals in this regard. In fact, the mentioned member attended the session held by the Lay Council specifically for this purpose on 24-10-1952. After listening to the points he presented regarding the subject, it appeared to the Council that what the mentioned member presented is contrary to the truth and reality, especially after he was briefed on the financial state of the Lay Council's fund, and a comparison of the budgets of the Frank Iny and Shamash schools for the two academic years 951 - 952 and 952 - 953 and the large financial assistance provided by the Council to the two schools. It appears from a simple comparison of the two budgets that the deficit in the current academic year 952 - 953 is much more than it was in the previous academic year 951-952, keeping in mind that the community's resources did not increase in this year, if they haven't decreased due to the reduction in meat fees. We list below the budgets of the Frank Iny and Shamash schools for the academic years 951 - 952 and 952 - 953 (noting that the balance in the bank does not exceed 2000 dinars).
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On March 31, 1950 Assets | Fils | Dinar | Fils | Dinar Endowments (see opposite side) | | | | 1 - Assets of Rifka Dayal Endowment for hospitals account | | | | Cash at the Ottoman Bank - Baghdad (special account) | | | 591 | 229 50 Iraqi Loan Bonds 2 percent for the year 944 at cost | | | ⟦...⟧ | 500 Expenses for the construction of the dispensary until March 31, 1950 | | | 400 | 3,429 Rent endowments - per promissory note (collected in April 1950) | 991 | 4,223 | ⟦...⟧ | 65 2 - Assets of Isaac Hayyim Synagogue Endowment | | | | 88 Iraqi Loan Bonds 2 percent for the year 944 at cost | 800 | 893 | | Note: The balance of this endowment account, amounting to 1244.600 Dinars, is included within the Community account at the Ottoman Bank. | | | | 3 - Assets of the burnt Khan al-Shorja Endowment | | | | 98 Iraqi Loan Bonds 2 percent for the year 944 at cost | 150 | 995 | | Note: The balance of this endowment account, 440.040 Dinars, is included within the Community account at the Ottoman Bank. | | | | 4 - Assets of Al-Khalidiya lands endowment for the account of Rima Khadoori Hospital | | | | Amount deposited at the Ottoman Bank in fixed deposits | 400 | 656 | | Note: The balance of this endowment account, amounting to 60.031 Dinars, is included within the Community account at the Ottoman Bank. | | | | 5 - Assets of Al-Huwaidi Synagogue Endowment | | | | Promissory notes for the amount on the side | ⟦...⟧ | 160 | | | 341 | 6,929 | | Cash on hand and at the Ottoman Bank | | | | Cash with the Community Administration as a permanent advance | | | ⟦...⟧ | 100 Cash with the Spiritual Council as a permanent advance | | | ⟦...⟧ | 15 Cash at the Ottoman Bank - Baghdad | 228 | 2,785 | 228 | 2,670 | 569 | 9,714 | Carried forward |
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- 13 - 3 - Promissory Notes - 30,430.000 Dinars The notes due to date have been paid, except for the following notes: Debtor | Amount | Maturity Date | Fils Dinars | Al-Ghabila Contractor | 1467 500 | 1950-8-15 Al-Ghabila Contractor | 1467 500 | 1950-8-30 Al-Ghabila Contractor | 1467 500 | 1950-9-30 Al-Ghabila Contractor | 1467 500 | 1950-10-30 | 5,870 Dinars | Muzahim Ahmed | 20 000 | 1950-8-1 I am unable to express any opinion on the amount that may prove uncollectible from the remaining notes, the effect of which pertains to the current year's revenues. 4 - Cash in possession of the Community - 100.000 Dinars - as a permanent advance Cash with the Spiritual Council - 15.000 Dinars - as a permanent advance I did not count the amounts mentioned above on March 31, 1950. 5 - Investment Account - out of the rent of Khan al-Shorja for the year 1950-51 Cost of 80 Iraqi 2% loan bonds for the year 1944 - 752.000 Dinars As I have indicated elsewhere in this report, the prevailing market prices for these bonds on March 31, 1950, were significantly lower than the cost price. 6 - Debit Accounts Listed below for the Council's information are the debit accounts still outstanding to date, which deserve attention in taking the necessary measures for their collection. Suspense accounts of Hadya Munshi Saleh School - 443.772 Dinars Accounts Payable Mr. Munir Dangoor | 158.250 Dinars Al-Masri Synagogue | 5.000 " Water fees for the Gut Factory | 10.000 " Gurji Heskel, Lawyer | 30.000 " Secretariat of the Capital - for electricity | The Slaughterhouse for the year 49-50 | 103.680 "
