AI English Translation, Pages 551-575
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⟧
- 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
- 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
— 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
— 25 —
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
30294 | 33509 890 | 37469 | Brought forward | ⟦line⟧ Brought forward
| Medicines, cotton, etc. | | |
| 9447 235 | | Spent in 43-944 |
| 5283 859 | | Available in store at end of September 944 |
5750 | 4163 376 | 5500 | 4163 376 |
| Surgical instruments | | |
| 766 712 | | Spent in 43-944 |
| 324 068 | | Available in store at end of September 944 |
550 | 442 644 | 600 | 442 644 |
300 | 356 711 | 350 | Orchard expenses |
1500 | 3591 246 | 900 | Renovations and constructions |
— | 132 136 | 200 | Pipe repairs and value of pipes |
— | 494 35 | 450 | Electrical tools and repairs |
300 | 382 516 | 400 | Property tax and renovation of some properties |
38694 | 43072 554 | 45869 | | 45869
Section Twenty-Eight. Expenses of Rima Khedouri Hospital
Dinar | Fils Dinar | Dinar
1728 | 1916 608 | 2652 | Salaries with cost of living allowance |
1728 | 1916 608 | 2652 | Carried forward | 45869 Carried forward
Total Budget
— 14 —
Dinar | Fils Dinar | Dinar | Previous | Dinar | Previous
26504 | 617 | 29052 | 33364 | Previous | ⟦line⟧ | Previous
| | | | Fuels | |
| | | | 1244 600 | Spent in 43-944 |
| | | | 201 350 | Available in store at end of September 944 |
900 | 250 | 1043 | 950 | 1043 250 | |
800 | 467 | 981 | 450 | Furniture | |
| | | | Soap | |
| | | | 544 643 | Spent in 43-944 |
| | | | 116 600 | Available in store at end of September 44 |
400 | 043 | 428 | 450 | 428 043 | |
480 | 842 | 472 | 480 | Electricity | |
90 | 276 | 120 | 125 | Water | |
50 | 628 | 89 | 150 | Telephone fees | |
120 | 965 | 134 | 150 | Insurance | |
300 | 797 | 219 | 250 | Stationery | |
| | | | Miscellaneous expenses | |
| | | | 1230 299 | Spent in 43-44 |
| | | | 263 294 | Available in store at end of September 944 |
650 | 005 | 967 | 1100 | 967 005 | |
30294 | 890 | 33509 | 37469 | Following | ⟦line⟧ | Following
— 17 —
Chapter Fifteen — Revenues
Section Thirty: Revenues of Meir Elias Hospital
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
18000 | 855 20004 | 23750 | Accommodation fees | ⟦53433⟧ Previous
200 | 235 300 | 450 | Dressing and electrotherapy |
550 | 534 759 | 750 | Revenues collected from the poor |
1200 | 625 903 | 1150 | Operating room revenues |
1600 | 901 2127 | 2300 | Hospital's share of doctors' consultations |
1100 | 900 1169 | 1300 | Hospital's share of childbirth |
2500 | 613 1998 | 2100 | Hospital's share of operations |
400 | 475 704 | 1000 | Hospital's share of analysis |
2900 | 670 4395 | 4000 | Half of the canteen revenues |
550 | 737 666 | 600 | Donations |
50 | 269 65 | 70 | Zakat |
160 | 454 173 | 180 | External endowments |
1000 | — 845 | 1350 | Hospital's share of Rifka Nouriel property revenues |
1600 | 830 2217 | 2300 | Property revenues |
80 | 500 297 | 300 | Guarantee of roses and Elias |
150 | — 120 | 120 | Date guarantee |
450 | — 454 | 650 | From the Nurses' Aid Society, salaries of nurses and servants for the free maternity section |
32490 | 598 37204 | 42370 | Following | 52033 Following
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors' share⟧
⟦Doctors⟧
