AI English Translation, Pages 26-50
— 26 —
C — Auditor's Report
Regarding the Budget for the Fiscal Year 1951 — 1952
Baghdad on 10 — 5 — 1952
His Excellency the President of the Respected Lay Council — Baghdad
Subject — Auditing the accounts of the Lay Council for the fiscal year
51 — 52 ending on March 31, 1952
After greetings and respect
Based on your letter numbered C — 805 — 52 and dated 8 — 2 — 1952, I have audited
the accounts of the Lay Council for the fiscal year ending on 31 — 3 — 1952.
Therefore, I attach herewith the following tables along with my audit observations.
1 — General Budget Table as it is on 31 — 3 — 1952.
2 — " Account of Revenues and Expenditures realized during the mentioned year.
Audit Observations
A — Expenditures
1 — I have examined all disbursement documents and confirmed that they were carried out with the knowledge of the President
or his deputy based on decisions from your esteemed council, and I have verified that these expenditures
are supported by receipts from the beneficiaries except for the following:
Amount Spent | Date of Disbursement | Disbursement Entity
72.865 Dinars | 13 — 4 — 1951 | 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 | 13 — 4 — 1951 | Expenses of Menashi Saleh Shelter
3.750 " | 13 — 4 — 1951 | Dispensary insurance from 1 — 1 — 51 to 1 — 1 — 1952
28.075 " | 9 — 7 — 1951 | Hebra Qadisha Society for property tax of House 17 — 41
| | M — 141
2 — During the month of March 1952, an expenditure of 150 Dinars was recorded, allocated to be spent on
Midrash students on the occasion of the holiday; however, the actual amount spent until the date of the audit submitted by
the committee formed for this purpose reached 123.189 Dinars, and I have reviewed its receipts according to the rules. As for
the remaining amount of 26.811 Dinars, it is still in the community's safe as cash without any entry for it in
the books. There are also other similar amounts deposited in the community's safe as a trust under the names
listed below. I find it advisable to record these amounts in the accounting books according to the rules.
Amount | Name
12.000 Dinars | Medhat Abdullah
23.500 Dinars | Social Studies Teachers
3 — Paid to the Registrar of Contracts, in addition to the salary allocated to him, 2 and a half percent of
the yield of the Ketubot revenues, and I have not seen a decision from the Lay Council for this disbursement.
— 27 —
B — Revenues
⟦line⟧
1 — Ghabila: The Ghabila revenues for the period from 1-4-1951 until February 1952 reached
(7981.6089 Dinars). As for the account for the month of March 1952, it has not yet been submitted by the contractor. This
amount was formed in two stages:
6089.666 for the period from 1-4-951 until 31-8-951, i.e., according to the original Ghabila contract.
1892.000 for the period from 1-9-951 until 29-2-952, i.e., from the date the commitment contract expired.
The Ghabila was collected during this period on the basis of a fee of (500 fils) for each
slaughtered head, whether Taref or Kosher.
⟦line⟧
7981.666
⟦line⟧
2 — Rental Revenues: The rental revenues of the properties belonging to the Lay Council reached
2976.967 Dinars during the year under review. I have reviewed the property register held by
the community secretary and organized by him, and I found it to be of the best arrangement and followed up by the aforementioned
with interest.
3 — Revenues of Closed Schools
4652.909 Dinars. This amount consisted of the balances of the schools that were in the Ottoman Bank
and from some furniture sales as detailed in Appendix (A).
Note: The community leadership transferred the amounts deposited in the Ottoman Bank in the name of the Schools Committee
or the various schools to the account of the Lay Council so that the account would be unified, as per
the following detail:
Fils | Dinar
334 | 7624 | Total amount transferred
985 | 4030 | Recorded in the account page of Closed Schools
... | 2100 | " " " " Shamash School
359 | 1493 | " " " " Frank Iny
3 — Church Revenues
3055.102 Dinars. This amount consisted of the result of selling carpets, silver, and others.
The sale of school and church furniture was partly carried out by the committee formed by
the Lay Council in November 1951, and the other part was carried out before this date. It was
necessary for this committee or another to conduct an inventory of all these materials and organize a report for the purpose of
fixing their types, quantities, and at least the important ones.
