AI en Translation, Pages 501-525
Page 501
7 February 946
The Honorable Ministry of Justice
Baghdad
Reference to your letter No. A/19/1/7 dated 20/1/946
In view of the fact that Messrs. Saleh Naji, Lawyer, Salim Saltoon,
Lawyer, and Sassoon Bechor, Lawyer, received equal votes, we decided to elect
one of the three mentioned persons by lot in order to choose a replacement for
the resigned member of the General Council, Mr. Reuben Daoud, given that
Article 15 of the Jewish Community Regulation No. 36 of 1931 is silent
regarding the method of selection in the event that there is more than one person with
equal votes. The lot was drawn between the three persons mentioned above in the presence of
the Lay Council, and the lawyer Salim Saltoon won. Accordingly, we have invited him
to fill the vacant membership. Please note this in your records.
⟦illegible signature⟧
Head of the Community
⟦illegible signature⟧
7/2
Mr. President
From auditing the minutes of the specialized district, I found that the election commission neglected
the surplus names and did not mention them in the body of the minutes because they only obtained one vote.
Therefore, the list in which the names mentioned in this book appear cannot be relied
upon for two reasons:
First: Because it contradicts what was stated in the election minutes, which stipulate that all the names that were neglected
were ⟦because⟧ they had obtained one vote, and none among them obtained two votes.
Second: Because the election minutes are the solid lists signed by all members of the first commission,
and the aforementioned commission did not organize lists documented with their signatures so that they could be relied upon.
Article (15) states that when a membership in a general council becomes vacant for any reason,
the person who follows them in terms of the first surplus names ⟦his votes⟧ in the specialized division shall replace them.
The use of the word (his votes) in the plural is evidence that the person must possess more than one vote, and for this
reason, the first commission neglected to write the names that obtained one vote.
In any case, as long as the election minutes are devoid of mentioning any name, then the refusal to
neglect and not consider that names appearing in other lists, regardless of the number of votes recorded next to them.
I believe that the leadership of the community can respond to the Ministry on the basis of what I mentioned and request a new
election for the region, and with all that, the matter is up to your Excellency.
Daoud ⟦...⟧
1/25/46
Page 502
7 February 946
The Honorable Mr. Salim Saltoun, the respected lawyer
After greetings and respect,
I have the honor to inform you that you have been appointed to the membership of the esteemed General Council
vacated as a result of the resignation of Mr. Reuben Daoud, in accordance with Article Fifteen
of the Jewish Community Bylaws No. 36 of the year 931.
I would like to take this opportunity to offer my greetings for your success and prosperity.
Please accept my regards.
Sincerely,
⟦Sassoon⟧
Head of the Community
⟦illegible⟧
7/2
Page 503
8768
5 April 946
"
Ottoman Bank
Baghdad
The Lay Council decided to elect one of its members, Mr. Sion Shoa'a Jiji ⟦?⟧
the lawyer, as Vice President of the Council. Thus, Mr. Sion Shoa'a Jiji has become authorized
to sign checks and financial transactions, provided that any two signatures
from the signatures of Messrs. Eliyahu Hayyim Tawfiq, Sion Shoa'a Jiji, and Ezra Mushir
Dawud shall be considered valid.
You will find below a specimen of Mr. Sion Shoa'a Jiji's signature.
⟦illegible⟧
4/5
⟦Sassoon⟧
Head of the Community
Specimen of the signature of Mr.
Sion Shoa'a Jiji
⟦signature⟧
⟦Elections⟧
Page 505
Rabbi Sassoon Khedhouri
President of the Jewish Community in Baghdad
18 June 946
Honorable Member of the General Council
After greetings and respect
I request you to kindly attend at the headquarters of the Community Presidency at six-fifteen in the evening on Thursday, July 4, 946
To hold an extraordinary meeting to consider the following items :-
1 - Reading the minutes of the previous meeting
2 - Ratification of the estimated budget for the Community institutions for the year 46/947
3 - Ratification of the report of the Audit Committee for the Lay Council accounts for the year 44/945 (p. 26 of the budget book)
4 - Ratification of the amounts spent in excess of the allocation for the year 44/945 (p. 27 and 31 of the budget book)
5 - Selection of three auditors to audit the accounts of the Lay Council for the six months ending March 31, 946
6 - Ratification of the Lay Council entering into an undertaking for an amount not exceeding twenty thousand dinars for the reconstruction of the Khani Al-Ta'awun plot
7 - Review of the Lay Council regarding the report of the committee delegated to study the reforms needed by the hospitals
8 - " " " " " " " " " " for the schools
9 - " " " " " " principles of bookkeeping in the Community institutions :-
10- Proposal of the member Mr. Isaac Sassoon Mukammal regarding adding the following two paragraphs to all session agendas
1 - « Consideration of issues that arise after the issuance of the invitation »
2 - « Consideration of members' proposals regarding the amendment of certain matters or consideration of other issues they deem necessary to present to the
Council for consideration and decision »
11- Reading the reply of Mr. Ezra Menachem Daniel to the letter addressed to him by the General Council regarding the withdrawal of his resignation from
Council membership
12- Reading the reply of Mr. Ibrahim Hayyim Moallem Nassim to the letter addressed to him by the General Council regarding the withdrawal of his resignation from
Council membership
13- Deliberation regarding the Lay Council's proposal to find new financial resources ⟦...⟧
President of the Community
Attachments
1 - Budget book for the year 46/947
2 - Review of the Lay Council regarding the reports of the delegated committees on hospitals, schools, and accounts .
Page 506
Rabbi Sassoon Khedouri
President of the Jewish Community in Baghdad
Baghdad, July 8, 1946
To the Honorable Notable, Member of the General Council
After greetings and respect,
Due to the lack of a legal quorum at the meeting I invited you
to hold on the evening of Thursday, July 4, 1946, I invite you
to kindly attend the headquarters of the Community Presidency at six-fifteen
in the evening of Sunday, July 14, 1946, to hold the meeting again
in accordance with Article 14 of the Jewish Community Regulation No. 36 of 1931.
