AI English Translation, Pages 576-600
- 3 -
Continuation of Section Three. Expenses
Dinar | Fils Dinar | Dinar
Brought forward | 1200 | 1397 022 | 1500
Cost of living allowances | 160 | 128 130 | 250
Rent | 250 | 250 - | 250
Salaries and lectures for the evening section | - | - - | 400
Miscellaneous expenses | 290 | 189 610 | 200
Expenses | 1900 | 1964 762 | 2600
Section Four. Revenues
Dinar | Fils Dinar | Dinar
School fees | 1900 | 2062 - | 1950
Evening section fees | - | - - | 650
Miscellaneous revenues | - | 16 300 | -
Revenues | 1900 | 2078 300 | 2600
Chapter Three - Albert Sassoon School (Intermediate Primary) for Boys
Section Five. Expenses
Dinar | Fils Dinar | Dinar
Salaries | 3400 | 3374 316 | 3900
Cost of living allowances | 579 | 567 136 | 1200
Residence allowances | 144 | 135 - | 400
Director's housing rent allowance | 70 | 70 - | 90
Repairs and miscellaneous expenses | 207 | 254 634 | 410
Expenses | 4400 | 4401 086 | 6000
Section Six. Revenues
Dinar | Fils Dinar | Dinar
School fees (Carried forward) | 4130 | 3991 250 | 5500
— 4 —
Continuation of Section Six. Revenues
Dinar | Fils Dinar | Dinar
Brought forward | 4130 | 3991 250 | 5500
Miscellaneous revenues | 70 | 96 040 | 100
Allocations for the Physical Council | 200 | 200 — | 400
Revenues | 4400 | 4287 290 | 6000
Chapter Four — Laura Kadoorie School (Intermediate Primary) for Girls
Section Seven. Expenses
Dinar | Fils Dinar | Dinar
Salaries | 3940 | 3972 010 | 4350
Cost of living allowances | 839 | 833 750 | 1650
Residency allowances | 168 | 168 — | 450
Housing rent for the principal | 70 | 70 — | 90
Repairs and miscellaneous expenses | 343 | 281 610 | 460
Expenses | 5360 | 5325 370 | 7000
Section Eight. Revenues
Dinar | Fils Dinar | Dinar
School fees | 5150 | 5437 250 | 6800
Revenues from amounts deposited with the Anglo-Jewish | 100 | 100 — | 100
Miscellaneous revenues | 110 | 114 630 | 100
Revenues | 5360 | 5651 880 | 7000
Chapter Five — Frank Iny Intermediate School for Boys
Section Nine. Expenses
Dinar | Fils Dinar | Dinar
Salaries (carried forward) | 1248 | 1228 211 | 1700
- 5 -
Continuation of Section Nine. Expenses
| Dinar | Fils Dinar | Dinar
Brought forward | 1700 | 1228 211 | 1248
Cost of living allowances | 450 | 167 190 | 173
Furniture | 300 | 48 150 | 50
Rent | 204 | 204 - | 204
Miscellaneous expenses | 246 | 180 148 | 125
Expenses | 2900 | 1827 699 | 1800
Section Ten. Revenues
| Dinar | Fils Dinar | Dinar
School fees | 1896 | 1316 - | 1300
School founder's grant for rent | 204 | 204 - | 204
School founder's grant for furnishing | - | 50 - | 50
Miscellaneous revenues | - | 53 290 | 46
Physical Council allocations | 500 | 200 - | 200
Deficit | 300 | - | -
Revenues | 2900 | 1823 290 | 1800
Chapter Six - Private Intermediate School for Girls
Section Eleven. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 850 | 597 650 | 600
Cost of living allowances | 250 | 103 500 | 111
Rent | 165 | 165 - | 165
Furniture and expenses | 135 | 89 869 | 80
Expenses | 1400 | 956 019 | 956
— 6 —
Section Twelve . Revenues
Dinar | Fils Dinar | Dinar
450 | 330 500 | 500 | School fees
6 | 18 — | — | Miscellaneous revenues
500 | 500 — | 900 | Physical Council allocations
956 | 848 500 | 1400 | Revenues
Chapter Seven — Rachel Shahmoon Primary School for Boys
Section Thirteen . Expenses
Dinar | Fils Dinar | Dinar
1554 | 1560 136 | 1750 | Salaries
372 | 371 302 | 65 | Cost of living allowances
174 | 148 278 | 150 | Miscellaneous expenses
— | — — | 250 | Repairs and furniture
2100 | 2079 716 | 2800 | Expenses
Section Fourteen . Revenues