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- 15 - A flat monthly fee (also without receipts) paid to some slaughterhouse employees who receive salaries from the community administration separately. I have no other observations worth mentioning. Please accept my highest respect. Sincerely, Saleh Cohen D - Observations on the budget for the fiscal year 1949-1950 1 - The slaughter fees (Gabella) reached 28,610.000 Dinars. 2 - The share of the Lay Council from the marriage fees (Ketubot) reached 4,356.370 Dinars. 3 - The expenses of the former head of the community for the period from February 1, 1949 (the date of his re-election as head of the community) until the month of December 1949 (the date of his resignation from his position) reached 2,133.427 Dinars, and they are detailed as follows: Fils | Dinar | 250 | 790 | Salaries for eleven months based on 72.750 Dinars per month 275 | 454 | Unestimated expenses (meat preservation) according to checks in his name 302 | 143 | Cigarettes and refreshments 600 | 445 | Expenses for his private car ⟦line⟧ | 300 | Hospitality allowances for the year 1949-1950 ⟦/1⟧ allocated to him personally 427 | 2133 | Only two thousand one hundred thirty-three Dinars and four hundred twenty-seven Fils and nothing else. 4 - The Hospital Management Committee, headed by Mr. Sassoon Abid, left a debt of 10,937.000 Dinars according to the Meir Elias Hospital letter numbered 1205 and dated 11-13-1950. This debt must be settled by the Lay Council. The Lay Council has settled the largest part, as will be explained in detail in the following pages. - 14 - B - Revenue and Expenditure Account 1 - Ketubot Fees - 370 - 4356 Dinars I have matched the lists received from the "Moqdish" with the related receipt carbon copy books and found them identical except for the following receipts whose copies were missing. Receipt No. 5864 dated 28-3-50 - Ketubot Sequence 437 - Fee 6.000 Dinars Receipt No. 5903 dated 30-3-50 - Ketubot Sequence 480 - Fee 6.000 Dinars Receipt No. 5904 dated 30-3-50 - Ketubot Sequence 481 - Fee 10.500 Dinars I have noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank, ranging between one and two weeks. I believe it is advisable to avoid this delay. I have not reviewed the regulations regarding Ketubot fees, which were collected on the basis of 1 percent of the original Ketubot amount, after deducting 2 and a half percent (two and a half percent) deducted by the Moqdish as his fees (except for Ketubot up to 75 Dinars and Ketubot of Rabbinical students which are exempt from fees). 2 - Rents - 3570.000 Dinars This amount represents the rents for the current year 1949 - 1950 for the properties belonging to the Lay Council according to the property register and as shown in the records. 3 - Community Administration Expenses Most of the above-mentioned expenses were supported by receipts except for some petty cash expenses. 4 - Slaughterhouse Expenses Salaries - I had mentioned in my report dated August 10, 1949, regarding the accounts of the year ending March 31, 1949, about the amounts deducted from the salaries of some employees and added to the salary of the head of the slaughterhouse without obtaining the necessary receipts for how such amounts were disposed of. The accounts proceeded in this manner until the month of December 1949, and I have reviewed the details of how the deduction amounts were disposed of for the four months ending March 31, 1950, and I regret to state that they were not sufficient for auditing purposes. 5 - Miscellaneous Expenses - 485.326 Most of these expenses were not supported by receipts. They included overtime pay.