Please accept my respects.
<del>S. Khedouri</del>
President of the Community
Page 507
Rabbi Sassoon Khedouri
President of the Jewish Community in Baghdad
Baghdad, July 15, 1946
To the Honorable Member of the General Council
After greetings and respect
I request you to kindly attend at the headquarters of the Community Presidency at
six-fifteen in the evening on Sunday, July 21, 1946
to continue the adjourned meeting of the General Council to review the agenda items
remaining from the meeting of July 14, 1946
With continued respect
⟦Sassoon Khedouri⟧
President of the Community
Page 508
Issues referred to the Lay Council by the General Council
Session Date |
4/22/1945 | 1 - Instructing the Lay Council to appoint a permanent auditor to supervise the accounts of the community's institutions
| 2 - Referring the issue of establishing an association to help poor girls with marriage to the Lay Council for study and to submit its findings to the General Council
5/6/1945 | 3 - Referring the issue of merging the "Khairatiya Association" with the Israeli Cemeteries Association, unifying the efforts of both associations, and organizing burial matters to the Lay Council to study the subject and inform the General Council of the result.
| 4 - Recommending the Lay Council to form a special committee to monitor the synagogues and their contents and to hold those responsible for them accountable
| 5 - Referring the issue of preaching and guidance in synagogues and other community institutions to the Lay Council to carry out two operations
| First - Urging schools to deliver lectures and moral and social guidance in schools and other communities
| Second - Urging the Spiritual Council to deliver a series of lectures or religious sermons aimed at educating the common people
| 6 - Recommending the formation of a committee to monitor, renovate, and utilize the community's real estate.
7/1/1945 | 7 - Referring the report of the committee delegated to study the reforms needed by the hospitals to the Lay Council for study, to conduct a full investigation into the matters contained therein, and to submit a report to the General Council at the earliest opportunity.
7/8/1945 | 8 - Referring the report of the committee delegated to study the reforms needed by the schools to the Lay Council for study and to provide its opinion, then returning it to the General Council to be read along with the opinion.
| 9 - Referring the report of the committee delegated to study the principles of bookkeeping for the community's institutions to the Lay Council, implementing what it deems appropriate, and submitting its report regarding it to the General Council
| 10 - Mr. Ibrahim Al-Kabir's proposal regarding Yusuf Al-Kabir's report
| 1 - Creating a special committee by the community leadership to look into the reforms needed by the community now and in the future
| 2 - Creating a special secretariat for the aforementioned committee to assist the committee in carrying out its work
| 3 - Inviting members of the General Council who wish to do so to submit their proposals regarding reforms they believe can be implemented to the committee's secretariat
| 4 - The committee's proposals shall be submitted individually regarding reforms that can be implemented whenever the committee sees a possibility for that.
Committee
⟦illegible⟧
General Council
Page 509
The Israeli Lay Council
Baghdad
Number ⟦3486⟧
Date July 4, 1945
His Excellency, the President of the respected Israeli Community
After greetings and respect
With reference to your letter No. 3486 dated May 14, 1945, to which is attached a copy of the minutes of
the meeting of the esteemed General Council held on April 22, 1945.
Our council welcomes with all warmth the idea of providing assistance to poor girls for marriage, but it
did not favor assigning this work to a subcommittee because that would mean placing a new burden on the community's fund
which it would undoubtedly struggle with. After looking deeply into the matter, the Council decided that it would be more correct if
some zealous individuals formed a society with a legal personality authorized by the government directly,
as is the case with other charitable societies such as the Nursing Mothers Relief Society, the Blind Consolation Society,
and the Charitable Sewing Society. Fortunately, the Council has been able to convince the
virtuous gentlemen who made the proposal of this viewpoint and promised them that when the society is formed, it will spare
no effort in supporting and assisting it materially and morally. Indeed, a petition requesting the necessary license
to form a society for this purpose along with the internal bylaws has been submitted to the Ministry of Interior through your Excellency,
and we are awaiting the result of this official transaction so that we may approach the esteemed General Council at the
appropriate time with a request to allocate an amount in the budget to assist this society in achieving its goals.
May you remain in respect.
President of the Lay Council
Salih ⟦Amrad⟧
Page 510
Administration of the Israelite Community
Baghdad
Draft
The Honorable,
Greetings
I request that you publish the following news in your pages. With thanks.
Baghdad 16 September 945
⟦signature⟧
Secretary Director
Election of the Israelite Lay Council
The Israelite General Council held an extraordinary meeting at six o'clock on the evening of Tuesday,
September 11, 945, at the headquarters of the Israelite Community Administration, chaired by His Eminence
Rabbi Sassoon Khedhouri, President of the Community, to elect the Lay Council. There were
forty-three members present besides the President, and the result of the election was that Mr. Eliyahu
Hayyim Tawfiq became President, and the gentlemen: Moshe Daoud Shohet, Sion Shohet Hayyim the lawyer,
Gorgi Yaqub Shuttub, Bashir Shaul Basri, Sassoon Murad Sassoon, Ezra Munir Daoud, Sassoon
Aboudi Bashi, and Haron Ghassoun Shayatin became members of the new Lay Council.
Page 511
General Council
2575
2 June 946
His Excellency the President of the Honorable General Council
Baghdad
After greetings
Based on the desire to reconstruct the community property located in Qanbar Ali and known as Khan al-Ta'awun, the
Spiritual Council decided in its session held on May 30, 946, to request the Honorable General
Council to ratify the Spiritual Council's entry into an undertaking for the purpose of building the aforementioned property for an amount
not exceeding a total of twenty thousand dinars to be spent during this year and the years that follow it.
An amount of four thousand dinars has been allocated in the general budget for the year 46/947 submitted for ratification.