Dinar | Fils Dinar | Dinar
1250 | 1275 — | 2000 | School fees
66 | 66 — | 92 | Ministry of Education grant
34 | 53 030 | 58 | Miscellaneous revenues
750 | 750 — | 650 | Physical Council allocations
2100 | 2144 030 | 2800 | Revenues
- 7 -
Chapter Eight - National Primary School for Boys
Section Fifteen. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1526 | 1457 350 | 1750
Cost of living allowances | 372 | 330 750 | 700
Rent | 250 | 250 - | 250
Furniture, miscellaneous expenses, and gratuities for dismissed teachers | 92 | 184 636 | 200
Expenses | 2240 | 2222 736 | 2900
Section Sixteen. Revenues
| Dinar | Fils Dinar | Dinar
School fees | 1574 | 1602 800 | 2350
Ministry of Education grant | 66 | 66 - | 92
Miscellaneous revenues | 50 | 60 700 | 58
Physical Council allocations | 550 | 550 - | 400
Revenues | 2240 | 2279 500 | 2900
Chapter Nine - Masouda Salman Primary School for Boys
Section Seventeen. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1140 | 1163 750 | 1440
Cost of living allowances | 280 | 284 375 | 550
Rent | 175 | 175 - | 175
Miscellaneous expenses and gratuity for a dismissed teacher | 75 | 133 268 | 135
Expenses | 1670 | 1756 393 | 2300
- 8 -
Section Eighteen . Revenues
Dinar | Fils Dinar | Dinar
1000 | 953 900 | 1500 | School fees
40 | 40 - | 56 | Ministry of Education grant
30 | 50 365 | 44 | Miscellaneous revenues
600 | 600 - | 700 | Physical Council allocations
1670 | 1644 265 | 2300 | Revenues
Chapter Ten - Munshi Saleh Primary School for Boys
Section Nineteen . Expenditures
Dinar | Fils Dinar | Dinar
2375 | 2364 257 | 2750 | Salaries
709 | 686 864 | 1350 | Cost of living allowances
128 | 203 030 | 250 | Miscellaneous expenses and gratuity for a dismissed teacher
3212 | 3254 151 | 4350 | Expenditures
Section Twenty . Revenues
Dinar | Fils Dinar | Dinar
165 | 174 310 | 220 | School fees
150 | 150 - | 150 | Donation from the late founder of the school
40 | 71 381 | 80 | Miscellaneous revenues
2857 | 2857 - | 3900 | Physical Council allocations
3212 | 3252 691 | 4350 | Revenues
— 9 —
Chapter Eleven — Tova Noam Primary School for Girls
Section Twenty-One . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 776 | 755 609 | 810
Cost of Living Allowances | 245 | 225 375 | 420
School Building Rent | 220 | 220 — | 220
Furniture and Miscellaneous Expenses | 129 | 177 513 | 150
Expenses | 1370 | 1378 497 | 1600
Section Twenty-Two . Revenues
Dinar | Fils Dinar | Dinar
School Fees | 370 | 372 300 | 450
Miscellaneous Revenues | 20 | 25 144 | 25
Land Revenues | 980 | 855 066 | 2125
Revenues | 1370 | 1252 510 | 2600
Chapter Twelve — Rivka Nouriel Primary School for Boys
Section Twenty-Three . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 957 | 966 676 | 1000
Cost of Living Allowances | 238 | 234 727 | 425
Miscellaneous Expenses and Repairs | 85 | 126 078 | 225
Expenses | 1280 | 1327 481 | 1650
— 21 —
Chapter Two
Hospital Budget
Chapter Fourteen — Meir Elias Hospital
Section Twenty-Seven. Expenses
Approved for year 42/43 Dinars | Actual expenditure for year 42/43 Fils Dinars | Estimated for year 43/44 Dinars
Salaries | 8130 | 7394 864 | 10728
Cost of living | — | 521 394 | 1476
Subsistence | 6500 | 9799 168 | 13500
Clothing and furnishings | 250 | 320 707 | 800
Fuel | 450 | 697 507 | 900
Furniture | 50 | 873 205 | 800
Soap | 350 | 244 740 | 400
Electricity | 350 | 423 046 | 480
Water | 80 | 86 656 | 90
Telephone fees | 50 | 31 240 | 50
Insurance | 100 | 45 450 | 120
Stationery | 150 | 221 522 | 300
Medicines, bandages, cotton and surgical materials | 2800 | 4448 584 | 5750