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Second - Budget of the fiscal year for the year A - Table of revenues and expenditures Fils | Dinar | | | School allocations as follows: | 750 | - Albert David Sassoon School | 1150 | - Rachel Shahmoon School | 800 | - Masood Salman School | 3250 | - Menashi Saleh School for Boys | 300 | - National Private Secondary School for Girls | 1100 | - Al-Midrash School | 300 | - National School | 300 | - Laura Kadoorie School | 7950 | | 400 | Allocations for eye clinics for schools | 4475 | Schools Committee | 4327 | Hospitals Committee | 100 | Girls' Charitable Sewing Association | 112 | Tokhi Torah Association | 109 | Gratuities 420 | 966 | Denaturalization and Deportation Committee | 200 | Ozrei Dalim Association 514 | 2494 | Salaries of the Community Presidency staff 556 | 2301 | Spiritual Council 094 | 3318 | Slaughterhouse 975 | 619 | Yeshivot 008 | 1201 | Pensioners 530 | 245 | Needy people 175 | 325 | Property tax and insurance | 55 | Karrada Kindergarten 466 | 101 | Cemetery guarding 427 | 679 | General expenses for the Community Presidency 165 | 29981 | 341 | 2769 | Surplus resulting from revenue exceeding expenditures 506 | 32750 |
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As of March 31, 1951 Fils | Dinar | ⟦line⟧ | 800 | School Committee Loan 228 | 58 | Waqf of Rifqa Menachem Daniel 717 | 665 | Hospitals Committee (Fixed Trust Account) 921 | 2127 | Isaac Hayyim Synagogue 230 | 600 | Loan from Nuriel School 790 | 1058 | Shorja Khan Burned Account ⟦line⟧ | 820 | Rent of Shashoua Plot until the year 1958 - | 160 | Waqf of Al-Huwaidi Synagogue - | 85 | Shop from the Cooperation Building 500 | 62 | Rent of Al-Majzara Cafe for the year 1951-1952 ⟦line⟧ | 16447 | Gabila Commitment for the year 1951-1952 90 | 16 | Habib Hammo 750 | 49 | Yona Ibrahim Jumaa - | 24 | Wadi' Banni 281 | 33 | Income Tax - | 400 | Suspended allocations of the Hospitals Committee 075 | 25 | Surplus of Al-Majzara water Deficit and Surplus account as follows 790 | 1189 | Deficit balance on 1-4-1950 Surplus for the fiscal year 1950-1951 as follows:- 341 | 2769 | Surplus resulting from the increase of | | Revenues over Expenses 364 | 108 | Allowance from construction costs of | | the National School 705 | 2877 | 915 | 1687 | 177 | 26825 |
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- 21 - Third The Fiscal Year 1951 - 1952 Ending on March 31, 1952 - 20 - C - Auditor's Report Regarding the budget for the fiscal year 1950 - 1951 Baghdad, October 25, 1951 Subject - Audit of the accounts of the Lay Council for the fiscal year ending March 31, 1951 His Excellency, the respected President of the Lay Council. Greetings, Based on your instructions, I have audited the accounts of the Israeli Lay Council in Baghdad for the fiscal year ending March 31, 1951, and I attach herewith the following: 1 - The balance sheet of accounts as of March 31, 1951 2 - Income and Expenditure account for the year ending March 31, 1951. I have been satisfied that all entries recorded in the registers during the year under review were made with the knowledge of the Vice President and based on decisions from your esteemed council, and that all expenditures were supported by proper receipts. Please accept my highest respect. Sincerely, Saleh Cohen D - Notes regarding the budget for the fiscal year 1950 - 1951 1 - Slaughter fees (⟦Gabella⟧) amounted to 27110,000 Dinars (twenty-seven thousand one hundred and ten Dinars). 2 - The Lay Council's share of marriage fees (Ketubot) amounted to 2241,547 (two thousand two hundred and forty-one Dinars and five hundred and forty-seven Fils).