Please kindly present this letter of ours to the Honorable General Council. And please accept the highest respect.
⟦illegible signature⟧
President
6/6/46
⟦illegible⟧
Page 513
The Jewish Lay Council
in Baghdad
⟦illegible⟧
Review of the Lay Council regarding:-
1 - Report of the committee delegated to study the reforms needed by the hospitals.
2 - Report of the committee delegated to study the reforms needed by the schools.
3 - Report of the committee delegated to study the principles of bookkeeping for the community's institutions.
May 1946
Al-Rashid Press - Baghdad
Page 514
The Lay Council of the Jewish Community
in Baghdad
Number: 3538
Date: 22 January 946
His Excellency the President of the Jewish Community, Respected
Subject: The Lay Council's study on the report of the delegated committee
to study the reforms needed by the hospitals
After greetings and respect
Our council has studied the aforementioned report and organized the attached response regarding it; please present it to the esteemed General Council.
Please accept our highest respect.
The President
Report of the Lay Council
on the proposals of the committee delegated to study the reforms needed by the hospitals
In accordance with the decision of the General Council taken in its meeting held on 1 July 945 to refer the report of the committee delegated to study the reforms
needed by the hospitals to the Lay Council for the purpose of conducting an investigation into the items contained therein. Our council has studied
this report and subsequently referred it to the Hospitals Committee for the purpose of providing a detailed response to all its contents via our letter number 3490
dated 4 July 1945. The Hospitals Committee responded with its letter dated 30-7-945 to the aforementioned report in a detailed manner.
After studying the response of the Hospitals Committee and investigating the current situation in the hospital, our council reached the following conclusions, which it saw fit
to list under four paragraphs:
1- The general plan.
2- The technical aspect.
3- The administrative aspect.
4- The accounting aspect.
The General Plan:
Our council noted in general that the health institutions of the Jewish community are among the institutions that the community has the right to be proud of. The
general situation of these institutions and their progress depend above all on the activity and diligence of the Hospitals Committee in terms of fundraising
Page 515
3
more completely, and the committee is serious about bringing in the latest heart examination machine at the appropriate time.
As for the recommendations regarding opening an outpatient clinic for the hospital, repairing the old wards, and establishing a special department for maternity care
and expanding the hospital, these are undoubtedly matters of great benefit, but their implementation depends on the availability of sufficient funds. The Hospital
Committee has thought for a long time about bringing in competent specialist doctors to work in the hospital and has exerted great efforts for that purpose, but it has not
succeeded in obtaining those doctors for reasons that are not hidden, and it is still serious in this path in order to raise the hospital's technical efficiency.
The proposal to appoint a capable head of nurses was noteworthy, and the committee is serious about appointing this head, provided she is a
specialist.
As for what the committee mentioned about school medicine, the Council supports it in the necessity of appointing a special doctor to examine students of sectarian schools,
and this aspect will be discussed with the Schools Committee.
The Administrative Side
The delegated committee criticized the chaos in the administration, the weakness of the Hospital Committee, the lack of definition of administrative responsibilities, and the loss of clear
boundaries between the work and responsibilities of the administrative director and the technical director. It mentioned that the head of the Hospital Committee is the one who handles every small
and large matter of the hospital's affairs. There is undoubtedly a great deal of exaggeration in this criticism, and it severely undervalues the efforts of the employees who do
what they can for the regularity of the administration. It cannot be said that there is chaos in the hospital administration.
Furthermore, the work of the Hospital Committee is subject to the provisions of the system approved by the Communal Council in the year 1929, and it has been noted that this
system has become unsuitable for current developments to the point that it is difficult to apply in several aspects. Therefore, our Council decided to draft a new system that is consistent
with the present situation, and this system will ensure the definition of the functions of the committee head, its members, and the administration in general.
Our Council also noted that the Hospital Committee, with its current members, is not sufficient to complete the many tasks entrusted to it, so it decided to increase
the number of its members to seven so that it can carry out its mission more completely.
The delegated committee has intensified its criticism of the actions of the Hospital Committee and provided examples to demonstrate this. The Communal Council
took an interest in studying this aspect and decided the following regarding it:
The committee handles the management of the hospitals on behalf of the Council, and as long as it enjoys its confidence, it must be given freedom of action in its work
within the scope of its system so that it can perform its duties. It must also be relied upon within the mentioned scope in selecting employees
and workers, dismissing them, appreciating the services of the benevolent among them, and punishing the wrongdoer. The Communal Council is, in any case, ready at all times
to hear the presentations submitted to it by employees who believe they have been treated in a manner far from justice and fairness.
As for what was stated in the delegated committee's report about the situation of the nurses, the prevailing spirit of grumbling among them, favoritism, and the lack of
justice, the Council saw that it is not usually possible to investigate such issues based merely on the words of the nurses themselves. Saying that there are
favorites is a vague matter, and it is natural that some employees are capable, active, and energetic, thus being worthy of the appreciation of the director and the head.
Usually, such grumbling is heard from those for whom things did not go according to their desires.
