AI en Translation, Pages 76-100
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39
(Reports)
Report of the Audit Committee
To
The Honorable President of the Jewish Community in Baghdad
Subject - Auditing the accounts of the Lay Council
for the year 35/36
Sir,
The esteemed General Council, in its session held on December 22, 1936, assigned us
to audit the accounts of the Lay Council for the year 35/36. We have performed this task and herewith submit
a detailed report on the result of our audit, requesting your Excellency to present it to the esteemed General Council
for their review.
Baghdad 11 / 5 / 1937
Daoud Tweg | Saleh Faraj | Hayim Israel | Nassim Hay
Report on the audit of the Lay Council accounts
for the year 35/36
1 - The Audit Committee met three times at the community headquarters and reviewed the budget account
submitted to it by the Council's accountant and signed by the President of the Lay Council (Appendix
38 Table of amounts spent outside the budgets of 36/37 and 37/938
Since the budgets approved by the esteemed General Council do not contain reserve amounts
to resort to in case of a necessity to spend additional amounts that were not anticipated when estimating
the budget, and since it is difficult to convene the esteemed General Council from time to time to request its approval
for the allocation of the necessary amounts for that, the Lay Council found it more appropriate to decide to spend
these amounts at the time, and here we are now presenting them to the esteemed General Council for its approval: -
Expenditure in addition to the budget for the year 937/36 | Dinar | Fils
Rent for Masouda Salman School. It was not included in the budget
by oversight and its expenditure was required as a result of the expropriation of the original school building
due to its location on King Ghazi Street | 95 | -
An amount required to be spent in addition to the allocations for the administration of the Jewish Community
in excess of the estimate | 6 | 875
We indicated on the first page of this report the butchers' strike
which took place on the occasion of increasing the Gabelle tax by five fils per kilo
of Kosher meat, and this required additional expenses for providing
meat to the members of the community, which cost the Council the expenditure of this amount | 279 | 598
Unforeseen expenses required to be spent additionally under the category of
General Expenses | 197 | 760
| 579 | 233
Expenditure in addition to the budget for the year 938/37 | |
Unforeseen expenses required to be spent additionally under the category of General Expenses
for the year 938/37 | 250 | 321
Eight hundred and twenty-nine Dinars and five hundred and fifty-four Fils | 829 | 554
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Dinar | Fils | Surpluses
76 | 672 | in Laura Kadoorie School
280 | 800 | in Shamash School
44 | 877 | in Al-Karam School
402 | 349 |
Deducted from it the total of the following deficits
Dinar | Fils |
73 | 886 | deficit in Albert Sassoon School
10 | 728 | deficit in the National School
82 | 229 | deficit in Rachel Shahmoon School
10 | 108 | deficit in Masouda Salman School
176 | 951 |
225 | 398 |
The method followed in this regard is incorrect, and the approval of the General Council
should have been requested for the resulting deficits, and the surpluses should have been reduced in their entirety either from the allocations of the same year, i.e., from
the allocations of the last month of the year, which is the month of September, or from the allocations of the following year.
5 - It is worth mentioning here that the allocations paid to the institutions and departments of the community were not audited
in detail, meaning that it was not within the committee's power to ensure that the amounts paid by the Lay Council
to each and every institution were all inevitably payable and were actually and fully paid to
their beneficiaries, as that requires auditing the accounts of each institution locally and separately, which is not expected
to be carried out by this committee. We have understood that the accountant of the Lay Council usually reviews
the accounts of those institutions, but the degree of his inspections does not exceed comparing the components of the institution's ledgers
as presented to him with the allocations decided for that institution.
40
attached to this report) and I audited them against the Council's records, and as a result, the Committee's opinion was formed
that those accounts represented the truth and were generally correct.
2 — As for the degree of auditing those accounts by the Committee, it was as follows:-
First — Ensuring that what was paid to the institutions and departments of the community did not exceed what
was allocated to them and approved by the General Council.
Second — Looking into the general financial situation and preparing a type of (Balance) statement of the financial
situation as it was on 30 / 9 / 936 (Appendix C attached to this report).
3 — The total amounts spent in addition to the allocations of 35 / 936, amounting to 758
dinars and 927 fils, the spending of which was approved by the General Council in its session held
on December 22, 936, were not shown in Appendix (B) attached to this report, as on
30 / 9 / 936 those amounts were not recorded as a deduction against the allocation expenses, but were
recorded in a suspense account pending the Council's approval of them.
4 — It is noted from Appendix B attached to this report that the specific allocations for the institutions and departments
of the community had been paid in full during the year 35 / 936, and therefore we inquired whether there
had been any surplus in one of the institutions during that year, and we understood that there is a surplus of
225/398 dinars belonging to the year 35-936 recorded in a suspense account and intended to be transferred to revenues
during the year 36-937. Upon auditing the aforementioned surplus account, it was noted that the correct surplus
that resulted during the year 35-936 was 402/349 dinars and not 225/398 dinars, however
there had also been some deficits in some institutions amounting to 176/951 dinars, so those
deficits were settled from the total surplus and the net remained suspended in the account (page 14 of the
Debts Ledger). Here are the details of that:-
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To | From | Page
Fils | Dinar | Fils | Dinar |
526 | 2821 | - | 520 | Previous
927 | 758 | - | - | 163 Amounts spent outside the budget
- | - | 453 | 8014 | 164 Total Debts
- | 4954 | - | - | 165 Notes Receivable
453 | 8534 | 453 | 8534 |
Baghdad 30 September 937
Accountant
Annex (B)
Statement of Expenditures and Revenues for the Lay Council in the year 35/ 936
Fils | Dinar | Annual expenditure according to the general budget
Fils | Dinar |
750 | 894 | Community Administration
984 | 1547 | Spiritual Administration
776 | 1237 | Slaughterhouse Administration
331 | 620 | Yeshivoth Administration
444 | 675 | Pensioners Administration
- | 2100 | Hospitals Administration
- | 532 | Midrash Administration
- | 189 | Nochi Torah Society Administration
- | 72 | Community Affairs Committee in Adhamiya
285 | 7869 | Following ⟦line⟧
42
The failure to conduct a detailed audit of the community's institutions is a deficiency that deserves to be addressed by
the esteemed Council. It is no secret that the Council grants allocations to most institutions based on the difference
between the bank's estimates and the revenue estimates, and not as a lump sum grant. Therefore, it becomes
necessary to ensure that the institution actually collects all its revenues and fully discloses them in its accounts.