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For the fiscal year 1951 - 1952 | Dinar | Fils Gabelle obligation replacement for the fiscal year 51-1952 | 7981 | 666 Rental income | 2976 | 967 Maktuboth income | 534 | 544 Donations for certificates and divorce documents | 200 | — From the account of Meir Eliyahu Synagogue | 1160 | 500 From the account of closed schools (see the special annex for schools) | 4652 | 909 From the account of synagogues (sales of furniture, rubble, etc.) | 3055 | 102 From the account and income of the Tukhi Torah endowments as follows: | | Annual income | 754 | 500 Expenses (property taxes, etc.) | 434 | 644 | 319 | 856 From the rental account of the Laura Kadoorie School as follows: | | Annual rent minus 10 percent for property tax | 900 | — Deducting insurance and school renovation expenses for | | Electricity, pipes, and gratuity to the guard | 230 | 779 And security wages for the Alliance schools and others | 669 | 221 | 21550 | 765 Deficit resulting from expenses exceeding income | 2336 | 986 | 23887 | 751 A - Table of Income and Expenses | Dinar | Fils Allocations for the Hospitals Committee for the fiscal year 1951-1952 | 4420 | - To the Hospitals Committee for the account of debt fulfillment for Meir Elias Hospital | 3320 | 950 Committee for Denaturalization and Deportation | 72 | 865 Menashe Saleh Shelter | 17 | 802 Cemetery expenses (guarding fees and others) | 160 | 890 General expenses for the Community Presidency | 1096 | 27 Slaughterhouse expenses | 1257 | 585 Spiritual Council expenses | 28 | 40 Gratuities | 320 | - Salaries of the Community Presidency employees | 1439 | 146 Ozer Dalim Association | 6367 | 625 Pensioners | 556 | 699 School dispensaries | 86 | 250 Property taxes and insurance | 258 | 650 Expenses for the Shrine of our Lord Ezra (PBUH) | 100 | 300 Expenses for the old Ezra Menachem Daniel playground | 81 | 336 Frank Iny School | 1350 | 696 Litigation expenses for lawyer Gurji Heskel | 62 | - Litigation expenses for the Denaturalization and Deportation Committee building | 68 | 600 Deportation expenses for those whose Iraqi citizenship was revoked as follows: - | | ⟦line⟧ 3525 fees for six planes at a rate of 587.500 dinars per plane | | Other expenses paid by the Iraqi Tourism Company | 16 | 140 Miscellaneous expenses (subsistence, transport, stamps, etc.) | 100 | 650 ⟦158⟧ 3641 790 Deduct the following: - ⟦line⟧ 445 The amount paid by some travelers directly to the Iraqi Tourism Company 274 500 719 500 The amount paid to the community by some travelers 2922 290 23887 751
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- 26 - C - Auditor's Report Regarding the Budget for the Fiscal Year 1951 - 1952 Baghdad, May 10, 1952 His Excellency, President of the Honorable Lay Council - Baghdad Subject - Auditing the accounts of the Lay Council for the Fiscal Year 51 - 52 ending on March 31, 1952 Greetings and Respect, Pursuant to your letter No. C-805-52 dated February 8, 1952, I have audited the accounts of the Lay Council for the fiscal year ending March 31, 1952. Therefore, I attach herewith the following tables along with my audit observations. 1 - General Balance Sheet table as it was on March 31, 1952. 2 - " Statement of Revenues and Expenditures realized during the mentioned year. Audit Observations A - Expenditures 1 - I have examined all disbursement documents and verified that they were carried out with the knowledge of the President or his deputy based on decisions from your esteemed council. I have also verified that these expenditures are supported by receipts from the beneficiaries, except for the following: Amount Spent | Date of Expenditure | Expenditure Entity 72.865 Dinars | 1951-4-13 | Denaturalization Committee, for petty expenses as | | detailed below 12.475 | | Petty expenses for the month of July 1950 29.530 | | " " " August 1950 20.860 | | Car repair 11.822 Dinars | 1951-4-13 | Expenses of Menashi Saleh Shelter 3.750 | 1951-4-13 | Clinic insurance from 1-1-51 to 1-1-1952 28.075 | 1951-7-9 | Hevra Kadisha Society for property tax on House 17-41 | | M - 141 2 - During the month of March 1952, an expenditure of 150 Dinars was recorded, allocated to be spent on school students on the occasion of the holiday. However, the actual amount spent up to the date of the audit submitted by the committee formed for this purpose amounted to 123.189 Dinars, and I have reviewed its receipts as per regulations. As for the remaining amount of 26.811 Dinars, it is still in the community fund as cash without any entry for it in the books. There are also other similar amounts deposited in the community fund as a trust under the names listed below. I find it advisable to record these amounts in the accounting books as per regulations. Amount | Name 12.000 Dinars | Midhat Abdullah 23.500 Dinars | Social studies teachers 3 - Paid to the Registrar of Contracts, in addition to the salary allocated to him, 2.5 percent of the yield of the Keniot revenues, and I have not seen a decision from the Lay Council for this expenditure.