The delegated committee cited some examples to demonstrate the prevailing chaos in the hospital administration, including the letter from the Ministry of Social
Affairs dated 9-7-1944 entitled (Deficiencies and Violations), which concerns the employment of nurses without informing the Ministry and the presence of
2
and aid, and mobilizing the efforts of benefactors to establish new facilities. It is well known that Meir Elias Hospital and other health institutions
do not have fixed annual revenues that can be relied upon for the purpose of spending on expansions and new establishments, especially on the free department
which constitutes a primary mission of the hospital. Our council has seen that the members of the current Hospitals Committee, led by its chairman, appreciated this
aspect properly, and these health institutions have advanced thanks to their efforts and the generosity of the community members who answered their call from
time to time. The extent of the current committee's activity and its successful efforts in this regard can be measured from the Hospitals Committee's report on
its health institutions between 1934 and 1944, and by comparing the status of these institutions during this period from the report's detailed tables,
including the following table:
| 33-934 | 1944
A - Number of doctors (Meir Elias Hospital) | 2 | 9
B - Number of graduate nurses (Meir Elias) | None | 9
C - Number of midwives » » | 1 | 2
D - Number of attendants » » | 1 | 22
E - Pharmacy » » | 1 two hours daily | 1
F - Administration » » | 2 | 5
G - Number of beds » » | 40-45 | 155
H - Number of patients admitted to the hospital | 936 | 2873
I - Number of births (Meir Elias Hospital) | 72 | 642
J - Number of surgical operations (Meir Elias Hospital) | 329 | 603
K - Realized revenues for all institutions | 4943 | 46292
L - Realized expenditures for all institutions | 5232 | 47858
It appears from this table that the number of doctors increased during this period fourfold, the number of nurses, attendants, and midwives
fifteenfold, the number of beds fourfold, and the budget tenfold compared to the situation before the current committee took over administrative
duties.
The Council noted that the delegated committee did not address this aspect despite its importance, which is an aspect recorded for the Hospitals Committee and its chairman
with thanks and praise.
The Technical Side
The delegated committee has recorded the good level in terms of the technical efficiency of the hospital and submitted some recommendations and proposals
to raise this efficiency and increase the services of this institution. It is noted that most of these proposals have been considered by the Hospitals Committee for a
long time, and financial factors and the circumstances of the recent war prevented them from being implemented. Among these is the recommendation to repair the
X-ray department and bring a heart examination machine (electrocardiograph). The Hospitals Committee has recently been able to repair the X-ray department
in order to benefit from it temporarily until the arrival of missing tools and films from abroad, at which time it will be able to benefit from it
Page 516
- 5 -
and the road wall, and the expenditure of 1945 Dinars on completing the new (Excellent) building and paving the walkways around it. It also considered the expenditure of
the amount of 495 Dinars for the purpose of completing some electrical installations and repairing the old ones excessive. Likewise, the delegated committee considered the expenditure of
8983 Dinars on purchasing medicines excessive, but after studying these aspects thoroughly and after reviewing the response of the Hospitals Committee in this regard,
our Council was convinced that the expenditure of these amounts was appropriate and in the interest of the hospital.
The delegated committee criticized the lack of a wise policy to find permanent resources for the hospital; however, the Council noted that the hospital has passed through
difficult circumstances in recent years arising from the high prices of materials in general and medicines in particular, and that the use of part of the Kabbay estate
to purchase medicines in these circumstances and store them for the future indicated the foresight of the Hospitals Committee, which expected the rise in medicine prices
and the possibility of their scarcity, so it purchased what was necessary for the hospital for several years, which helped in managing the hospital's affairs in these difficult circumstances. As for increasing
the hospital's resources, it is a point worthy of consideration but difficult to implement, especially at the present time, and we hope that the delegated committee and other members of
the General Council will provide their useful suggestions in this regard.
The delegated committee mentioned in its report that it noticed that some donations are not entered into the hospital's books as revenues and that they are spent
personally by the President on the hospital. It is believed that the delegated committee intended to refer to the expenditure of 6000 Dinars donated by
the benefactor Mr. Khedhouri Shmouha. After the Council reviewed the letter of the aforementioned benefactor dated 14-2-1944, it appeared that the President had
spent this amount on behalf of the donor and with his approval.
The new regulations for the Hospitals Committee will include a special provision requiring the entry of all donations into the revenue section of the budget, just as
the entities on which these donations are spent are entered into the expenditure section. As long as the hospital budget is ratified by the General Council after
it is approved by the Lay Council, this aspect will ensure that no expenditure occurs unless the entity on which it is spent is approved by the General
Council.
Closing Word
The Lay Council wishes to appreciate the efforts made by the delegated committee in inspecting the hospitals and preparing its report, and hopes that
the establishment of the new regulations and the expansion of the Hospitals Committee will be useful in improving the health institutions that every member of the community is keen on.
We also hope that it will be possible to find the financial resources necessary to expand the hospitals, raise their standards, complete their deficiencies, and increase the benefit
from their services.
President of the Lay Council
4
A deficiency in the patient records, and this does not constitute evidence of the committee's incompetence, but rather is among the types of errors that may sometimes occur in large
institutions and must be corrected. As for the second example cited by the committee regarding the case of collecting fees from a Japanese person, which were reduced by the Ministry of
Social Affairs, this case occurred four years ago and contains nothing indicating mismanagement, as the fees collected were
entered as revenue for the hospital.
As for what the delegated committee mentioned regarding the case of the servant Shmuel and the distribution of rationed fabrics, it is believed that there is some negligence and shortcoming in
these two cases on the part of the employees, but in the end, they are isolated incidents, the likes of which may occur in a large institution like the hospital, and such
cases, if they occur, are investigated by the hospital committee responsible for taking the necessary precautions to remedy them and prevent
their recurrence, under the supervision of the Lay Council.
The delegated committee also mentioned a case related to the claim of one of the servants taking sugar to the house of the administrative director, and after reviewing the investigation
that took place regarding this case, the Lay Council found nothing to justify accepting this claim.
The Accounting Committee
It was stated in the report of the delegated committee that records were not kept until late dates showing the assets of the general store, the sub-store,
furnishings, furniture, the medicine store, and the pharmacy. Records for all these matters were organized before the inspection of the delegated committee, and these records
are generally filled out as required, according to the confirmation of the delegated committee from the General Council for studying accounting principles in the community's institutions.