In the event that revenues exceed the estimates, the allocations shall be reduced at the same rate.
It must also be ensured that the staff listed in the allocation budget actually exists at
the institution and that each of them actually receives the salary allocated to them. In the event of a vacancy or filling a position
with a salary lower than what is stipulated for it in the budget, it must be ensured that the allocations were reduced by the same proportion
and that the surplus was shown in the institution's final accounts, transferred to revenues, and deducted from the allocations.
Baghdad 11-5-937
Daoud Tweg Saleh Faraj Hayyim Israel Nassim Hay
Appendix A
General Ledger Balance for the Lay Council at the end of September 1936
To | From |
Fils | Dinar | Fils | Dinar | Page |
- | - | - | 520 | 125 | Bills Payable
529 | 2287 | - | - | 137 | General Revenues
997 | 13 | - | - | 129 | Deposit Account
- | 400 | - | - | 159 | Alliance Demand Endowments
- | 120 | - | - | 160 | Ras al-Qarya School Rent Endowments
526 | 2821 | - | 520 | | Carried Forward
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Fils | Dinar
073 | 16242 Annual expenditure according to the general budget
Total amounts spent in addition to the budget of the year 34 / 935 and approved
by the Council on December 15, 935
060 | 547 Schools deficit
977 | 20 Spiritual Administration deficit
997 | 572 | 960 | 4 Slaughterhouse Administration deficit
Writing off the old claim against Mr. Elyashahmon in exchange for his purchase
- | 465 of a house and its endowment to the Rachel Shahmon School
⟦line⟧
070 | 17280
Revenue output
Gabelle revenues
- | 7600 The second half of the 34 / 35 guarantee
14400 | 6800 The first half of the 35 / 36 guarantee
Miscellaneous revenues
Amount received from the )
Anglo-Jewish Association for the account of )
Shamash School for the past year ) 82 | 640
- | 40 Rent for the intestines factory
Ketubot revenue yield
785 | 879 For the Physical Council
⟦line⟧
070 | 17280 -- 14400 | 519 | 908 Carried forward
44
Fils | Dinar | Annual expenditure according to the general budget
. | . | 7869 Carried forward | 285
- | 60 | Charitable Sewing Association for Girls |
- | 90 | Cemetery Guarding |
- | 60 | Aid for the Poor |
810 | 1235 | Albert Sassoon and Laura Kadoorie Schools |
488 | 1123 | Shamash School |
596 | 954 | National School |
855 | 731 | Rachel Shahmoon School |
500 | 574 | Masouda Salman School |
600 | 580 | Al-Karam School |
288 | 1376 | Menashi Saleh School |
- | 192 | Ras al-Qarya Official School |
- | 50 | Schools Committee |
- | 100 | First installment of the purchase price of a house for Albert Sassoon School |
422 | 15498 | 500 General Expenses | -
651 | 743 | Amounts spent in addition to the budget for the year 34 / 935, approved by the General Council on December 15, 935 |
073 | 16242 | Carried forward | 10
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847
Council Debts
Council Assets
11596 091 | | 5087 997 | Previous
| | Old claims |
| | 175 635 | Previous
| | 1467 096 | Debt owed by Nuriel School
| | 375 - | Debt owed by Al-Midrash School
2052 731 | 35 - | Debt owed by two persons
| | Other claims |
| | 319 - | Imperial Bank of Iran
| | 22 - | Expenses suspended on Mulla Qadu's orchard
| | 18 750 | Advance to an employee
| | 10 - | Expenses paid for the purchase of Shlomo Somikh's house
| | 457 838 | Debt owed by the Hospitals Administration
| | 15 - | Debt owed by lawyer Saleh Azzouri
| | 30 - | Permanent advance with the Community Administration
1008 907 | 455 - | Expenses advanced for the completion and furnishing of Al-Samawal School and others
8149 635 | | |
2052 731 | Deducting the total of old claims shown above that are not expected to be collected | |
6096 904 | | |
5499 187 | Deficit as of 9/30/1936 | |
11596 091 | | |
We further note that the actual expenses during the six months ending on 3/30/1937 increased over the
Council's proportional revenues for the same period by approximately 1940 Dinars, making the realized deficit as of 3/31/1937
become approximately 7550 Dinars? Baghdad on 5/11/1937
Daoud Tweg, Saleh Faraj, Hayyim Israel, Nassim Hay
46
Fils Dinar Fils Dinar Fils Dinar
Previous balance 908 519 14400 = 17280 070
Chicken slaughter revenues 75 011 983 530
15383 530
Only one thousand eight hundred and ninety-six Dinars and five hundred and forty Fils 1896 540
Note: The total amounts spent on the budget for the year 35 / 936, which were approved for expenditure by
the General Council, written in the year 36 / 937, totaling 758 Dinars and 927 Fils, are included
within the budget accounts for the year 36 / 937
2 May 937
Accountant
Annex (C)
Statement of the General Financial Position of the Lay Council as of 30 / 9 / 936
Council Assets | Council Debts
Fils Dinar | Fils Dinar
997 13 Deposit | - 520 Bills payable
Rent of Ras al-Qarya School | (Arrears of allocations for departments
Paid in advance according to | 675 1822 (and institutions of the community
a bill for the period | 102 145 Claim of the Great Synagogue
from 1 / 11 / 36 to | 314 2308 Claim of the Ottoman Bank
3 / 10 / 937 | 120 - 091 4796
- 4954 Notes receivable |
Old claims |
Debt owed by Awqaf | (Half of the Gabelle revenues for the year
635 075 Nuriel | (35 / 936 for the period from
6800 | (1 / 10 / 36 to 31 / 3 / 937
997 5087 Carried forward | 091 11596
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process of insisting on the implementation of the existing condition, as it will result for the community, in terms of the outcome,
giving financial assistance to the administration of the Midrash in the amount that will be deducted to satisfy its claim, and this will
lead to the execution of clerical accounting transactions that are of no use.