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- 31 - Summary of Accounts for the period from 1-4-1952 until 30-1-1953 ⟦line⟧ 30 ⟦line⟧ D - Notes on the budget for the fiscal year 1951 - 1952 1 - Slaughter fees (Gabuna) decreased to 7981.666 Dinars. 2 - Marriage fees (Ketubot) decreased to 534.544 Dinars. 3 - Since the esteemed Ministry of Interior has entrusted the task of deporting the remaining persons whose Iraqi nationality was revoked to this Presidency, given the dissolution of the Revocation and Deportation Committee and given the presence of (250) persons who have not yet been deported, with most of them unable to pay for airfare, as a portion of them are prisoners whose sentences have ended, this Presidency has therefore undertaken, as assigned by the esteemed Ministry of Interior, the task of deporting them. The deportation expenses during this fiscal year alone amounted to (2922.290 Dinars). 4 - The burdens placed on the administration of the community have increased, given the dissolution of most sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Qaddisha Society (Preparation and Shrouding), and the work of those institutions is now being performed by the administration of the community. 5 - Since the competent authorities have entrusted the task of providing members of the community with certificates proving their personal status to this Presidency, for the purpose of providing them with IDs of non-revocation of Iraqi nationality or for other purposes, we have been keen to provide them as quickly as possible while facilitating their transactions, a matter which was felt by every person who visited the Community Presidency. 6 - The Community Presidency spent an amount of 6367.625 Dinars to the Ozer Dalim Society (Aid for the poor and needy) to be spent on the poor and needy and their livelihood. 7 - Given the demands of the creditors of the Meir Elias Hospital to settle their debts, this Presidency has spent to the aforementioned hospital an amount of (3320.150 Dinars) for the purpose of settling part of those debts, this is in addition to paying the annual allocations amounting to (4420.000 Dinars).
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From 1-4-952 until 31-1-953 Fils | Dinar Previous balance | 545 | 7569 From the account of transport fees for the students of Frank Iny and Shamash schools as follows:- Amounts collected from students from 1-10-1952 until | 850 | 769 31-1-1953 570 | 794 | Expenses until 31-1-1953 | 198 | 876 Revenues from file fees from 1-4-1952 until 31-1-1953 | 400 | 2414 From rental revenues as follows:- 000 | 62 | Net rent of the Well House adjacent to Shukur Synagogue 15 | 971 | Miscellaneous rents 000 | 120 | Rent of Shamshua plot for the fiscal year 52-1953 500 | 62 | Rent of Al-Majarra Cafe for the fiscal year 52-1953 000 | 750 | Rent of Khan Al-Shorja for the fiscal year 52-1953 000 | 25 | The first installment of the rent for the Guts Factory for the fiscal year 52-1953 262 | 1486 | Net rental revenues of the Al-Taawun building for the fiscal year 52-1953 From the rent of the Isaac Hayyim Synagogue annex as follows:- 000 | 275 | Rent of the aforementioned building for the fiscal year 52-1953 Renovating the annex, turning it into a market warehouse and renting it for three years at an annual rental fee of 275,000 Dinars 100 | 266 | 8 | 900 | For a period of three years | 633 | 2530 ⟦line⟧ 454 | 12713 The deficit resulting from expenses exceeding revenues | 342 | 6365 ⟦line⟧ 796 | 19078 Note: The revenue amounts of the endowments of Moshe Al-Kabir, Masouda Saman, Masouda Isaac Shamoon, Shamash, the Midrash, and Tomchei Torah, recorded in this table, only represent the net of those revenues after subtracting expenses (for property taxes, insurance, and repairs) incurred on them. Continuation of the Table of Income and Expenses Fils | Dinar 860 | 9658 | Carried forward | | Shamash School as follows: 723 | 39 | School deficit for the academic year 51-52 537 | 1244 | School expenses from 1-10-52 to 31-1-53 260 | 1284 | 000 | 453 | Deduct income until 31-1-53 260 | 831 | 969 | 109 | Insurance for the Sifrei Torah located in Mas'uda Shetub Synagogue | | (approximately one thousand scrolls) 959 | 2015 | Subsidies (weekly and monthly subsidies and maintenance costs for prisoners) ⟦...⟧ | 175 | Gratuities 748 | 6257 | Meir Elias Hospital (amounts paid to the hospital for the account of | | clearing its debts) ⟦...⟧ | 30 | Legal fees for lawyer Aboudi Siggi 796 | 19078 | ⟦line⟧