5 — I enclose herewith Appendix (C) showing the revenues and expenditures of the Frank Iny and Shamash schools
for the period from 1-4-951 to 31-3-952, which have been audited by us.
Please accept my highest respect.
Sincerely,
Shlomo Somikh
— 28 —
Income and Expenses of Shamash School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
Expenses from 1-4-51 to 30-9-51 | | 1435 | 161
Expenses from 1-10-51 to 31-3-52 | | 1489 | 779
School balance in the bank on 1-4-51 (transferred to the account | | 2100 |
of the Lay Council) | | |
School fees for the fiscal year 51-952 | | 661 |
Deficit resulting from expenses exceeding income (paid | | 163 | 940
from Shamash Endowments) | | |
2924 | 940 | 2924 | 940
Income and Expenses of Frank Iny School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
Expenses from 1-4-51 to 30-9-51 | | 3564 | 144
Expenses from 1-10-51 to 31-3-52 | | 4370 | 209
School balance in the bank on 1-4-51 «transferred to the account | 1493 | 359 |
of the Lay Council» | | |
Cash that was in the school safe delivered to the community fund | 86 | 663 |
School fees during the fiscal year 51-952 | 5003 | 635 |
Deficit resulting from expenses exceeding income «paid by | 1350 | 696 |
the Lay Council» | | |
7934 | 353 | 7934 | 353
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Revenues and expenses of closed schools
Dinar | Fils
| | Balances that were in the bank in the name of the schools listed below on 1-4-1951
| | transferred to the name of the Lay Council:
549 | 285 | Schools Committee
234 | 3434 | Alliance Schools
200 | ⟦...⟧ | Menashi Saleh School
520 | 50 | National School
371 | 54 | Midrash Committee
289 | 4 | Rachel Shahmoon School
022 | 2 | Masouda Salman School
⟦line⟧ | ⟦line⟧ | ⟦line⟧
985 | 4030 |
⟦...⟧ | 270 | Rent of Nouriel School for the year 1951-1952
213 | 30 | Cash on hand in the fund of Rachel Shahmoon School (delivered to the fund
| | of the community)
352 | 289 | Two checks from Chartered Bank for the account of the Midrash schools
⟦...⟧ | 840 | Sales of trips to the Ministry of Education and other sales
⟦line⟧ | ⟦line⟧ | ⟦line⟧
550 | 5460 |
641 | 807 | Deducting expenses incurred during the fiscal year 1951-1952 on closed schools
⟦line⟧ | ⟦line⟧ | ⟦line⟧
909 | 4652 |
⟦line⟧ | ⟦line⟧ | ⟦line⟧
⟦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).