2 - An amount of 1642/731 Dinars - which is the debt owed by the endowments and the Nuriel School.
The Nuriel endowments are managed independently from the community administration, as they have a trustee who manages them, i.e., collects
the endowment's yield and spends it according to the conditions of the endowment deed. It appears that the current practice in how to spend
the net yield is to divide it equally between the Meir Elias Hospital and the Rifka Nuriel School.
It appears that the endowment trustee, after the fire broke out in the Shatt Coffeehouse, was unable to rebuild the structure
and to manage the school itself. An agreement was reached between him and the community administration, first to borrow
from the aforementioned administration the necessary amounts for the purpose of rebuilding the structure, provided that the debt is repaid from
the surplus yield, and secondly, that the community administration manages the Nuriel School directly on a temporary basis on the
condition that the community has the right to collect the endowment yield on one hand and spend on the school's administration
on the other hand until the entire debt is repaid. This method continued during the
years 928, 929, and 930, and the result was that the endowment administration became indebted to the community
for the aforementioned amount of 1642/731 Dinars, which is the balance of the amounts paid by the community, whether
for the reconstruction or for the management of the school.
It appears to us at first glance that the issue of borrowing in the form it took is doubtful in its validity
from a legal standpoint, as the trustee should have obtained the judge's permission in the matter before proceeding with it, and also
entrusting the school's management in this manner to the community administration may be contrary to the provisions of the endowment deed,
and it is not possible to determine for certain whether it is now valid to pay the debt owed by the endowment in this manner from the annual
yield if the provisions of the endowment deed require spending the yield on specific areas. Is it permissible for the trustee, on
his own initiative and without permission issued by a competent authority, to spend the yield on other areas not stipulated?
748
⟦General Register⟧ ⟦...⟧
130 23511
7805 783
Report on Old Debts
The esteemed General Council had decided to refer the matter of the old debts owed to the Community Fund
by the endowments and the Nuriel School and the Midrash schools to a committee to audit the origin of these debts and to state
whether it is correct to collect them from the revenues of the properties endowed to those schools from a legal
and administrative perspective, or if they are among those that should be written off.
The Lay Council has indeed formed the required committee from the following distinguished gentlemen: the lawyer
Salman Al-Kabir, Saleh Faraj Hayyim, and Sion Shuaa Gigi. On July 13, 1937, it submitted the results
of its audits to the Lay Council as follows:
1 - An amount of 375 Dinars - This amount was handed over as a loan to the administration of the Midrash Talmud
Torah for the purpose of purchasing some properties - or part of them - and they were indeed purchased and endowed, and they
are today part of the endowments of Heskel Aaron Levi, the proceeds of which are spent on the administration of the Midrash Talmud Torah. The
Midrash administration agreed at the time to repay the borrowed amount gradually from the income of the purchased
property, but nothing of this sort has been done until now. It appears that the point requiring auditing
in this case is: should there now be an insistence on implementing the condition established between the Lay Council
and the administration of the Midrash Talmud Torah and collecting the price of the mentioned property gradually from its proceeds, or is
it permissible to overlook the claim for this amount? If we reflect carefully on this transaction, we find that it was not
a money loan transaction in its true sense, but rather it is more likely to be considered a type of exchange transaction
the result of which was the community's investment of the mentioned amount by purchasing the property and benefiting from its proceeds. The
community has obtained a property in exchange for the mentioned amount; as for the fact that this property is an endowment and not a pure
property of the community, this has no effect on the nature of the transaction as previously explained. This is on one hand, and on the other hand, since
the community administration is ultimately responsible for the administration of the public Midrash and its finances, we see no benefit
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(Statistics)
Information and statistics about Meir Elias Hospital and its affiliates
* The expenses incurred for the year 37/938 (starting from October 1, 937 to the end of
September 938 reached (10,778 Dinars and 540 Fils) compared to revenues for the same period of 10,816
Dinars and 363 Fils
* The total number of patients who entered the hospital during the year 37-938 reached (2,122 patients
who spent (29,474 days) in the hospital, at an average of 13-14 days per patient
* The number of patients present in Meir Elias Hospital daily ranges between 80-81 patients.