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— 39 — for the transfer of the trusteeship of the endowments of the late Ezra and Heskel Menachem Daniel to the Lay Council of this community, but the truth is that the revenues of the mentioned endowments are conditioned to be spent on establishing the educational and health institutions mentioned in the endowment deed — which is a matter difficult to achieve at the present time — a matter which led to the community not benefiting from those revenues 8 — Since the largest part of the cemetery is not fenced, and in view of the violations occurring against the sanctity of the cemetery, the Lay Council decided in its session held on 5-9-1952 to fence the cemetery, and the necessary expenses for that were estimated at about (from — 12,000 dinars to — 15,000 dinars). However, the occurrence of unexpected expenses — such as deportation expenses — prevented the implementation of this project. While I regret the failure to complete this fencing, due to the lack of financial appropriation for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether a member of the Council or from outside it, and that everyone should exert all possible effort to bring this project into existence. And from God comes success Heskel Daoud Shemtob Acting President of the Community President of the Lay Council - 38 - D - Observations on the Summary of Accounts For the period from 1-4-952 until 31-1-953 1 - Slaughter fees (Gabilla) shrank to 2414.400 Dinars during the above period. 2 - Marriage fees (Kappot) shrank to 166.350 Dinars during the above period. 3 - The amount spent by the Community Presidency on deportation expenses for persons whose Iraqi citizenship was revoked during the above period reached 2061.473 Dinars, as detailed in the income and expenditure table for this period. Thus, the total amount spent for this purpose during the fiscal year 51-952 and during the above period is 4983.763 Dinars. Since the remaining persons whose Iraqi citizenship was revoked are prisoners whose sentences end at varying intervals, making it difficult to gather enough people to charter a full plane, we have worked on arranging their deportation individually after obtaining the approval of the competent authorities. 4 - Given that the Ozery Dallim Association (Aid for the Poor and Needy) has not been providing aid to the poor and needy, this Presidency was forced to arrange weekly and monthly subsidies paid to them regularly. The Jewish female and male prisoners also sent numerous petitions to this Presidency, requesting assistance by providing them with necessary subsistence materials weekly, given that their relatives have traveled outside Iraq and they remain without a provider; therefore, the community administration took the necessary arrangements in a manner that ensures their weekly supply of subsistence materials and also provided them with some clothing. The amount spent for the purpose of aiding the poor and needy, and the subsistence of prisoners, reached 2015.959 Dinars during the above period. 5 - In view of the Ministry of Health's situation, placing control over Meir Elias Hospital, and the resulting termination of the services of its employees and staff - as the Lay Council decided to transfer the mentioned hospital to a suitable building rented for this purpose - the mentioned employees and staff demanded the fulfillment of their claims, and creditors from warehouse owners and others insisted on settling all their debts. Therefore, this Presidency has - until now - fulfilled the greater part of those debts, and the amount it spent for this purpose during the above period reached 6257.748 Dinars. Thus, the amount spent for the purpose of settling the hospital's debts during the period from 1-4-951 until 31-1-953 is (9577.898) Dinars. 6 - The expenditures of the Frank Iny and Shamash schools increased during this school year 52-953 compared to what they were in the previous school year 951-952, and the amount the Lay Council must assist the two mentioned schools with during the current school year has become double what it assisted with in the previous school year, as we previously explained in the introduction to this report; this is resulting from the decrease in income collected from tuition fees, and the necessity of employing male and female teachers specializing in academic subjects. 7 - Some members of this community thought that the financial situation of this community had improved in view of