- 31 -
Summary
of
Accounts
for the period
from
1-4-1952 until 30-1-1953
A - Table of Income and Expenses
Dinar | Fils
76 | 500 | Expenses of the guardianship lawsuit for Al-Kifl (obtaining a ruling to grant guardianship to the Lay Council)
| | Expenses of the new Ezra Menahem Daniel stadium as follows:-
934 | 900 | Total expenses spent on the stadium
934 | 800 | 100 The amount received from the Ezra Menahem endowments for the amounts spent on the stadium after the death of the late
| | Ezra Menahem Daniel
1230 | 561 | General expenses of the community presidency (including expenses of churches and non-leased schools)
877 | 905 | Slaughterhouse expenses (slaughterers' salaries and miscellaneous expenses)
154 | - | Cemetery guarding expenses
1578 | - | Salaries of the community presidency employees
428 | 230 | Pensioners' salaries
72 | - | Expenses for guarding the shrine of our master Ezra "PBUH"
68 | 100 | Expenses of the old Ezra Menahem Daniel stadium "guard fees and others"
| | Expenses for deporting persons whose Iraqi citizenship was revoked as follows:
1175 | ⟦...⟧ | Fees for two planes
650 | ⟦...⟧ | Fees for one plane
255 | ⟦...⟧ | Fees for individuals according to a check to the order of the Iraqi Navigation Company
311 | 473 | Miscellaneous expenses "for clothing and subsistence of traveling prisoners and others"
⟦line⟧ | ⟦line⟧ | ⟦line⟧
2391 | 473 | Total expenses
330 | ⟦...⟧ | Deducting fees received from some travelers
⟦line⟧ | ⟦line⟧ | ⟦line⟧
2061 | 473 |
155 | 093 | Property taxes and insurance
| | Frank Iny School as follows:
2546 | 060 | School deficit for the academic year 51-52
3140 | 968 | School expenses from 1-10-952 until
⟦line⟧ | ⟦line⟧ | 31-1-953
5687 | 028 |
2830 | ⟦...⟧ | Deducting income until 31-1-953
⟦line⟧ | ⟦line⟧ | ⟦line⟧
2857 | 028 |
⟦line⟧ | ⟦line⟧ | ⟦line⟧
9658 | 860 | Carried forward
From 1-4-952 to 31-1-953
Fils | Dinar
598 | 1194 | Various sales (furniture, used wood, etc.)
| | From Nuriel School as follows:
| | ⟦...⟧ 315 The annual rent for the school minus 10 percent
| | for property tax
070 | 301 | 13.930 Repair expenses and others
| | From Masouda Salman School as follows:-
| | ⟦...⟧ 270 The annual rent for the school minus 10 percent
| | for property tax
135 | 99 | 170.865 School renovation upon receipt by the Ministry of Education
350 | 166 | Maktabut fee revenues
| | From the Waqf building of Noam and Toba Nuriel in Al-Sinak as follows:-
| | ⟦...⟧ 1750 Rent of the building for the fiscal year 52-1953
500 | 1647 | 102.500 Expenses
⟦...⟧ | 95 | On account of net revenues of Moshe Al-Kabir Waqfs for the fiscal year
| | 52-1953
⟦...⟧ | 110 | On account of net revenues of Masouda Salman Waqfs for the fiscal year
| | 52-1953
⟦...⟧ | 195 | On account of net revenues of Masouda Isaac Shamoun Waqfs for the fiscal
| | year 52-1953
| | From the Shamash Waqf account as follows:-
| | 1493.174 On account of net revenues of the mentioned Waqfs
| | for the fiscal year 52-53
095 | 1296 | 197.079 Expenses until 31-1-953
| | From the Midrash Waqf account as follows:-
| | 850.562 On account of net revenues of the mentioned Waqfs
| | for the fiscal year 52-53
893 | 570 | 279.669 Expenses until 31-1-953
| | From the Tomchei Torah Waqf account as follows:-
414 | 1044 | On account of net revenues of the mentioned Waqfs for the fiscal year
| | 52-53
234 | 1014 | 30.180 Expenses until 31-3-1953
| | From Laura Kadoorie School as follows:-
| | ⟦...⟧ 900 The annual rent minus 10 percent for
| | property tax
670 | 879 | 20.330 Restoration expenses and others
545 | 7569 | Carried forward
Continuation of the table of income and expenses
Fils | Dinar
860 | 9658 | Brought forward
| | Shamash School as follows:
723 | 39 | School deficit for the academic year 51-52
537 | 1244 | School expenses from 1-10-52 until
| | 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 1284 |
260 | 831 | 453 Deducting income until 31-1-53
969 | 109 | Insurance for the Sifrei Torah located in Masouda Shemtob Synagogue
| | (about a thousand scrolls)