* During the same year, 2,032 Dinars and 399 Fils were spent on the subsistence of patients, doctors, nurses, employees, and servants. Subsistence represents everything spent on the aforementioned for food,
drinks, fruits, etc. Below are the details of this amount according to the estimation of the food that
is distributed in the hospital:
Dinar
216 | Subsistence for the professor (18 Dinars monthly, see the budget)
438 | Subsistence for first-class patients | The fee for staying in first-class rooms
| | is one Dinar per day, and the
| | number of days spent by first-class
| | patients in the hospital for the mentioned year
| | reached 3,505 days. Spent on each one of them
| | per day is what is estimated at 125 Fils
654 | What follows it |
50
in the endowment and contrary to its provisions? If we set the legal aspect aside and examine the matter from the
practical side only, we find that for the community administration to be able to fulfill its request, and given the magnitude of the amounts,
it will either close the school entirely and receive the entire annual yield until the debt is fully extinguished
and reopen it again after that, or by significantly reducing the school's expenses for the coming years
so that a surplus in the yield is obtained to help extinguish the debt, and this may be done by reducing the number of students
and lowering its teaching level. We do not see any practical benefit for the community in following either of the two aforementioned
options, given what will result from it in terms of establishing another school or making special arrangements
to meet the needs that will arise as a result of this action. Beyond that, there is an important point that
must be taken into consideration when deciding on the matter of collecting the aforementioned debt. The
Nuriel School is one of the few community institutions that its founders truly cared for when it was established,
and they secured for it an annual income that meets its needs and did not leave it to become a heavy burden on the budget
of the community. It may not be advisable - regardless of any other aspect - to allow it to become
a name without substance.
Based on these reasons, we suggest writing off all the amounts shown above from the community's accounts
and not persisting in collecting them. End.
Our Lay Council decided in its meeting held on 20-11-938 to present the matter to the
venerable General Council for a final decision ⟦?⟧
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* As for the hospital's deficit, it has remained as it was for years, and this year the committee
was unfortunately unable to introduce improvements to the hospital worth mentioning due to its financial hardship, except
for what the respected Nursing Mothers Relief Committee did by constructing three rooms and a large porch inside
the hospital garden for anatomy and such, the presence of which is inevitable in every hospital
(its cost is approximately 300 dinars), and what Mr. Murad Elias did by donating the construction of an annex for the
maternity rooms and a porch around them, in memory of his late wife. The committee's hope is firm that it will be able, according
to its diligence, to introduce the necessary improvements in the future.
* The major and minor operations performed at the Rima Khedouri Hospital reached 628
operations during the year.
* The number of visits for examination at the aforementioned hospital reached 4,374 visits per year.
* The number of daily treatment visits reached 151,320 visits per year.
* The number of inpatients in the hospital wards reached 197 patients per year.
* The number of prescription tickets given to the poor at the Dar al-Shifa pharmacy reached (33,450)
tickets per year.
(See the statistics of school clinics in the following table)
⟦illegible⟧
52
Dinars
654 | Previous balance
291 | Subsistence for second-class patients
576 | Subsistence for patients in free wards
361 | Subsistence for a doctor, 12 nurses, a clerk, a head of kitchen, an analysis room assistant, a food and clothing supervisor, and a seamstress. The number of these employees is 18, and they reside in the hospital permanently and eat all their meals there. The estimated expenditure for each of them is 55 fils per day.
116 | Subsistence for servants, maids, kitchen staff, and laundry workers (one meal per day for each). Their total number is 40, and the estimated expenditure for each of them is 8 fils per day.
34 | (Subsistence for the store supervisor, two janitors, a dresser, a telephone operator, and the pharmacist (between one and three meals).
2032 |
The fee for staying in second-class rooms is half a dinar per day. The number of days spent by second-class patients in the hospital for the mentioned year reached 2919 days. The estimated expenditure for each of them per day was 100 fils.
The number of days they spent in the hospital for the same year reached 23050 days. The estimated expenditure for each of them per day was 25 fils.
Page 84
Table comparing the results of primary school examinations in the community schools for the year 938/37
School | Albert Sassoon | Shamoon | Shamash | Menashi Saleh | Masouda Salman | Al-Wataniya | Noam | Laura Kadoorie