- 16 -
Dinar | Fils Dinar | Dinar | Total Budget | Dinar
1728 | 1916 608 | 2652 | Brought forward | 45869 Brought forward
| | | Medicines and surgical instruments |
| | 232 567 | Spent in 43-44 |
| | 450 208 | Present in store at end of Sept 944 |
550 | 782 358 | 600 | 782 358 |
30 | 19 921 | 30 | Fuel |
70 | 104 704 | 150 | Telephone, electricity, water and insurance |
150 | 94 325 | 125 | Stationery |
| | | Furniture and clothing |
| | 360 40 | Spent in 43-44 |
| | 250 7 | Present in store at end of Sept 944 |
95 | 110 33 | 50 | 110 33 |
150 | 91 510 | 120 | Miscellaneous and petty cash |
2773 | 2618 960 | 3727 | | 3727
Section Twenty-Nine - Expenses of Dar Al-Shifa Pharmacy and the Dispensary
Dinar | Fils Dinar | Dinar |
1206 | 1204 221 | 1407 | Salaries and high cost of living
900 | 735 960 | 800 | Medicines and cotton
80 | 80 — | 80 | Rent
170 | 146 628 | 150 | Miscellaneous
2356 | 2166 809 | 2437 | 2437
52033 Carried forward
- 19 -
Part Three
Community Institutions
Chapter Sixteen - Community Administration
Section Thirty-Three. Expenses
| Approved for year 43/44 Dinar | Actually spent for year 43/44 Fils Dinar | Estimated for year 44/45 Dinar
Salaries | 1389 | 1359 750 | 1584
Cost of living allowances | 330 | 324 500 | 330
Additional cost of living allowances | — | — — | 96
Rent | 325 | 325 — | 325
Miscellaneous expenses | 756 | 1056 712 | 915
Expenses | 2800 | 3065 962 | 3250
Chapter Seventeen - Spiritual Council
Section Thirty-Four - Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1540 | 1622 840 | 2000
Cost of living allowances | 489 | 503 — | 570
Additional cost of living allowances | — | — — | 150
Miscellaneous expenses | 71 | 96 118 | 130
Fees allowances | — | — — | 350
Expenses | 2100 | 2221 958 | 3200
Total Budget
Dinar
3250
3200
6450 and beyond
⟦illegible⟧
117
58
⟦illegible⟧
— 18 —
Total Budget
Dinar
⟦line⟧
52033 Carried forward
Dinar | Fils | Dinar | Dinar
Carried forward | 42370 | 37204 | 598 | 32490
From the fund of the Lay Council for an installment of the allocations | 2000 | 2000 | — | 2000
Extraordinary aid from the Lay Council for the high cost of living for all hospitals | 1550 | 1550 | — | 1550
⟦line⟧ | 45920 | 40754 | 598 | 35990
45920
2820
3293
52033
Section Thirty-One — Revenues of Rima Khedouri Hospital
Dinar | Fils | Dinar | Dinar
Hospital's share of examination and surgery fees | 950 | 721 | 653 | 550
Treatment fees | 1200 | 779 | 093 | 700
Accommodation fees | 220 | 212 | 105 | 150
Miscellaneous revenues | 550 | 294 | 249 | 200
⟦line⟧ | 2920 | 2007 | 100 | 1600
Section Thirty-Two — Revenues of Dar Al-Shifa Pharmacy
Dinar | Fils | Dinar | Dinar
Revenues from tickets, treatment, analysis, and dressing | 500 | 512 | 687 | 275
52033 Total of Part Two
⟦line⟧
Note:
1 — Total estimated hospital revenues for the year 44—945 (49340 Dinars)
2 — The inventory of the stores of Meir Elias Hospital and Rima Khedouri Hospital at the end of September 944 was valued at 7532—942 Dinars
3 — The proceeds from examinations, surgeries, analysis, childbirth, etc., are divided with the specialist doctors according to the current agreement with them, and the amounts listed in the budget represent the hospital's share only. As for the doctors' share, which reached 494—5496 Dinars last year and was paid through the hospital, it was not included in the revenues and expenditures.