The delegated committee criticized the method of handing over the store jointly to the pharmacist and one of the clerks, but the Council supports the validity of
this method followed in banks to increase reassurance regarding the contents of the safes. As for the method of purchasing medicines locally, it is a fine method
if one considers the conditions prevailing before the outbreak of the war, when medicines were available in the local market at cheap prices, and no necessity arose
to import the hospital's medicine needs except during the difficult circumstances of the war. The hospital committee actually began at that time to make
the necessary arrangements to import medicines directly for the hospital's account. As for what was stated in the report of the delegated committee regarding the intervention of the committee chairman
in purchasing medicines, it appeared that his intervention was only to seek from the store owners the purpose of making some concessions in their claims against
the hospital, and this is a commendable matter in the view of the Council.
As for what the delegated committee noted regarding the large number of employees, totaling 136, relative to the number of beds, which does not exceed 156,
it is not based on technical support, as it was stated in the letter of Dr. Balayan, the technical director, addressed to the hospital committee, that the hospital lacks
such a number of employees, including doctors, clerks, nurses, and attendants, especially regarding servants due to their general lack of competence,
so the increase in their number came to fill the deficiency in competence and ability.
The delegated committee complained of waste in subsistence expenses, but it did not support this with figures that can be relied upon, and this issue belongs
to the accounting side. As long as the audit is conducted annually on the accounts, it is possible to ensure that no waste occurs in this aspect. The
hospital committee explained in its response that the daily subsistence expenses for a poor patient reached 213 fils, for a paying patient 427
fils, for a nurse 213 fils, for a doctor 426 fils, and for a servant 71 fils, so the average daily subsistence cost per person is 181
fils, and this is a reasonable amount if we take into account the current standard of living.
It was stated in the report of the delegated committee that it did not see a necessity to spend the amount of 1645 Dinars for paving the hospital and building two rooms for the nurses.
Page 517
Rabbi ⟦Nessim Khadduri⟧
Head of the Israelite Community in Baghdad
June 18, 946
To the Honorable Member of the General Council
After greetings and respect
I request you to kindly attend at the headquarters of the Community Presidency at six-fifteen in the evening on Thursday, July 4, 946
To hold an extraordinary meeting to consider the following items :-
1 - Reading the minutes of the previous meeting
2 - Ratification of the estimated budget for the community institutions for the year 46/947
3 - Ratification of the report of the audit committee for the accounts of the Lay Council for the year 44/945 (p. 26 of the budget book)
4 - Ratification of the amounts spent in excess of the allocation for the year 44/945 (p. 27 and 31 of the budget book)
5 - Selection of three auditors to audit the accounts of the Lay Council for the six months ending March 31, 946
6 - Ratification of the Lay Council entering into an undertaking for an amount not exceeding twenty thousand dinars for the reconstruction of the Khani Al-Taawun plot
7 - Review of the Lay Council regarding the report of the committee delegated to study the reforms needed by the hospitals
8 - " " " " " " " " " " for the schools
9 - " " " " " " the principles of bookkeeping in the community institutions :-
10 - Proposal of the member Mr. Isaac Sassoon Mukammal regarding adding the following two paragraphs to all session agendas
1 - « Consideration of issues that arise after the issuance of the invitation »
2 - « Consideration of members' proposals regarding the amendment of certain matters or consideration of other issues they deem necessary to present to
the Council for consideration and decision »
11 - Reading the reply of Mr. Ezra Menachem Daniel to the letter addressed to him by the General Council regarding the withdrawal of his resignation from
Council membership
12 - Reading the reply of Mr. Ibrahim Hayyim Moallem Nessim to the letter addressed to him by the General Council regarding the withdrawal of his resignation from
Council membership
13 - Deliberation regarding the proposal of the Lay Council to find new financial resources ⟦...⟧
Head of the Community
Attachments
1 - Budget book for the year 46/947
2 - Review of the Lay Council regarding the reports of the delegated committees on hospitals, schools, and accounts .
— 6 —
Opinion of the Lay Council
Regarding the report of the delegated committee to study the reforms needed by the schools
In accordance with the decision of the esteemed General Council taken at its meeting held on July 8, 945, to refer the report of the delegated committee to study
"the reforms needed by the schools" to the Lay Council to express its opinions on it, our council has studied the aforementioned report and referred it
thereafter to the Schools Committee by our letter No. 3502 dated August 2, 945, for the purpose of expressing its observations on what was stated therein. The committee
mentioned replied to us by its letter No. 2128 dated September 13, 945, stating that all the proposals contained in this report had been occupying
the committee's mind for many years and had previously been given their due of study and scrutiny, but financial means and administrative circumstances
were preventing their realization.
Our council held two joint meetings, the first with the delegated committee and the second with the Schools Committee, during which discussions took place regarding this report.
Our council, after finishing its study of this report, decided to support what was stated in the Schools Committee's response, and we assure the esteemed General Council that the
Schools Committee is serious about implementing what can be implemented of the delegated committee's proposals whenever the necessary financial resources and appropriate circumstances are available.
Finally, the Council wishes to record its thanks and appreciation to the members of the delegated committee for their visit to the schools and the organization of their report.
Baghdad, February 6, 1946
President of the Lay Council
Opinion of the Lay Council
Regarding the report of the delegated committee to study the principles of bookkeeping for the community's institutions
In accordance with the decision of the esteemed General Council taken at its meeting held on July 8, 945, to refer the report of the delegated committee to study "the principles
of bookkeeping for the community's institutions" to the Lay Council to implement what it deems appropriate and submit a report regarding it to the General Council. Our
council has studied the aforementioned report and referred it thereafter to the Hospitals Committee by our letter No. 351 dated 1-8-945 for the purpose of expressing its observations
on what was stated therein. The mentioned committee replied to us by its letter dated 12-10-945 that it had studied the observations and proposals that the delegated committee
was kind enough to provide to improve and expand the accounting principles and all other transactions currently in force in its
health institutions, so it welcomed them and directed the application and implementation of everything contained therein.
Likewise, our council referred the aforementioned report to the Schools Committee by our letter No. 3502 dated 2-8-945 for the purpose of expressing
its observations on what it contained. The mentioned committee replied to us by its letter No. 2128 dated September 13, 945, that it had studied the aforementioned report
and the valuable observations it contained and promised to take the necessary measures to act accordingly.