General Average | 71.51 | 68.34 | 67.86 | 67.35 | 67.10 | 66.40 | 61.99 | 60.36
English | (1-1) | (3-6) | (1-3) | (5-8) | (3-7) | (2-5) | (1-4) | (1-2)
| 83.75 | 70.45 | 78.76 | 62.00 | 69.00 | 74.60 | 75.15 | 79.79
Geometry | (2-2) | (1-3) | (2-6) | (1-1) | (1-4) | (1-5) | (3-7) | (2-8)
| 83.10 | 82.45 | 77.92 | 85.20 | 82.00 | 79.10 | 67.94 | 66.11
Arithmetic | (3-1) | (3-5) | (4-6) | (3-3) | (2-2) | (3-4) | (4-7) | (4-8)
| 79.79 | 70.45 | 69.12 | 73.00 | 74.16 | 71.20 | 65.84 | 57.78
Arabic | (4-1) | (2-3) | (3-4) | (2-2) | (4-6) | (4-7) | (2-5) | (3-8)
| 76.57 | 74.53 | 72.16 | 74.90 | 67.74 | 67.24 | 70.43 | 62.67
Geography | (5-2) | (4-1) | (5-5) | (4-6) | (5-3) | (5-4) | (5-7) | (6-8)
| 64.97 | 65.75 | 63.24 | 63.00 | 64.50 | 64.01 | 59.50 | 55.54
General Science | (6-1) | (5-2) | (8-6) | (6-3) | (6-4) | (6-5) | (7-7) | (5-8)
| 62.57 | 61.70 | 59.06 | 61.30 | 61.00 | 59.82 | 57.28 | 56.05
History | (7-4) | (6-3) | (6-1) | (4-2) | (7-5) | (7-6) | (6-7) | (8-8)
| 60.79 | 61.20 | 63.14 | 63.00 | 60.66 | 59.52 | 57.37 | 51.45
Civics | (8-1) | (7-2) | (7-3) | (7-5) | (8-4) | (7-3) | (8-6) | (7-7)
| 60.30 | 60.00 | 59.52 | 56.50 | 57.08 | 59.52 | 54.87 | 53.47
Note: (1) The first number in brackets indicates the rank of the subject relative to all schools
and the second number indicates the rank of the subject within the school
(2) These figures were extracted before the results of the supplementary exams appeared
54
Table of statistics on the work of school clinics for the 1937/1938 academic year
School Name | Those infected with Trachoma Grade A | Those infected with Trachoma Grade B | Those infected with Trachoma Grade C | Those infected with Trachoma Grade D | Those infected with various eye diseases | Number of infected | Total students
Albert Sassoon and Noorael | 24 | 35 | 27 | 64 | 50 | 200 | 937
Laura Kadoorie (Evening Study) | 45 | 69 | 59 | 86 | 109 | 368 | 1950
Shamash | 71 | 22 | 22 | 30 | 38 | 183 | 488
Rachel Shahmoon | 12 | 40 | 48 | 20 | 77 | 197 | 785
Al-Wataniya | 41 | 90 | 63 | 31 | 75 | 373 | 659
Masouda Salman | 33 | 53 | 71 | 33 | 75 | 198 | 363
Al-Makarem | 27 | 46 | 78 | 36 | 29 | 166 | 300
Menashi Saleh | 751 | 279 | 144 | 701 | 85 | 746 | 5101
Torah | 194 | 350 | 181 | 87 | 154 | 956 | 1378
Khan Menachem Saleh Daniel | 2 | 29 | 16 | 29 | 36 | 112 | 768
Ras al-Qarya Official | 25 | 43 | 31 | 26 | 26 | 151 | 244
Total | 875 | 1056 | 886 | 555 | 692 | 8058 | 0827
Page 85
On school fees
Ratio of fee-payers to total | Ratio of non-fee-payers to total | Total school students
Year | Year | Year
35-36 | 36-37 | 37-938 | 35-36 | 36-37 | 37-938 | 35-36 | 36-37 | 37-938
% | % | % | % | % | % | | |
85 | 93 | 93 | 15 | 7 | 7 | 655 | 706 | 685
75 | 75 | 79 | 25 | 25 | 21 | 1402 | 1395 | 1371
57 | 53 | 53 | 43 | 47 | 47 | 576 | 584 | 579
55 | 73 | 68 | 45 | 27 | 32 | 210 | 250 | 252
79 | 78 | 81 | 21 | 22 | 19 | 558 | 538 | 488
64 | 65 | 66 | 36 | 35 | 34 | 619 | 570 | 578
64 | 68 | 77 | 36 | 32 | 23 | 680 | 685 | 659
64 | 76 | 78 | 36 | 24 | 22 | 415 | 370 | 363
70 | 72 | 71 | 30 | 28 | 29 | 312 | 314 | 300
7 | .. | .. | 93 | 100 | 100 | 1023 | 1040 | 1015
0 | .. | .. | 100 | 100 | 100 | 1953 | 2000 | 1945
46 | 47 | 48 | 54 | 53 | 52 | 8403 | 8452 | 8235
Student Distribution Table
School | Number of Free Students Year | Number of Paying Students Year
| 35-936 | 36-937 | 37-938 | 35-936 | 36-937 | 37-938
Albert Sassoon | 98 | 52 | 46 | 557 | 654 | 639
Laura Kadoorie (for Girls) | 354 | 343 | 291 | 1048 | 1052 | 1080
Noam (for Girls) | 248 | 276 | 270 | 328 | 308 | 309
Nouriel | 94 | 68 | 80 | 116 | 182 | 172
Shamash | 116 | 117 | 93 | 442 | 421 | 395
Rachel Shahmoon | 223 | 198 | 195 | 396 | 372 | 383
Al-Wataniya | 245 | 221 | 149 | 435 | 464 | 510
Masouda Salman | 148 | 88 | 80 | 267 | 282 | 283
Al-Karam | 93 | 88 | 86 | 219 | 226 | 214
Menashi Saleh | 953 | 1040 | 1015 | 70 | - | -
Midrash Schools | 1953 | 2000 | 1945 | - | - | -
Total | 4525 | 4491 | 4250 | 3878 | 3961 | 3985
Page 86
School Fees Classification Table
Year 35 / 36 | Year 36 / 37 | Year 37 / 38
Number of free students | 4525 | 4491 | 4250
Number of students paying less than a quarter dinar for six months | 778 | 771 | 577
Number of those paying from 250 to 500 fils | 1341 | 1376 | 1480
From 501 to 1000 fils | 730 | 666 | 934
From 1001 to 1500 | 566 | 668 | 504
From 1501 to 2000 | 199 | 211 | 233
From 2001 to 2500 | 164 | 190 | 182
From 2501 to 3000 | 47 | 59 | 60
From 3001 to 3500 | 8 | 15 | 11
From 3501 to 4000 | 6 | 3 | 4
More than 4000 | 2 | 1 | 0
Total | 8403 | 8452 | 8235
Table of student distribution across classes in all schools except schools
Year 35 / 936 | Year 36 / 937 | Year 37 / 938
Number of classes | 114 | 115 | 117
Students of preparatory classes | 1194 | 1146 | 1075
First primary classes | 1088 | 1060 | 949
Second classes | 1122 | 1040 | 918
Third classes | 758 | 852 | 950
Fourth classes | 913 | 886 | 860
Fifth classes | 519 | 563 | 571
Sixth classes | 385 | 399 | 487
First intermediate classes | 199 | 244 | 209
Second classes | 166 | 134 | 155
Third classes | 98 | 118 | 90
Matriculation class | 8 | 10 | 26
Total | 6450 | 6452 | 6290