— 21 —
Chapter Twenty — Charitable Institutions and General Expenses
Section Thirty-Seven — Expenses
Dinar | Fils Dinar | Dinar | | Total Budget | Dinar
170 | — | 170 | Grant to Tomchei Torah Society | 10415 | Brought forward
150 | — | 150 | Grant to the Girls' Charitable Sewing Society | |
200 | — | 200 | Grant to school eye clinics | |
450 | — | 450 | For School Committee expenses | |
60 | — | 60 | Grant to the kindergarten in Karrada | |
90 | — | 90 | Cemetery guarding | |
60 | 675 | 72 | Aid for the poor | |
764 | 985 | 825 | General expenses | |
500 | 774 | 579 | Hospitality expenses for foreign soldiers during holidays | |
2444 | 434 | 2598 | 2230 | 2230 |
12645 Total of Chapter Three
Summary of General Budget Estimates
For the year 1944/45
Dinar
58895 | Total of Chapter One (Schools)
52033 | Total of Chapter Two (Hospitals)
12645 | Total of Chapter Three (Community Institutions)
123573 | Total general budget expenditure for the year 1944—45
— 70 —
Total Budget | Chapter Eighteen - The Slaughterhouse | | |
Dinar | Section Thirty-Five. Expenses | Dinar | Fils Dinar | Dinar
6450 Carried forward | Salaries | 1075 | 1047 944 | 1075
| Cost of living allowances | 745 | 743 644 | 745
| Additional cost of living allowances | ⟦175⟧ | — — | —
| Miscellaneous expenses | ⟦100⟧ | 201 278 | 80
2100 | Expenses | 2100 | 1992 866 | 1900
Chapter Nineteen - The Hospices | | |
Section Thirty-Six. Expenses | Dinar | Fils Dinar | Dinar
Yeshivot salaries | 580 | 583 656 | 583
Cost of living allowances | 320 | 321 — | 321
Additional cost of living allowances | 60 | — — | —
Pensioners' salaries | 310 | 310 476 | 310
Cost of living allowances | 144 | 144 — | 144
Additional cost of living allowances | 36 | — — | —
Salaries for the needy | 190 | 198 576 | 188
Cost of living allowances | 180 | 180 — | 180
Additional cost of living allowances | 45 | — — | —
Expenses | 1865 | 1737 708 | 1726
1865
10415 Carried over
- 22 -
Budget of the Lay Council
Expenditures
School Allocations | Approved for year 43/44 Dinar | Actually spent for year 43/44 Fils | Actually spent for year 43/44 Dinar | Estimated for year 44/45 Dinar
Shamash | — | — | — | —
Albert Sassoon | 400 | — | 400 | 720
Laura Kadoorie | — | — | — | —
National Preparatory | — | — | — | —
Frank Iny | 500 | — | 500 | 500
National Intermediate for Girls | 900 | — | 900 | 600
Rachel Shahmoon | 650 | — | 650 | 800
Al-Wataniya | 400 | — | 400 | 450
Masouda Salman | 700 | — | 700 | 1000
Menashi Saleh | 3900 | — | 3900 | 4500
Noam | — | — | — | —
Nuraiel | — | — | — | —
Schools Committee | 450 | — | 450 | 430
| 7900 | — | 7900 | 9000
(Midrash Talmud Torah (Extraordinary allocations for high cost of living) | 400 | — | 400 | 400
(Midrash Talmud Torah (Additional extraordinary allocations for high cost of living) | — | — | — | 200
Hospitals (Extraordinary allocations for high cost of living) | 1500 | — | 1500 | 1550
Carried forward | 9800 | — | 9850 | 11150
X
X
⟦444⟧
⟦illegible⟧
- 23 -
Dinar | Fils | Dinar | Dinar
Previous balance | 11150 | 9850 | — | 9800
Hospital allocations | 2000 | — | — | —
For school eye clinics | 200 | 200 | — | 200
Community administration | 3250 | 3065 | 962 | 2800
Spiritual Council | 3200 | 2221 | 958 | 2100
Slaughterhouse | 2100 | 1992 | 866 | 1900
Hospices (Tekeyas) | 1865 | 1737 | 708 | 1726
Grant to Tokhi Torah Society | 170 | 170 | — | 170
Grant to the Girls' Charitable Sewing Society | 150 | 150 | — | 150
Grant to the Kindergarten in Karrada | 60 | 60 | — | 60
Cemetery guarding | 90 | 90 | — | 90
Aid for the poor | 60 | 72 | 675 | 60
Unforeseen expenses | 800 | 825 | 985 | 764