We would like to assure the esteemed General Council on this occasion that our council is serious about finding a capable auditor to be employed in the administration
of the community on a permanent basis to undertake the auditing of all accounts of the community's institutions, and that it will seize the first suitable opportunity to appoint him.
Finally, our council wishes to offer its sincere thanks and appreciation to the members of the committee who took the trouble to study the accounting principles of the community's institutions
and the organization of this valuable report.
Baghdad, February 6, 1946
President of the Lay Council
Page 518
The Israelite Lay Council
in Baghdad
General Assembly Invitation Paper
Electing auditors to examine
the Council's accounts for the year 1945
The General Budget
for the year 1944 - 1945
April 1945
Al-Rashid Press - Baghdad
Page 519
The Jewish Lay Council
In Baghdad
Date: April 8, 1945
Subject Summary: General Budget for the year 1944 / 1945
Honorable President of the Jewish General Council - Baghdad
After greetings and respect
We present to your Excellency the budget book of the community's departments and institutions as organized by our council and approved in its meeting
held on March 13, 1945, to kindly present it to the esteemed General Council according to Article 16 of the
Community Regulations. With respect to your Excellency.
President of the Lay Council
Page 520
- 3 -
Chapter Two - Private Preparatory School for Boys
Section Three. Expenses
| Dinar | Fils Dinar | Dinar | Dinar | Total Budget
Salaries | 1659 | 1401 780 | 1428 | 9288 | Previous
Cost of living allowances | 456 | 268 243 | 252 | |
Additional cost of living allowances | 102 ⟦508⟧ | - - | - | |
Miscellaneous expenses | 450 | 482 588 | 370 | |
Evening section expenses | 1317 | - - | - | |
For extracurricular activities and school services | 180 | - - | - | |
Expenses | 4164 | 2152 611 | 2050 | 4164 |
Section Four. Revenues
Type of Revenues | Dinar | Fils Dinar | Dinar
School fees | 1900 | 2015 - | 1900
Evening section revenues | 2084 | - - | -
From extracurricular activities and school services | 180 | - - | -
Revenues | 4164 | 2015 - | 1900
Chapter Three - Albert Sassoon Intermediate and Primary School for Boys
Section Five. Expenses
| Dinar | Fils Dinar | Dinar | Dinar |
Deficit for the year 42-943 | - | 113 796 | - | |
Salaries | 4000 | 3829 962 | 3900 | |
Cost of living allowances | 1227 | 1196 538 | 1200 | |
Additional cost of living allowances | 315 ⟦1522⟧ | - - | - | |
Following | 5542 | 5140 296 | 5100 | 13452 | Following
- 2 -
Part One
School Budgets
Chapter One - Shamash Secondary School for Boys
Section One - Expenditures
Total Budget | Type of Expenditure | Estimated for year 44/945 Dinars | Actually spent for year 43/944 Dinars | Actually spent for year 43/944 Fils | Approved for year 43/944 Dinars
| Salaries | 6084 | 5389 | 890 | 5420
| Cost of living allowances | 1137 | 1185 | 385 | 1220
| Additional cost of living allowances | 267 | — | — | —
| Miscellaneous expenses | 150 | 369 | 035 | 250
| Evening commercial section expenses | 1000 | — | — | —
| For extracurricular activities and school services | 650 | — | — | —
9288 | Expenditures | 9288 | 6944 | 310 | 6890
1137
267
⟦line⟧
1404
Section Two - Revenues
| Type of Revenues | Estimated for year 44/945 Dinars | Realized for year 43/944 Dinars | Realized for year 43/944 Fils | Approved for year 43/944 Dinars
| Surplus of year 42-43 | — | 469 | 223 | —
| School fees | 6970 | 5985 | — | 6155
| Revenues from amounts deposited with Anglo-Jewish | 630 | 635 | — | 635
| Miscellaneous revenues | 38 | 147 | 861 | 100
| Evening commercial section revenues | 1000 | — | — | —
| From extracurricular activities and school services | 650 | — | — | —
9288 and beyond | | 9288 | 7237 | 084 | 6890
Page 521
— 5 —
Total Budget
Dinar
Dinar | Fils Dinar | Dinar
00 | 326 510 | 00 | Brought forward
6800 | 7190 750 | 7800 | School fees
100 | 99 750 | 100 | Income from amounts deposited with the Anglo-Jewish
100 | 134 660 | 30 | Miscellaneous income
— | — — | 730 | From extracurricular activities and school services
7000 | 7751 670 | 8660 | Revenues
29341 Brought forward
Chapter Five - Frank Iny Intermediate School for Boys
Section Nine . Expenses
Dinar | Fils Dinar | Dinar
1700 | 1678 594 | 1900 | Salaries
450 | 407 855 | 380 | Cost of living allowances
— | — — | 100 | Additional cost of living allowances
204 | 204 — | 250 | Rent
546 | 636 67 | 300 | Miscellaneous expenses
— | — — | 650 | Evening section expenses
— | — — | 270 | To extracurricular activities and school services
2900 | 2926 516 | 3850 | Expenses
3850
⟦2926 516⟧
⟦30405 516⟧
⟦20/2/12⟧
Section Ten . Revenues
Dinar | Fils Dinar | Dinar
1896 | 1950 500 | 2160 | School fees
204 | 204 — | 250 | School founder's grant for rent
— | 70 — | — | Miscellaneous income
2100 | 2224 500 | 2410 | Carried forward
33192 Carried forward
- 4 -
Total Budget
Dinar