959 | 2015 | Subsidies (weekly and monthly subsidies and prisoner maintenance expenses)
⟦...⟧ | 175 | Gratuities
748 | 6257 | Meir Elias Hospital (amounts paid to the hospital on account of paying
| | the debts owed by it)
⟦...⟧ | 30 | Legal fees for lawyer Abboudi Sig
796 | 19078 |
From 1-4-952 to 31-1-953
Fils | Dinar
545 | 7569 | Previous balance
| | From the account of car fees for transporting students of Frank Eini
| | and Shamash schools as follows:-
| | 769.850 Amounts collected from students from 1-10-952 until
| | 31-1-953
876 | 198 | 570.794 Expenses until 31-1-953
400 | 2414 | Interview fee revenues from 1-4-952 until 31-1-953
| | From rental revenues as follows:-
| | 62.000 Net rent of the Well House adjacent to the Shukr Synagogue
| | 15.971 Miscellaneous rents
| | 120.000 Rent of the Shamshua plot for the fiscal year 52-1953
| | 62.500 Rent of the Al-Majarra Cafe for the fiscal year 52-1953
| | 750.000 Rent of Khan Al-Shorja for the fiscal year 52-1953
| | 25.000 The first installment of the rent for the Intestines Factory for the
| | fiscal year 52-1953
| | 1486.262 Net rental income of the Al-Taawun building for the fiscal year
| | 52-1953
| | From the rent of the annex of the Isaac Hayim Synagogue as follows:-
| | 275.000 Rent of the mentioned building for the fiscal year 52-1953
| | Repairing the annex and turning it into a warehouse and renting it for three
| | years with an annual rent of 275.000 Dinars
633 | 2530 | 266.100 8.900 for a period of three years
454 | 12713 | ⟦line⟧
342 | 6365 | The deficit resulting from the excess of expenses over revenues
796 | 19078 | ⟦line⟧
Note: The revenue amounts of the endowments of Moshe the Great, Masouda Salman,
Masouda Isaac Shamoun, Shamash, the Midrash, and Tokhi Torah,
recorded in this table, represent the net of those revenues after deducting
the expenses "for property taxes, insurance, and repairs" incurred
on them.
As it is on January 31, 1953
Fils | Dinar |
... | 800 | School Committee Loan
600 | 2302 | Nuriel School Loan
366 | 667 | Hospital Committee (Fixed Trust Account)
... | 251 | Balance of the Blind Consolation School
... | 360 | Balance of the National School
| | Balance of Rima Khedouri Hospital as follows:
... | ... | 720 Annual rent minus 10 percent for
| | property tax
... | 800 | 27 Sales of some debris
| 747 | ⟦line⟧
241 | 559 | 261 Deducting expenses for construction, restoration, painting, and repairing
| | pipes and electricity of the building and others
704 | 302 | Saleh Sassoon Daniel School in Hillah
681 | 146 | Sewing Charity Association
596 | 107 | Naqqar Endowment
984 | 30 | Net rental income from Menashi Saleh shops
870 | 6651 | Noam and Toba Nuriel Endowment building in Al-Sinak (for its rent
| | from 1-4-53 to 19-1-57)
... | 160 | Al-Huwaidi Synagogue Committee
511 | 2145 | Isaac Hayim Synagogue
640 | 798 | Account of the burnt Khan Al-Shorja endowment
... | 580 | Rent of Shamshua plot until 31-1-1958
895 | 14 | Slaughterhouse water fees
... | 400 | Waheeb Al-Faraj, Al-Ghabila contractor
... | 100 | Ismail Mahdi Bazzaz (Tenant of Khan Al-Shorja)
650 | 66 | Miscellaneous debts
... | 24 | Wadi' Bani, inflation contractor at the slaughterhouse
... | 550 | Rent of the surplus of Isaac Hayim Synagogue for the fiscal years 53-1954
| | and 54 - 1955
500 | 23 | Social studies teachers
... | 235 | Haj Ali Akram Hamka (Tenant of the Al-Taawun building basement)
| | ⟦line⟧
238 | 17205 |
B - General Budget (Financial Position)
Fils | Dinar |
... | 800 | Loan of Rachel Shahmoon School
036 | 89 | Deposit Account
335 | 661 | Ottoman Bank (Fixed Trust Account for the Hospitals Committee)
210 | 876 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayim Synagogue)
250 | 1548 | Promissory Notes
... | 44 | The three Al-Banawin lands
489 | 1544 | Balance in the Ottoman Bank
... | 100 | Permanent advance with the Community Fund
098 | 169 | Miscellaneous debits
... | 70 | Permanent advance for Frank Iny School
552 | 484 | Hadia Munshi Saleh School for Girls