Hospitality expenses for foreign soldiers during religious holidays | 270 | 579 | 774 | 500
⟦Grant to the Society for Aiding the Needy⟧ | 25365 | 21016 | 928 | 20320
⟦Old debt holders⟧ | | | |
Filling a swamp in the cemetery | — | 150 | — | —
Grant to the ambulance project in London | — | 100 | — | —
Other aids | — | 81 | — | —
⟦Retirement compensations⟧ | | | |
Expenditures | 25365 | 21347 | 928 | 20320
Revenues
Dinar | Fils | Dinar | Dinar
Gabelle fees | 21000 | 20165 | — | 20140
Ketubot fees | 4000 | 3980 | 854 | 2900
Rents | 450 | — | — | 50
Miscellaneous revenues | 50 | 130 | 375 | 210
Revenues | 25500 | 24276 | 229 | 23300
— 25 —
Statement of the financial position of the Lay Council as of October 1, 1944
| Dinar | Fils
Notes receivable | 10827 | 875
Deposit | 22 | 497
| 10850 | 372
Deduct debts owed by the Lay Council
Loan from Midrash Talmud Torah | 425 | —
Loan from Nuriel School | 2922 | 800
Correct balance of the accounts receivable ledger according to the balance sheet | 6937 | 392
| 10285 | 192
Correct balance from the general revenue account | 565 | 180
The financial position of the Lay Council on October 1, 1944
Total annual revenues as follows:—
Gabelle | |
First half | 10115 | —
Second half | 10050 | — | 20165 | —
Ketubot revenues | 3980 | 854
From certificates | 100 | —
Surplus | 30 | 375 | 24276 | 229
Deduct annual expenditure
Total amounts allocated in the budget | 20320 | —
Total amounts spent outside the budget as listed below | 1028 | 378
Expenditures outside the budget | 1382 | 628 | 21348 | 378
Savings from community expenditures | 354 | 250 | 2927 | 851
1028 | 378
Deduct the deficit on the Lay Council fund | | | 2362 | 671
Correct balance from general revenues | | | 565 | 180
Correct surplus for the year 1943-1944
- 24 -
Report of the Audit Committee
on the accounts of the Lay Council from October 1, 1942, to the end of September 1944
Baghdad, March 8, 1945
To
The Honorable President of the Jewish Community
Subject - Auditing the accounts of the Lay Council for the years 42/43 and 43/44
After greetings and much respect
Based on the decision of the esteemed General Council taken at its meeting held on July 20, 944, communicated to us by your Excellency's letter
No. 7993 dated November 30, 944, we attended the headquarters of the community administration and audited the accounts of the Lay Council
for the years 1942-943 and 1943-944 ending September 1944, and we confirmed the correctness of the current expenditures with the allocations
of the approved budget for each of the two mentioned years. We noticed that some excess in expenditures occurred relative
to the amounts estimated in the budget, including an amount of 2097-589 Dinars for the year 42-1943, which was coupled with the approval of the esteemed
General Council on July 20, 1944. As for the accounts of the year 43-1944, an excess of 1382-628 also occurred
Dinars, and after deducting an amount of 354-250 for the savings that occurred in the community administration expenditures, the
net excess becomes 1028-378 Dinars, as its details are shown in the two attached tables. We have also audited
the financial position of the community fund on October 1, 1944, and confirmed its compliance with the relevant records as
shown in the attached summary.
Please accept our highest respect.
Shimon Sofer Daoud Twig
— 27 —
Explanatory information from the Hospitals Committee
regarding subsistence costs at Meir Elias Hospital
Number
2873 | Total number of patients admitted to the hospital from 1-10-1943 until the end of 30-9-1944.
Number of Days
27223 | Total days spent by poor patients in the hospital during that period.