Surgical instruments | — | — | 300
Medicines for analysis | — | 104 405 | 250
Miscellaneous expenses | 470 | 689 167 | 650
Garden expenses. Machine oil and labor wages | 100 | 231 223 | 300
Carried forward | 19830 | 26132 878 | 36894
— 10 —
Section Twenty-Four . Revenues
Dinar | Fils Dinar | Dinar
School Fees | 450 | 494 800 | 750
Endowment Revenues | 830 | 574 719 | 900
Miscellaneous Revenues | — | 14 244 | —
Revenues | 1280 | 1083 763 | 1650
Chapter Thirteen — Al-Maras Schools
Section Twenty-Five . Expenses
Dinar | Fils Dinar | Dinar
Salaries | 1914 | 1935 304 | 2050
Cost of Living Allowances | — | — — | 450
Installment for Extinguishing Teachers' Debts | — | — — | 350
Property Tax | 140 | 189 623 | 200
Insurance and Miscellaneous Expenses | — | 278 210 | 250
Renovations | 606 | 512 896 | 300
Expenses | 2660 | 2916 033 | 3600
Section Twenty-Six . Revenues
Dinar | Fils Dinar | Dinar
Property Rents | 1525 | 1936 928 | 2125
External Revenues | 710 | 643 080 | 650
Debt Installment from the Spiritual Council | 425 | 425 — | 425
Subsidy from the Spiritual Council for Teachers' Cost of Living | — | — — | 400
Miscellaneous Revenues | — | 50 404 | —
Revenues | 2660 | 3055 412 | 3600
- 13 -
Dinar | Fils Dinar | Dinar
Previous balance | 31890 | 127 24588 | 19290
Guarantee of orchard products | 150 | 250 138 | -
⟦{⟧ From the Nursing Mothers Relief Society, salaries for part of | 450 | - - | 250
⟦{⟧ the nurses of the free maternity wards | | |
Revenues | 32490 | 377 24716 | 19540
Chapter Fifteen - Dar Al-Shifa Pharmacy and Dispensary
Section Twenty-Nine. Expenses
Dinar | Fils Dinar | Dinar
Salaries and high cost of living allowances | 1206 | 507 1028 | 840
Medicines and cotton | 900 | 229 614 | 650
Electricity and dispensary rent | 100 | 55 107 | 080
Telephone fees, stationery, furniture, and miscellaneous expenses | 150 | 869 102 | -
Expenses | 2356 | 155 1853 | 1570
Section Thirty. Revenues
Dinar | Fils Dinar | Dinar
Revenue from tickets, medicines, treatment and dressing fees | 275 | 834 470 | 260
Chapter Sixteen - Rima Khedouri Eye Hospital
Section Thirty-One. Expenses
Dinar | Fils Dinar | Dinar
Salaries and high cost of living allowances | 1728 | 895 1345 | 1254
Medicines, cotton, and value of tickets from Dar Al-Shifa | 400 | 86 269 | 500
Carried forward | 2128 | 755 1615 | 1754
- 12 -
Continuation of Section Twenty-Seven. Expenses
Dinar | Fils Dinar | Dinar
Brought forward | 36894 | 26132 878 | 19830
Constructions and renovations | 900 | 920 995 | 400
Building two rooms for nurses and a road wall | 600 | - | -
Property tax, guarding, and property renovations | 300 | 284 518 | 100
Purchase of land adjacent to the hospital | - | 507 - | -
Expenses | 38694 | 27845 391 | 20330
Section Twenty-Eight. Revenues
Dinar | Fils Dinar | Dinar
Accommodation fees | 18000 | 12536 130 | 12000
Operations | 2500 | 2171 658 | 1550
Dressing | 200 | 123 740 | -
Revenues collected from the poor | 550 | 507 850 | 300
Operating room revenues | 1200 | 816 400 | 400
Maternity revenues | 1100 | 1030 375 } | 1550
Hospital share from doctors' clinics | 1600 | 1696 962 } |
Analyses | 400 | 272 464 | 75
From external endowments | 160 | 157 620 | 170
Half of the revenues of the Kutbuth | 2900 | 2613 339 | 1700
Property revenues | 1600 | 1325 029 | 500
Hospital share from the revenues of Rifqa Nurail | 1000 | 518 638 | 625
Zakat | 50 | 101 194 | 50
Donations | 550 | 649 223 | 300
Revenues of roses and myrtle | 80 | 67 500 | 70
| 31890 | 24588 127 | 19290
⟦line⟧ 14 ⟦line⟧
Dinar | Fils Dinar | Dinar |