Student density per class | 56 | 57 | 54
Page 87
60
Appendix
The esteemed General Council had decided on December 22, 936, the recommendation of the
Lay Council to study the figures of the amounts claimed by the Hospitals Committee from the Lay Council amounting to
2485 Dinars
And since the accumulated claim that the Lay Council has against the hospitals reached on September 30,
937 (1559/240 Dinars), the previous Lay Council decided in its meeting held on
October 28, 1937, to submit a proposal to the General Council to write off one thousand Dinars from this
claim
And since our council finds no practical benefit from auditing the accounts and entering into details
given that both the Community Fund and the Hospitals Fund are in a state of financial deficit that makes it impossible
to settle the claims of one against the other, the Council has seen it more appropriate for the interest to submit
to the esteemed General Council a proposal to write off an amount of 1559/240 Dinars, including the thousand
Dinars that the previous Lay Council requested to be written off
This amount of 1559 Dinars represents everything the Council is owed by the hospitals as of September 30,
937, including the amount recorded as a debt on the hospitals for the value of the land acquired by the community
for the Meir Elias Hospital, on which the doctors' and nurses' houses and others were built
In exchange for writing off this amount, the Hospitals Committee, for its part, cancels its claim against the Lay Council
for the aforementioned amount of 2485 Dinars. As for the remainder of this amount, the Committee must settle it from
donations, subscriptions, and so on
Page 88
Comparative Statistical Table of School Fees
School | Total Realized Budget in Dinars (35 36 / 36 37 / 37 38) | Total Fees Collected in Dinars (35 36 / 36 37 / 37 38) | Ratio of Fees to Total Realized Budget Percentage (35 36 / 36 37 / 37 38) | Maximum Annual School Fee in Fils (35 36 / 36 37 / 37 38) | Minimum Annual School Fee in Fils (35 36 / 36 37 / 37 38) | Average School Fee for Fee-Payers in Fils (35 36 / 36 37 / 37 38) | Average Annual Fee for All Students in Fils (35 36 / 36 37 / 37 38) | Annual Cost per Student in Fils (35 36 / 36 37 / 37 38)
Albert Sassoon | 3028 | 2776 | 2839 | 1279 | 1305 | 1537 | 42 | 47 | 54 | 7300 | 7300 | 7300 | 500 | 500 | 500 | 2296 | 2000 | 2405 | 1952 | 1848 | 2244 | 4622 | 3932 | 4145
Laura Kadoorie for Girls | 2964 | 3082 | 3546 | 1889 | 1814 | 2260 | 64 | 59 | 64 | 7000 | 7000 | 7000 | 500 | 500 | 500 | 1802 | 1724 | 2092 | 1347 | 1300 | 1649 | 2114 | 2209 | 2586
Noam for Girls | 730 | 937 | 903 | 132 | 157 | 187 | 18 | 17 | 20 | 2000 | 2000 | 2000 | 300 | 300 | 300 | 403 | 508 | 605 | 229 | 269 | 323 | 1267 | 1605 | 1560
Nouriel | 527 | 556 | 584 | 130 | 136 | 146 | 25 | 24 | 25 | 2000 | 3000 | 3000 | 300 | 300 | 300 | 1123 | 747 | 848 | 620 | 544 | 579 | 2509 | 2224 | 2317
Shamash | 2282 | 2718 | 3118 | 844 | 891 | 1062 | 37 | 33 | 34 | 10300 | 9300 | 8000 | 300 | 300 | 500 | 1909 | 2116 | 2689 | 1512 | 1657 | 2176 | 4089 | 5052 | 6389
Rachel Shahmoon | 1502 | 1508 | 1721 | 588 | 575 | 608 | 39 | 38 | 36 | 5250 | 6300 | 6000 | 200 | 240 | 240 | 1485 | 1546 | 1587 | 950 | 1008 | 1052 | 2427 | 2646 | 2977
Al-Wataniya | 1455 | 1457 | 1507 | 397 | 409 | 499 | 27 | 28 | 33 | 3500 | 3000 | 3500 | 300 | 300 | 300 | 913 | 881 | 978 | 583 | 597 | 757 | 2132 | 2127 | 2302
Masouda Salman | 789 | 819 | 981 | 162 | 181 | 237 | 21 | 22 | 24 | 2500 | 4900 | 2500 | 100 | 100 | 100 | 607 | 942 | 837 | 390 | 490 | 653 | 1901 | 2214 | 2702
Al-Karam | 686 | 716 | 754 | 141 | 157 | 154 | 20 | 22 | 20 | 2000 | 1600 | 2000 | 200 | 200 | 300 | 644 | 695 | 720 | 451 | 500 | 513 | 2198 | 2280 | 2513
Menashi Saleh | 1416 | 1444 | 1588 | 28 | — | — | 2 | — | — | 1000 | — | — | 130 | — | — | 400 | — | — | 27 | — | — | 1384 | 1388 | 1564
Midrash Schools | 2454 | 2390 | 2287 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — | 1256 | 1195 | 1124
Summary | 17833 | 18403 | 19838 | 5590 | 5625 | 6690 | 31 | 31 | 34 | 10300 | 9300 | 8000 | 100 | 100 | 100 | 1441 | 1420 | 1978 | 665 | 697 | 812 | 2122 | 2185 | 2287
Page 90
Presidency of the Jewish Community
in Baghdad
To the Honorable and Distinguished Member of the General Council
Greetings and respect,
Enclosed is the budget book of the Lay Council for the year 38 / 939 along with its report on its activities and accounts in accordance with Article 16
of the Community Regulation No. 36 of 1931. Therefore, I request the favor of your presence at the Community Administration at 4:00 PM
on the afternoon of Sunday, January 22, 939, to hold an extraordinary meeting of the Honorable General Council
to consider the following items:
1 — Deliberation on the financial situation of the Lay Council.
2 — Ratification of the budget for the year 37 / 938 in accordance with Article 26 of the Regulation (pages 1 — 2 — 3 — 4 — 5)
as well as the budget for the year 38 / 939 (pages 35 — 36 — 37).
3 — Ratification of the amounts spent outside the budgets of the years 36 / 937 and 37 / 938 (p. 38).
4 — Consideration of the report on the old debts owed to the Lay Council (pages 48 — 49 — 50 — 60).