10504 | Total days spent by paying patients in the hospital during that period.
Fils | Dinar
15568 | 105 | Net total subsistence costs incurred for that period of all types.
Below is the average daily subsistence cost for each free patient, paying patient, nurse, employee,
and servant during the mentioned period, i.e., from 1-10-1943 until the end of 30-9-1944, noting that the average subsistence cost of a servant
amounting to 71 fils per day was considered the basic unit for the average subsistence costs of poor patients, paying patients, nurses, etc...
according to the ratio established below:
Daily Cost | Number of Units | Person
71 | 1 | Servant
213 | 3 | Free Patient
427 | 6 | Paying Patient
213 | 3 | Nurse
106 | 1.5 | Employee (one lunch meal only)
54 | 0.75 | Washer or Ironer
426 | 6 | On-call Doctor
142 | 2 | Laboratory Doctor (one lunch meal only)
71 | 1 | On-call Storekeeper or On-call Dresser.
— 26 —
Statement of amounts spent in excess of the budget for the year 1943/44
| Total | Budgeted | Extra-budgetary
| Fils Dinar | Fils Dinar | Fils Dinar
Albert Sassoon School | — 400 | — 400 | — —
Rachel Shahmoon School | — 650 | — 650 | — —
National School | — 400 | — 400 | — —
Masouda Salman School | — 700 | — 700 | — —
Menashi Saleh School | — 3900 | — 3900 | — —
Intermediate School for Girls | — 900 | — 900 | — —
Frank Iny Intermediate | — 500 | — 500 | — —
Schools Committee | — 450 | — 450 | — —
Midrash Talmud Torah | — 400 | — 400 | — —
Kindergarten in Karrada | — 60 | — 60 | — —
Hospitals and School Clinics | 1750 — | 1700 — | 50 —
Community Administration | 1359 750 | 1714 — | (354 250 Surplus)
Spiritual Administration | 1718 958 | 1611 — | 107 958
Slaughterhouse Administration | 1249 222 | 1155 — | 94 222
Hospices | 1092 708 | 1081 — | 11 708
Tomchei Torah | 170 — | 170 — | — —
High Cost of Living | 2216 544 | 2209 — | 7 544
Girls' Charitable Sewing Society | 150 — | 150 — | — —
Cemetery Guarding | 90 — | 90 — | — —
General Expenses | 2280 372 | 1580 — | 700 372
Expenses for Foreign Soldiers during Holidays | 579 774 | 500 — | 79 774
Filling the swamp in the cemetery | 150 050 | — — | 150 050
Donations for the London Ambulance Project | 100 — | — — | 100 —
Total distribution of gratuities and aid | 81 — | — — | 81 —
Excess | 21348 378 | 20320 — | 1028 378
— 29 —
Explanatory Memorandum
Budget for the year 943 — 944
The General Council had approved an amount of 20,320 Dinars in the expenditure section of the budget of the Lay Council
for the year 43—1944, and the actual expenditures reached 21,348.378 Dinars, with an excess of 1,028.378 Dinars as detailed
on (p. 26). The Council has submitted a request for the esteemed General Council's approval of this excess.
As for the realized revenues for the mentioned year, they reached 24,276.229 Dinars against the estimated 23,300 Dinars, an increase of
976.229, mostly from the increase in Ketubot fee revenues. The surplus for the year 43—944, which reached 2,927.851 Dinars,
was allocated to extinguish the remaining deficit, as is clear from reviewing the accounts on (p. 25).
Budget for the year 944—1945
The total general budgets for the community's institutions for the year 44—945, according to the Council's estimates, reached 123,573 Dinars
(p. 21). As for the specific budget of the Lay Council itself, it was estimated in the expenditure section at 25,365 Dinars, an increase of
4,000 Dinars over the actual expenditure last year. The reason for this increase is due to:
1 — The resumption of hospital allocations that were being paid in the past three years to settle the debt,
amounting to 2,000 Dinars.