1754 | 1615 755 | 2128 | Previous
--- | 27 417 | 30 | Fuel
--- | 32 030 | 150 | Surgical instruments
40 | 75 735 | 70 | Telephone, electricity, water and insurance fees
--- | 146 063 | 150 | Stationery
60 | 30 993 | 95 | Furniture, clothing and furnishings
150 | 169 079 | 150 | Miscellaneous expenses
2004 | 2097 072 | 2773 | Expenses
Section Thirty-Two. Revenues
Dinar | Fils Dinar | Dinar |
400 | 407 380 | 550 | Examination fees and surgery costs
700 | 660 728 | 700 | Treatment fees
100 | 163 275 | 150 | Accommodation fees
--- | 227 730 | 200 | Miscellaneous revenues
1200 | 1459 113 | 1600 | Revenues
❧❧❧
— 15 —
Summary of Chapter Two
Expenditures | Approved for the year 42/43 | Actually spent for the year 42/43 | Estimated for the year 43/44
| Dinar | Fils Dinar | Dinar
Meir Elias Hospital | 20330 | 27845 391 | 38694
Reema Khedouri Hospital | 2004 | 2097 072 | 2773
Dar Al-Shifa Pharmacy and Dispensary | 1570 | 1853 155 | 2356
| 23904 | 31795 618 | 43823
Revenues | Dinar | Fils Dinar | Dinar
Meir Elias Hospital | 19540 | 24716 377 | 32490
Reema Khedouri Hospital | 1200 | 1459 113 | 1600
Dar Al-Shifa Pharmacy | 260 | 470 834 | 275
| 21000 | 26646 324 | 34365
Allocations (Extraordinary) from the Lay Council | 500 | — 500 | 1500
Third installment of the hospitals' claim on the Community Fund | 2000 | — 2000 | 2000
Revenues | 23500 | 28696 324 | 37865
- 87 -
Chapter Nineteen - The Slaughterhouse
Section Thirty-Five. Expenses
| Dinar | Fils Dinar | Dinar
Salaries | 1075 | 1135 396 | 1151
Cost of living | 745 | - - - | -
Miscellaneous expenses | 80 | 116 178 | 34
Expenses | 1900 | 1251 574 | 1185
Chapter Twenty - The Hospices
Section Thirty-Six. Expenses
| Dinar | Fils Dinar | Dinar
Yeshivoth salaries | 583 | 568 206 | 555
Cost of living allowances | 321 | - - - | -
Pensioners' salaries | 310 | 310 476 | 310
Cost of living allowances | 144 | - - - | -
Salaries for the needy | 188 | 198 576 | 198
Cost of living allowances | 180 | - - - | -
Expenses | 1726 | 1077 258 | 1063
- 16 -
Part Three - Community Institutions
Chapter Seventeen - Community Administration
Section Thirty-Three. Expenses
Approved for year | Actually spent for year | Estimated for year
| 42/43 | 42/43 | | 43/44
| Dinar | Fils | Dinar | Dinar
Salaries | 1134 | - | 1218 | 1389
Cost of living | - | - | - | 330
Rent | 130 | - | 250 | 325
Miscellaneous expenses | 300 | 578 | 851 | 756
Expenses | 1564 | 578 | 2319 | 2800
Chapter Eighteen - Spiritual Council
Section Thirty-Four. Expenses
| Dinar | Fils | Dinar | Dinar
Salaries | 1372 | 840 | 1371 | 1540
Cost of living | - | - | - | 489
Expenses | 44 | 090 | 77 | 71
Expenses | 1416 | 930 | 1448 | 2100
- 18 -
Chapter Twenty-One - Budget of the Lay Council
Section Thirty-Seven. Expenses
Description | Approved for year 42/43 (Dinar) | Actual spent for year 42/43 (Fils) | Actual spent for year 42/43 (Dinar) | Estimated for year 43/44 (Dinar)
School Allocations | | | |
Albert Sassoon | 200 | - | 200 | 400
Frank Iny Intermediate | 200 | - | 200 | 500
National Intermediate for Girls | 500 | - | 500 | 900
Rachel Shahmoon | 750 | - | 750 | 650
Al-Wataniya | 550 | - | 550 | 400
Masouda Salman | 600 | - | 600 | 700
Menashi Saleh | 2857 | - | 2857 | 3900
Schools Committee | 168 | 472 | 159 | 450
| 5825 | 472 | 5816 | 7900
(Extraordinary) Allocations for Hospitals | 500 | - | 500 | 1500
(Extraordinary) Allocations for Schools | - | - | - | 400
Eye Clinics for Schools | 200 | - | 200 | 200
Community Administration | 1564 | 578 | 2319 | 2800
Spiritual Council | 1416 | 930 | 1448 | 2100
Slaughterhouse | 1185 | 574 | 1251 | 1900