13452 Previous
7230
Dinar | Fils Dinar | Dinar
Previous | 5100 | 296 5140 | 5524
Miscellaneous expenses | 500 | 048 562 | 552
For extracurricular activities and school services | 400 | - 408 | 500
Accommodation allowances | | ⟦246⟧ |
Expenses | 6000 | 344 6110 | 7230
Section Six. Revenues | Dinar | Fils Dinar | Dinar
School fees | 5500 | 250 5103 | 5600
Physical Council allowances | 400 | - 400 | 720
Miscellaneous revenues | 100 | 080 138 | 56
From extracurricular activities and school services | - | - | 500
Deficit | - | 014 469 | 354
Revenues | 6000 | 344 6110 | 7230
Chapter Four - Laura Kadoorie Intermediate and Primary School for Girls
Section Seven. Expenses | Dinar | Fils Dinar | Dinar
Salaries | 4350 | 290 4274 | 4545
Cost of living allowances | 1650 | 171 1642 | 1722
Additional cost of living allowances | - | - | 453
Accommodation allowances | 450 | - 440 | 660
Miscellaneous expenses | 550 | 887 572 | 550
For extracurricular activities and school services | - | - | 730
Expenses | 7000 | 348 6929 | 8660
Section Eight. Revenues | Dinar | Fils Dinar | Dinar
Surplus 42-943 onwards | - | 510 326 | -
29342 onwards
8660
Page 522
- 7 -
Chapter Seven - Rachel Shamoon Primary School for Boys Total Budget
Section Thirteen. Expenses
Dinar | Fils Dinar | Dinar |
1750 | 1728 484 | 1800 | Salaries | 34942 Carried forward
650 | 636 927 | 700 | Cost of living allowances |
- | - - | 180 | Additional cost of living allowances |
400 | 471 381 | 520 | Miscellaneous expenses |
- | - - | 300 | To extracurricular activities and school services |
2800 | 2836 792 | 3500 | Expenses | 3500
Section Fourteen. Revenues
Dinar | Fils Dinar | Dinar |
2000 | 2076 200 | 2200 | School fees
92 | 92 - | 92 | Ministry of Education grant
58 | 55 980 | 8 | Miscellaneous revenues
- | - - | 100 | From previous year's surplus
650 | 650 - | 800 | Physical Council allocations
- | - - | 300 | From extracurricular activities and school services
2800 | 2874 180 | 3500 | Revenues
Chapter Eight - Al-Wataniya Primary School for Boys
Section Fifteen. Expenses
Dinar | Fils Dinar | Dinar |
1750 | 1708 946 | 1836 | Salaries |
1750 | 1708 946 | 1836 | Brought forward | 38442 Brought forward
⟦illegible⟧
Total Budget
Dinar
– 9 –
Dinar | Fils Dinar | Dinar
2100 | 500 2224 | 2410 | Brought forward
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 240 | From extracurricular activities and school services 33192 brought forward
500 | ⟦line⟧ 500 | 500 | Physical Council allocations
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 700 | Evening section revenues
2600 | 500 2724 | 3850 | Revenues
Chapter Six – Private Intermediate School for Girls
Section Eleven. Expenses
Dinar | Fils Dinar | Dinar
850 | 148 822 | 1095 | Salaries
250 | 678 217 | 220 | Cost of living allowances
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 50 | Additional cost of living allowances
135 | 216 84 | 100 | Miscellaneous expenses
165 | ⟦line⟧ 165 | 165 | Rent
⟦line⟧ | 519 110 | ⟦line⟧ | Previous year deficit
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 120 | To extracurricular activities and school services
1400 | 561 1399 | 1750 | Expenses
1750
Section Twelve. Revenues
Dinar | Fils Dinar | Dinar
500 | 500 557 | 850 | School fees
900 | ⟦line⟧ 900 | 600 | Physical Council allocations
⟦line⟧ | 300 6 | 110 | Miscellaneous revenues
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 120 | From extracurricular activities and school services
⟦line⟧ | ⟦line⟧ ⟦line⟧ | 70 | From previous year surplus
1400 | 800 1463 | 1750 | Revenues
Carried forward ⟦33942⟧
Page 523
- 9 -
Total Budget
Dinar
42129 Carried forward
Dinar | Fils Dinar | Dinar
Carried forward | 2280 | 1977 040 | 1990
Rent of the warehouse | 250 | 175 - | 175
Miscellaneous expenses | 200 | 125 821 | 135
To extracurricular activities and school services | 200 | - - | -
Expenses | 2930 | 2277 861 | 2300
2930
⟦illegible signature/stamp⟧
Section Eighteen . Revenues
Dinar | Fils Dinar | Dinar
School fees | 1650 | 1556 600 | 1500
Ministry of Education grant | 56 | 56 - | 56
Miscellaneous revenues | 24 | 48 617 | 44
Physical Council allocations | 1000 | 700 - | 700
From extracurricular activities and school services | 200 | - - | -
Revenues | 2930 | 2361 217 | 2300
Chapter Ten - Manshi Saleh Primary School for Boys
Section Nineteen - Expenses
Dinar | Fils Dinar | Dinar
Salaries | 2922 | 2762 328 | 2750
Cost of living allowances | 1386 | 1353 613 | 1350
Additional cost of living allowances | ⟦378 / 1724⟧ | - - | -
Miscellaneous expenses | 150 | 284 700 | 250
To extracurricular activities and school services | 340 | - - | -
Expenses | 5176 | 4400 641 | 4350
5176
50235 Carried forward
Total Budget
— 8 —
Dinar | Fils Dinar | Dinar
Previous | 1836 | 1708 946 | 1750
Cost of living allowance | 687 | 685 400 | 700
Additional cost of living allowance | ⟦174⟧ | — — | —
Miscellaneous expenses | 450 | 196 301 | 200
Rent | 250 | 250 — | 250
To extracurricular activities and school services | 290 | — — | —