5 — Consideration of the Audit Committee's report regarding the audit of the Lay Council's accounts for the year 35 / 936
(pages 39 — 47).
6 — Election of a President for the Lay Council to replace the resigned President, Mr. Khedhouri Meir Lawee.
7 — Formation of a committee to examine the accounts of the Lay Council for the years 36 / 937 and 37 / 938 in accordance with Article 17 of the Regulation.
8 — Consideration of the letter received from Mr. Ezra Menachem Daniel regarding the cemetery of the late Mr. Sassoon
Saleh Daniel, requesting to make the area of the purchased cemetery one hundred meters instead of 92.71 meters.
9 — Election of a member for the Spiritual Council to replace the deceased member, the late Rabbi Shlomo Moshe Anyado.
Please accept our respects.
Baghdad, January 12, 1939
⟦Khedhouri...⟧
President of the Jewish Community in Baghdad
Page 91
Presidency of the Jewish Community
Baghdad
Number
Date: January 24, 1939
To the Honorable and Distinguished Notable
In view of the lack of a quorum at the meeting to which I invited the General Council to hold
on 1/22/1939, I have invited the aforementioned Council to hold a second meeting at four o'clock
in the afternoon on Sunday, January 29, 1939. I hope you will attend the meeting on time and I thank you.
On behalf of
President of the Community
Page 92
Presidency of the Jewish Community
in Baghdad
Telephone Number 531
Number:
Date: January 22, 1939
Subject: Postponement of the meeting of the Honorable General Council
Honorable Gentlemen, Members of the Honorable General Council
Respected
After greetings and respect
Due to the death of the late Rabbi Heskel Ezra, father of His Excellency the President of the Community, it has become necessary
to postpone the meeting of the Honorable General Council to which you were invited at 4:00 PM
this afternoon to another date. Please accept our respect;
⟦illegible⟧
Secretary
For filing
Page 93
Rabbi Sassoon Khedouri
President of the Jewish Community in Baghdad
Baghdad, February 7, 1939
To the Honorable Notable Member of the General Council
After greetings and respect:
In view of the lack of a legal quorum for the meeting to which I invited you
to be held on Sunday evening, 1/22/1939, I hope you will be so kind as to attend at
the Community Administration at five o'clock in the afternoon next Monday,
February 13, 1939, to hold the aforementioned meeting again in accordance with Article 14 of the
Jewish Community Regulation No. 36 of 1931, in order to consider the items
listed in the meeting agenda.
With respect.
On behalf of
President of the Community
Page 94
Rabbi Sassoon Khedouri
President of the Jewish Community in Baghdad
Baghdad, February 19, 1939
To the Honorable Distinguished Member of the General Council
After greetings and respect
I request your presence at the Jewish Community Administration at
five-thirty in the afternoon on Thursday, February 23, 1939, to hold
a meeting of the esteemed General Council to consider the remaining items of the agenda
of the previous meeting
Please accept my respects
President of the Community
Page 95
Based on the invitation I addressed to the General Council on there attended
at five-thirty in the afternoon of Thursday 2/23/1939, at the administration of
the community, forty-two members (including the head of the community) whose names are recorded in the register
to follow up on the items of the previous meeting.
The secretary read the minutes of the previous session before the Council, and upon finishing the recitation,
member Ibrahim Hayyim Moallem Nassim stood up and presented to the Council that the proposal submitted in the previous
meeting by member Heskel Murad regarding keeping the rabbis' salaries as they are without reduction, which
the High Council accepted, makes balancing the budget impossible. Reinstating the reduction for the rabbis
causes a deficit in the budget, while it is not right to task the Lay Council with managing
the budget on this basis. He pointed to the last proposal submitted by member
Khedhouri Murad Shaker to add the deficit amount of 168 Dinars to the allocations of the Menashi
Saleh School, and explained that the implication of this is that another member will propose adding the deficit amount to the allocations of
hospitals, and another will propose reinstating the amount deducted in the budget from school allocations.
As a result, the expenses in the budget will reach 16 thousand Dinars, while the revenues have been estimated
at 13 thousand Dinars, which will force the Council to distribute these revenues to the institutions
proportionally to the allocations of each, which inevitably leads to delaying the rabbis' salaries and not
paying them on time. Whereas if the Council accepted the budget as it came from the Lay Council
and agreed to the reduction of the rabbis' salaries, the balance would be achieved and the rabbis would be able to receive
their salaries, even if reduced, instead of receiving only part of them and recording the other part as a debt to them
on the fund indefinitely. Therefore, he submitted the following proposal:-
* I propose adding the following paragraph to the proposal of member Heskel Murad mentioned in the minutes of
<del>the meeting</del> the previous meeting, so it becomes as follows:- I propose keeping the rabbis' salaries as they are
without reduction, provided that there is an increase in the revenues of this year 38/1939, and after covering
the rabbis' salaries, the remaining increase shall be spent on covering the deficit of the Midrash Menashi Saleh School."
Ibrahim Hayyim
The proposal was put to a vote - accepted -
Then member Rabbi Salman Hooki Abboudi submitted his following proposal:-
"I propose adding the following to Ibrahim Hayyim's proposal: After covering the deficit of the Midrash Menashi
Saleh School from the increase in revenues, the deficit of the Midrash schools amounting to 51 Dinars shall be settled." The proposal was put
to a vote - accepted -.
Then member Mushra-Hakham Moshe Dangoor submitted the following proposal:-
"I propose adding the following paragraph to the previous proposal, which is:- After covering the deficit of
the Midrash schools from the increase in revenues, the hospital budget deficit amounting to 372 Dinars shall be settled."
The proposal was put to a vote - accepted -.
If
Page 96
- 2 -
Then the details of the budget as submitted by the Council were read and put to a vote, and they were accepted.