Hospices | 1063 | 358 | 1077 | 1726
Grant to Tomchei Torah Association | 170 | - | 170 | 170
Grant to Girls' Charitable Sewing Association | 150 | - | 150 | 150
Grant to Kindergarten in Karrada | 60 | - | 60 | 60
Cemetery Guarding | 90 | - | 90 | 90
Carried Forward | 11773 | 912 | 12633 | 18996
⟦illegible⟧
15971
1952/1
- 19 -
| Dinar | Fils | Dinar | Dinar
Previous balance | 11773 | 912 | 12633 | 18996
Aid for the poor | 40 | 650 | 42 | 60
Unforeseen expenses | 800 | 925 | 554 | 764
Expenses for hosting soldiers during religious holidays | } | 372 | 422 | 500
Cost of living allowances | 768 | 519 | 1183 | -
Schools deficit for the year 41 - 942 | - | 363 | 383 | -
Grants and tips | - | - | 99 | -
Surplus of Nuriel loan and allowance for the Gabelle contractor | - | 320 | 150 | -
Expenses | 13381 | 061 | 15470 | 20320
For debt settlement | | | |
For hospitals | 2000 | - | 2000 | 2000
For schools | 425 | - | 425 | 425
For Rifka Nuriel School | 155 | 200 | 22 | 155
Expenses and debts | 15961 | 261 | 17917 | 22900
Section Thirty-Eight. Revenues
| Dinar | Fils | Dinar | Dinar
Gabelle fee revenues | 16605 | - | 16605 | 20140
Ketubot fee revenues | 1700 | 514 | 2573 | 2900
Rents | 500 | - | 855 | 50
Miscellaneous revenues | - | 350 | 205 | 210
Revenues | 18805 | 864 | 20238 | 23300
— 20 —
Report of the Audit Committee
on the accounts of the Lay Council until the end of September 1942
Baghdad, August 17, 943
His Excellency, the President of the Jewish Community, Respected
Subject — Auditing the accounts of the Lay Council for the four years
ending in September 1942
After greetings and respect
1 — Based on the decision of the esteemed General Council taken in its meeting held on July 1, 943, communicated by the letter of
Your Excellency dated July 2, 943, we met at the community administration headquarters four times, during which we audited the accounts of the Lay Council
for the four years ending in September 942, and we confirmed the correctness of the current expenditures from the approved budget allocations
for each year. We have noticed that some expenditures exceeded what was allocated for them in the budget without the increase being presented
to the General Council for approval specifically; rather, this increase was recorded under the final expenditures field appearing in
the following year's budget, on the basis that the approval of the budget and the final expenditures for the previous year includes the approval of
the excess expenditures for that year. Nevertheless, the increase in expenditures appearing during the year ending in September 940 shown
below was not recorded in the budget book of the following year in the aforementioned manner, namely:
Dinar | Fils
257 | 60 | Miscellaneous expenses
— | 400 | Value of a promissory note owed by the Gabelle contractor, which the Council decided to write off in view of current circumstances
295 | 165 | Claim against the Schools Committee, which it was decided to write off
552 | 625 |
In our opinion, the method followed to obtain the implicit approval of the General Council for exceeding some approved credits
or for unusual expenditures that the Council had not approved for spending does not fulfill the purpose; rather, we believe that it is necessary
to state these increases in a special table with the reasons justifying them and present it to the Council independently of the budget
so that the Council can be informed of the reasons that necessitated spending those expenditures on one hand, and discuss them on the other.