930 | 125 | Amanat Al-Asimah (Capital Municipality)
... | 10 | Water fees for the Guts Factory
... | 84 | Mr. Reuben Heskel Ezra
340 | 3068 | Israeli Hospitals Committee
910 | 55 | Hebra Kadisha Association
675 | 431 | Advance for Frank Iny School for purchasing textbooks
... | 40 | Mr. Sassoon Ovadia (Clerk at the Community Presidency)
Deficit and Surplus account as follows
071 | 637 | Deficit balance on 1-4-1950
342 | 6365 | Deficit resulting from the excess of expenses over
| | revenues for the period from 1-4-1952 until
| | 31-3-1953 .
413 | 7002 |
⟦line⟧
238
17205
⟦line⟧
D - Observations on the Summary of Accounts
The period from 1-4-952 to 31-3-953
1 - Slaughter fees (Gabelle) decreased to 2414.400 Dinars during the above period.
2 - Marriage fees (Kanbut) decreased to 166.350 Dinars during the above period.
3 - The amount spent by the Presidency of the Community on the travel expenses of persons whose Iraqi citizenship
was revoked during the above period reached 2061.473 Dinars, as detailed in the table of revenues
and expenditures 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 for a full plane, we have worked on arranging
their travel individually, after obtaining the approval of the competent authorities.
4 - In view of the failure of the Ozri Dalim Society (Assistance for the Poor and Needy) to provide aid to
the poor and needy, this Presidency was forced to arrange weekly and monthly subsidies to be paid
to them regularly.
Also, the Mosaic female and male prisoners sent numerous petitions to this Presidency, requesting
assistance by providing them with necessary subsistence materials weekly, in view of the travel of
their relatives outside Iraq and their remaining without a breadwinner. Therefore, the Community administration took the necessary
arrangements in a manner that ensures providing them weekly with 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 placing control over Meir Elias Hospital, and the resulting
termination of the services of its employees and workers - the Lay Council decided to transfer the mentioned hospital
to a suitable building to be rented for this purpose - the mentioned employees and workers demanded
fulfillment of their claims, and the 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 fulfilling the hospital's debts during the period from 1-4-951 to
31-3-953 is (9577.898) Dinars.
6 - The expenditures of the Frank Iny and Shamash schools increased during this academic year 52-953
over what they were in the previous academic year 951-952, and the amount that the Lay Council
must assist the two mentioned schools with during the current academic year has become
double what it assisted with in the previous academic year, as we previously explained in the introduction to this
report. This is due to the lack of revenues obtained from tuition fees, and the necessity of
employing male and female teachers specialized in academic subjects.
7 - Some members of this community thought that the financial situation of this community had improved in view of
— 39 —
for the transfer of the guardianship over 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 institutes mentioned in the endowment deed - which is a difficult matter
to achieve at the present time - a matter that led to the community not benefiting from those revenues.
Since the largest part of the cemetery is not fenced, and in view of the occurrence of violations against the sanctity of the cemetery,
the Lay Council decided in its session held on 5-9-952 to fence the cemetery, and the
necessary expenses for that were estimated at approximately (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 allocation
for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether he is
a member of the Council or from outside it, and that he exerts everything he can to bring this project into existence.
And from God comes success.
Heskel Dawood Shemtob
Acting President of the Community
President of the Lay Council