(3) Then the amounts spent outside the budgets of 1936/37 and
1937/38, amounting to 829 Dinars and 554 Fils, detailed on page 2 of
the report, were read to the Council and put to a vote - accepted -
(4) Consideration was given to the report on old debts submitted by the Audit Committee composed
of members Salman Al-Kabir, Saleh Faraj Hayim, Sion Shohet, published
on pages 48, 49, and 50, as well as the decision of the Lay Council listed on
page 60 of the report regarding the writing off of old debts owed to the Lay Council. The
Council first approved - the writing off of the old debt owed by the Midrash schools to the Community Fund
amounting to three hundred and seventy-five Dinars, as well as the writing off of the old debt owed by the endowments of
the Nuriel School amounting to one thousand six hundred and forty-two Dinars and 731 Fils, as well as the writing off
of the debt owed to the Council by the hospitals amounting to one thousand ⟦and nine hundred⟧ and fifty-nine Dinars and 240 Fils.
(5) The Council considered the report of the Audit Committee on the results of its audits of the accounts of
the Lay Council for the year 1935/36, and the final accounts for the mentioned year were put to
a vote - accepted -
(6) The resignation of Mr. Khedhouri Meir Lawee from the presidency of the Lay Council was read, and
papers were distributed to elect a president for the Council in his place. They were sorted by a committee composed of
members Rabbi Salman Hoki Abboudi, Saleh Faraj Hayim, Ibrahim Abboudi Khazzam, and
the result was as follows: ⟦line⟧
Number of Votes | Name
38 | Eliyahu Hayim Tawfiq
2 | Selim Isaac
1 | Rabbi Sassoon Khedhouri
1 | Ibrahim Hayim Salem Nassim
42 | Total (Forty-two) and thus Mr. Eliyahu Hayim Tawfiq became President
of the Lay Council.
(7) The Council considered the appointment of a committee to examine the accounts of the Lay Council for the years
1936/37 and 1937/38 in accordance with Article 17 of the Bylaws. The Council approved that
the audit be carried out by the same persons who audited the Council's accounts in the year 1935/36, namely
members Daoud Tweg, Saleh Faraj Hayim, Israel Nassim Hay, provided that the Lay Council
pays attention to the points raised by the aforementioned committee in the 1935/36 accounts report,
stating that the Audit Committee appointed by the Council cannot, of course, conduct a detailed audit
of the accounts of each school locally and separately, and that measures should be taken to task a person
Page 97
- 3 -
hired to perform the required audit and present it to the committee so that it can in turn submit the report
to the General Council; as for the person's fee, it shall be from the extraordinary expenses.
(8) The letter received from Mr. Ezra Menachem Daniel regarding the cemetery of the late
Mr. Sassoon Daniel was read, requesting that the area of the purchased cemetery be one hundred meters instead of
92 meters and 71 centimeters, in accordance with Article 47 of the Roads and Buildings Regulation, and this
request was put to a vote - accepted -
(9) Following the death of the member of the Spiritual Council, Rabbi Shlomo Laniado, ballots were distributed
to elect a member in his place, and the ballots were placed under the supervision of a committee composed of Rabbi Salman Hoki
Aboudi, Saleh Faraj Hayyim, Ibrahim Aboudi Khozem, and the result was as follows:
Name | Number of Votes
Rabbi Daoud Shaul | 32
Rabbi Yosef Rabia | 7
Two blank papers | 2
| 41
Member Eliyahu Mardoud left the meeting before the election, and thus Rabbi Daoud
Shaul became a member of the Spiritual Council.
⟦illegible⟧
Head of the Community
Page 98
Paragraph 7 of the resolution of the esteemed General Council taken at the meeting held on
23 / 2 / 1939
( 7 ) The Council considered the matter of appointing a committee to audit the accounts of the Lay Council for the year 36 / 37
and 37 / 938 in accordance with Article 17 of the Bylaws. The Council agreed that the audit should be carried out by the same persons
who audited the Council's accounts in the year 35 / 936, namely the members Daoud Tweg,
Saleh Faraj, Hayim Israel, and Nassim Hayy, provided that the Lay Council pays attention to the points
mentioned by the said committee in the account report for the year 35 / 936, stating that the audit committee
appointed by the Council cannot, of course, conduct a detailed audit of the accounts of each
school locally and separately, and that measures should be taken to commission a paid person to perform the required audit
and present it to the committee so that it can, in turn, submit the report to the General Council. As for the person's fee,
it shall be from the extraordinary expenses;
True Copy
Page 99
Rabbi Sassoon Khedouri
President of the Jewish Community in Baghdad
Baghdad, August 27, 1940
To the Honorable and Distinguished Member of the General Council
After greetings and respect,
Enclosed you will find the general budget book for the year 39 / 940 submitted by the Lay Council
In accordance with Article 16 of the Jewish Community Regulation No. 36 of 1931
Therefore, I request you to kindly attend the administration of the Jewish Community in Baghdad
At six-fifteen in the afternoon on Tuesday, September 10, 1940, to hold an extraordinary
meeting to consider the following items :-
Agenda
1) The general budget for the year 39 / 940
2) Amounts spent outside the budget of the year 38 / 939
3) A proposal to impose a fee on certificates issued by the Community Presidency
Please accept my respects.
Sassoon
President of the Community
Page 100
Rabbi Sassoon Khedouri
Head of the Jewish Community in Baghdad
Baghdad, September 11, 940
To the Honorable Distinguished Member of the General Council
After greetings and respect
In view of the lack of a quorum at the meeting I called the General
Council to hold on 9/10/940, I invite the esteemed Council to
hold a second meeting at six-fifteen in the afternoon on Sunday,
September 15, 940. I hope for your attendance at the meeting on time and I thank you.
Sassoon
Head of the Community