We give an example of this: an amount of 790 Dinars was spent during the year 41 — 942 under the title "Relationship of fee
for following up and obtaining the Gabbay estate in Calcutta" and was recorded as an expense on the budget of the mentioned year without an allocation for it.
- 21 -
i.e., the approval of the matter which required the Council's notification to decide on the legality of this expenditure or lack thereof in relation
to the budget of the community administration.
2 — The audit committee for the year 935 had recommended in its report dated 11 — 5 — 37 the necessity of conducting
a detailed audit by the Lay Council on the accounts of each and every institution locally, which is not expected to be done by
this committee. We have learned that the required audit is currently being conducted on the school accounts only, and therefore we suggest that the
venerable General Council recommend once again the necessity of including the accounts of hospitals and midrashim in this audit as well.
3 — Since the Lay Council did not submit to the venerable General Council the final account summary containing
the financial position, we were unable to audit the financial position of the community fund and submit a report on it. Accordingly, we see it as necessary
to organize a table showing the financial position at the end of each year and submit it to the venerable Council for its information.
Please accept our highest respect:
Sassoon Aboudi Bashi Daoud Shaul Tweig Saleh Faraj Hayyim
⟦ornament⟧
— 23 —
Table of amounts spent in excess of the budget for the year 42 / 943
| Dinar | Fils
} Increase in the prescribed expenses for the community institutions: Community Administration, Spiritual Council
} Slaughterhouse, Tekkes | 317 | 862
Aid and gratuities | 99 | —
Schools deficit for the year ending in September 942 | 383 | 363
Increase in the amount allocated for the cost of living for the year 42 - 943 | 415 | 519
Hospitality expenses for foreign soldiers during religious holidays | 422 | 372
Surplus of two installments from the Rifka Nuriel school claim against the Lay Council | 132 | 800
Allowance for the Gabelle contractor, which is the remaining amount due from the slaughterhouse water fees | 17 | 520
Increase in general expenses | 309 | 153
Total spent in excess of the budget for the year 42 - 943 | 2097 | 589
— 22 —
Summary of Accounts and Financial Position
Summary of accounts for the year 42 — 943
Dinar | Fils
20238 | 864 | Realized revenues for the year ending at the end of September 943
15470 | 061 | Actually spent for the same year
4768 | 803 | Surplus
Financial position as of September 30, 943
Dinar | Fils
| | Debts
— | 850 | Remainder of the Midrash claim
2922 | 800 | Remainder of the Rifka Nuriel School claim
— | 2000 | Remainder of the Hospitals claim
5772 | 800 |
8064 | 868 | Correct balance of the liabilities ledger
13837 | 668 |
| | Assets
11457 | 500 | Bonds including a fixed deposit in the amount of 3000 Dinars
17 | 497 | Insurance account
11474 | 997 |
2362 | 671 | Deficit
Statement | Dinar | Fils
Carried forward deficit at the end of September 942 | 7131 | 474
Surplus for the year 42 — 943 | 4768 | 803
| 2362 | 671
Explanatory Memorandum
Budget for the year 42-943
The esteemed General Council had approved last year the amount of 13,381 Dinars for the expenditure section
in the general budget. What was actually spent amounted to 15,470 Dinars. The largest part of this increase is due
to the following reasons: (1) Hospitality for foreign soldiers during religious holidays. What the Council spent last year
for this purpose reached 422 Dinars and 372, which forced it to exceed the allocation for unforeseen expenses; (2) High
cost of living. Last year, the Council had not decided to pay cost-of-living allowances with the salary, but rather relied on paying
gratuities to assist employees, and the allocation in the budget for this purpose was only 768 Dinars, but the critical circumstances
and the deteriorating financial condition of the employees forced the Council to exceed the credit, spending actually 1,183 Dinars and 519 Fils; (3) The deficit
that appeared as a result of auditing the school accounts for the 41-1942 academic year, which amounted to 383 Dinars and 363 Fils. The
Council has submitted a request for approval of this excess expenditure (p. 23).