2 — The additional cost-of-living allowances decided by the Lay Council for this year. These allowances, which
were paid at a rate of one Dinar for those receiving a salary of less than 15 Dinars per month, and one and a quarter Dinars for those receiving a salary exceeding 15 Dinars,
in addition to the original cost-of-living allowances, reached 2,400 Dinars in the schools. The greater part of this
amount was covered by fees, and the Council was forced to add 1,100 Dinars to the school allocations to cover the remainder. We also allocated 200
additional Dinars to the Midrash Committee for the same purpose, while the additional cost-of-living allowances for the community's institutions reached
about 600 Dinars.
As for the revenue side, it was estimated at 25,500 Dinars, compared to 24,276 Dinars realized last year. The reason for
this increase is due to the rise in the Gabelle commitment fee.
— 28 —
On this basis, the annual living costs for the mentioned period are as follows:—
Dinar | Fils
1482 | 480 | Living costs for 58 servants at a rate of 71 fils per day.
5798 | 499 | Living costs for free patients for 27,223 days, which is the number of days they stayed in the hospital as shown above, at a rate of 213 fils per day.
4485 | 208 | Living costs for paying patients for 10,504 days, which is the number of days they stayed in the hospital as shown above, at a rate of 427 fils per day.
2760 | 480 | Living costs for 36 nurses, including the kitchen supervisor, the furniture supervisor, and the seamstress, at a rate of 213 fils per day.
572 | 400 | Living costs for 15 employees for one meal at noon only, at a rate of 106 fils per day.
213 | 840 | Living costs for 11 washerwomen and ironers for one meal at noon only, at a rate of 54 fils per day.
153 | 360 | Living costs for the on-call doctor at a rate of 426 fils per day.
51 | 120 | Living costs for the laboratory doctor for one meal at noon only, at a rate of 142 fils per day.
51 | 120 | Living costs for an on-call warehouse officer with an on-call dresser for one meal only, at a rate of 71 fils per day for each of them.
15568 | 507 |
Note:
Some poor patients are given additional meals at ten o'clock in the morning and also at four o'clock in the afternoon, i.e., five meals a day, according to the doctor's orders. As for paying patients, they are always given five meals a day, i.e., in the morning, at ten o'clock, at noon, and at four o'clock in the afternoon, all within the daily costs listed above.
The Israelite Lay Council
in Baghdad
General Budget
for the year 1943 - 1944
July 1944
Al-Rashid Press • Baghdad
The Israeli Lay Council
in Baghdad
Date: June 15, 1944
Subject Summary: General Budget for the year 1943 / 1944
Honorable President of the Israeli General Council - Baghdad
After greetings and respect,
I submit to your Excellency herewith the general budget organized by the Lay Council for the institutions and departments of the community for the year
1943 / 1944, requesting you to kindly present it to the esteemed General Council in accordance with Article 16 of the Community Regulation No. 36
of the year 1931.
With respect to your Excellency,
Al-Bahir ⟦Menseem⟧ Noufi
President of the Lay Council
- 2 -
General Budget for the year 1943/44
Chapter One - Schools
Section One - Shamash Secondary School for Boys
Part One . Expenses
| Approved for year 42/43 | Actual expenditure for year 42/43 | Estimated for year 43/44
| Dinar | Fils Dinar | Dinar
Salaries | 4854 | 4970 460 | 5420
Cost of living allowances | 540 | 514 160 | 1220
Miscellaneous expenses | 150 | 213 524 | 150
For the library, laboratory, summer course, and student cooperation committee | 160 | 193 485 | 100
Expenses | 5704 | 5891 629 | 6890
Part Two . Revenues
| Approved in 42/43 | Realized 42/43 | Estimated 43/44
| Dinar | Fils Dinar | Dinar
School fees | 5039 | 5014 500 | 6155
Revenue from amounts deposited with the Anglo-Jewish | 635 | 635 - | 635
Miscellaneous revenues | 30 | 149 133 | 100
Revenues | 5704 | 5798 633 | 6890
Section Two - National Preparatory School for Boys
Part Three . Expenses
| Dinar | Fils Dinar | Dinar
Salaries and lecture fees (continued) | 1200 | 1397 022 | 1500