Expenses | 3687 | 2840 647 | 2900
Dinar
38442 Previous
3687
Section Sixteen - Revenues
Dinar | Fils Dinar | Dinar
School fees | 2700 | 2737 750 | 2350
Ministry of Education grant | 90 | 92 — | 92
Miscellaneous revenues | 9 | 53 750 | 58
From last year's surplus | 148 | — — | —
Physical Council allocations | 450 | 400 — | 400
From extracurricular activities and school services | 290 | — — | —
Revenues | 3687 | 3283 500 | 2900
Chapter Nine - Masouda Salman Elementary for Boys
Section Seventeen - Expenses
Dinar | Fils Dinar | Dinar
Salaries | 1536 | 1405 339 | 1440
Cost of living allowance | 519 | 571 701 | 550
Additional cost of living allowance | 153 | — — | —
Following | ⟦2208⟧ | 1977 040 | 1990
42129 Following
⟦illegible⟧
Page 524
- 91 -
Budget Summary
Dinar
52085 Carried forward
Dinar | Fils Dinar | Dinar
450 | 481 350 | 420 | Carried forward
2125 | 2035 445 | 1360 | From land revenues
25 | 22 475 | — | Miscellaneous revenues
— | — — | 70 | From extracurricular activities and school services
2600 | 2539 270 | 1850 |
Chapter Twelve - Nuriel Elementary School for Boys
Section Twenty-Three. Expenses
Dinar | Fils Dinar | Dinar
1000 | 1007 236 | 1235 | Salaries
425 | 426 808 | 506 | Cost of living allowances
— | — — | 129 | Additional cost of living allowances
225 | 190 182 | 250 | Miscellaneous expenses
— | — — | 130 | For extracurricular activities and school services
1650 | 1624 226 | 2250 | Expenses
Deficit for the year 43/44
2250
Section Twenty-Four. Revenues
Dinar | Fils Dinar | Dinar
750 | 765 200 | 1000 | School fees
— | 20 300 | 10 | Miscellaneous revenues
900 | 650 933 | 1110 | From Waqf revenues
— | — — | 130 | From extracurricular activities and school services
1650 | 1436 433 | 2250 | Revenues
54335 Brought forward
— 10 —
Total Budget | Section Twenty. Revenues | Dinar | Fils Dinar | Dinar
50235 | School fees | 312 | 281 500 | 220
| Ministry of Education grant | 94 | 150 — | 150
| Miscellaneous revenues | 30 | 94 497 | 80
| From extracurricular activities and school services | 240 | — — | —
| Physical Health Council allocations | 4500 | 3900 — | 3900
| Revenues | 5176 | 4425 997 | 4350
Chapter Eleven - ⟦Primary School for Boys⟧
Section Twenty-One. Expenditures
| | Dinar | Fils Dinar | Dinar
| Deficit 42-943 | — | 126 367 | —
| Salaries | 900 | 812 850 | 810
| Cost of living allowances | 40 | 409 750 | 420
| Additional cost of living allowances | 110 | — — | —
| Rent | 220 | 220 — | 220
| Miscellaneous expenses | 150 | 110 319 | 150
| ⟦Rabbi⟧ student relationship | | 243 — | —
| For extracurricular activities and school services | 70 | — — | —
1850 | Expenditures | 1850 | 1922 286 | 1600
⟦Receipt 21 7 45 September 45⟧
| Section Twenty-Two. Revenues | Dinar | Fils Dinar | Dinar
| School fees | 420 | 481 350 | 450
52085 and beyond | and beyond | 420 | 481 350 | 450
Page 525
— 13 —
Chapter Two
Hospital Budget
Chapter Fourteen — Expenses
Section Twenty-Seven. Expenses of Mar Elias Hospital
Total Budget | Estimated for year 44/945 | Actual expenses for year 43/944 | Approved for year 43/944
Dinar | Dinar | Fils Dinar | Dinar
Salaries | 14256 | 10960 910 | 10728
Cost of Living | 2358 | 1465 620 | 1476
Subsistence | | |
Spent in 43-944 | 16359 125 | |
Stock in store at end of September 944 | 791 020 | |
| 15568 105 | 16000 | 15568 105 | 13500
Clothing and Furniture | | |
Spent in 43-44 | 1395 033 | |
Stock in store at end of September 944 | 337 051 | |
| 1057 982 | 750 | 1057 982 | 800
Carried forward | 33364 | 29052 617 | 26504
Carried forward ⟦line⟧ ⟦illegible⟧
— 12 —
Chapter Thirteen — Talmud Torah Schools
Section Twenty-Five — Expenses
Total Budget
Dinar
54335 Brought forward
Dinar | Fils | Dinar | Dinar
2082 | 889 | 2109 | 2210 | Salaries
474 | — | 462 | 490 | High cost of living allowances
— | — | — | 200 | Additional high cost of living allowances
368 | 095 | 545 | 400 | To pay off accumulated debts to teachers
300 | 916 | 409 | 400 | For property restoration
260 | 399 | 261 | 360 | Property tax and insurance
240 | 695 | 315 | 350 | Miscellaneous expenses
— | — | — | 150 | Gratuities to encourage teachers
3724 | 994 | 4103 | 4560 | Expenses
4560
Section Twenty-Six . Revenues
Dinar | Fils | Dinar | Dinar
2000 | 456 | 2466 | 2450 | Rents of internal properties
643 | 228 | 688 | 685 | Revenues of external properties
— | 567 | 14 | — | Miscellaneous revenues
425 | — | 425 | 425 | Debt installment on the community fund
500 | — | 400 | 400 | Subsidy from the Lay Council for high cost of living
— | — | — | 200 | Subsidy from the Lay Council for additional high cost of living allowances
— | — | — | 400 | From the Gabbai estate for property restoration
3568 | 251 | 3994 | 4560 | Revenues
58895 Total of the First
Chapter
Chapter Fourteen - Schools Committee
Section Twenty-Six - Expenses
Expenses of the Schools Committee
Chapter Fifteen - Keter Torah
Section Twenty-Seven - Revenues
Subsidy from the Lay Council
420 454
420 454 200