As for the realized revenues, they amounted to 20,338 Dinars and 864 Fils, an increase of 1,433 Dinars and 864 Fils over the estimate.
This increase resulted from the increase in revenues from correspondence fees and from collecting the rental fees of the khans for two years at once,
and from some donations.
Budget for the year 43-944
Expenditures for this year were estimated at 20,320 Dinars (excluding the amount allocated for debt retirement)
compared to 15,470 actually spent for the previous year. This increase in the expenditure estimate is due to the cost-of-living
allowances that were decided to be paid at a single rate to all employees of the community's departments and institutions, and to the high prices in general. In
schools, the specialized committee was able to avoid the most significant part of the cost-of-living allowance expenses by increasing school fees.
Despite this, the Council had to add 2,075 Dinars to the school allocations. For the same reason, 1,500 Dinars were allocated to hospitals
and 400 Dinars to the Midrash as an extraordinary aid due to the high cost of living. However, hospital revenues nevertheless remained
much less than their expenditures, and the deficit is expected to be large given that this institution spends, besides salaries, huge amounts
on food, medicine, medical supplies, fabrics, and other materials, all of which have risen greatly, causing the
revenues to fall short of covering them. The specialized committee resorted to requesting permission to open a public subscription to be able to alleviate
some of this deficit. As for the other community departments, the Council pays them the cost-of-living allowances in full.
Revenues were estimated at 23,300 Dinars compared to 20,338 Dinars and 864 realized last year. This increase
is due to the rise in the Gabelle contract fee, which was estimated at 20,140 Dinars compared to 16,605 for last year. As for the drop in rental
revenues from 855 Dinars to 50, it is due to what was mentioned above, that the khans were rented for two years and their rental fee was recorded
last year all at once in the revenues of that year.
Elections
⟦line⟧
8144
8 / 12 / 946
To the Honorable Mr. Sassoon Bahras, the respected lawyer
Greetings
I have the honor to inform you that you have filled the vacant membership of the General Council
on the occasion of the death of Mr. <del>the late</del> Khedhouri ⟦Shuker⟧, in accordance with Article 15 of the
Jewish Community Regulation No. 36 of 1931.
I take this opportunity to express to you my sincere wishes
for success and prosperity.
Sincerely,
Alwan
Head of the Community
⟦illegible signature⟧
8 / 12
⟦illegible signature⟧
ABDULLA S. SHINA
ADVOCATE
BAGHDAD
(IRAQ)
Telephones { Office 3909
Res. 6408
Abdulla Shina
Advocate
Baghdad
Telephone No. { Office 3909
Residence 6408
Baghdad on ⟦18⟧ 15 / 11 / 1946
His Excellency the Respected President of the Lay Council
Baghdad
After greetings and respect.
I was honored to receive your letter dated 14 / 11 / 46 indicating my selection
as a member of your esteemed council. As I extend to your Excellency personally and to the respected
members of the council my sincere thanks for your kind and gentle feelings towards me and for this precious trust
that you have placed in me, I wish to confirm at the same time my full readiness to serve as much as possible
and to cooperate for the sake of the public interest. I ask God Almighty to guide all our steps to
what is good and successful.
Please accept my highest respects.
Sincerely
⟦signature⟧
For filing
11/21
Elected Additional Candidates
1 - Gurji Yusuf Ishaq
2 - Saleh Khadouri
3 - Sion Abraham Gurji
4 - Ephraim Salman Tweig
5 - Abdullah Haron Shashoua
6 - Sion Ezra Nissan
7 - Yusuf Yehuda Salman Nissan
8 - Yamin Abboudi Aslan
9 - Sion Eliyahu Al-Sheikh Sassoon
10 - Salman Khamara
11 - Sassoon Zelait
12 - Ibrahim Eliyahu Al-Sheikh Sassoon
⟦illegible⟧
⟦illegible⟧
⟦illegible⟧