AI English Translation, Pages 76-100
27
Income Department, continued, Meir Elias Hospital
Fils | Dinar
- | 8540 | Brought forward
- | 25 | From Zakat
- | 150 | Gratuities
- | 30 | In exchange for the commitment of roses and myrtle
- | 25 | From Sir Elly Kadoorie
- | 40 | Subscriptions
- | 25 | Sale of hospital garden products
- | 160 | From the Society for the Relief of Poor Nursing Mothers (for nurses, servants, and washerwomen, excluding what the aforementioned society spends on clothing and other items for nursing mothers and the furniture of the maternity ward)
- | 8995 | Total annual income of Meir Elias Hospital
- | 75 | Income of Dar al-Shifa Pharmacy (from tickets)
| | Income of Rima Kadoorie Hospital
- | 300 | From medical treatment fees
- | 120 | From surgery fees
- | 30 | From accommodation fees
- | 15 | Sale of ampoules
- | 25 | Net property income
- | 225 | Allocations of Sir Elly Kadoorie
- | 715 |
- | 9785 | Total annual income
29
Budget of the Community Administration and Administrative Expenses for the year 38/939
Salaries | Dinar | Fils
His Eminence the Head of the Community (after 10% reduction) | 375 | 30
The Secretary | - | 15
The Accountant | - | 9
The Clerk | - | 6
Gatekeeper, ushers, and a servant | - | 10
Total salaries 12 x 70 | 844 | 500
Rent allowance for the Community Administration | 120 | -
Fire insurance premium for administration furniture | - | 750
⟦line⟧ | 965 | 250
Administrative Expenses
Dinar | Fils
Property tax and fire insurance premiums | 58 | -
Car and carriage fares | 40 | -
Electricity | 30 | -
Subscriptions to local newspapers | 30 | -
Stationery | 25 | -
Sundry expenses | 25 | -
Telephone rental fees | 20 | -
Fuel and ice | 15 | -
Brokerage for the Gabelle commitment | 15 | -
Encouragement of national projects such as the Aviation and Red Crescent societies and others | 15 | -
Coffee, cigars, and matches | 12 | -
Guard fees and duties | 6 | -
⟦line⟧ | 291 | -
⟦line⟧ | 1256 | 250
28
Summary of Hospital Budgets
Fils | Dinar
- | 11982 | Total Expenses (see p. 26)
| Revenues |
- | 9785 | Total Revenues (see p. 27)
- | 1825 | Allocations of the Physical Council
⟦line⟧ | ⟦line⟧ |
- | 11610 |
⟦line⟧ | ⟦line⟧ |
- | 372 | Deficit agreed with the Council to be settled from donations and others.
31
Budget of the Spiritual Council
for the year 38 / 939
Expenses | Fils | Dinar | Salaries after 10% deduction
Chief Rabbi | 875 | 16 |
Head of the Religious Court | 500 | 13 |
Salaries of 4 members of the Spiritual Council | | |
(11/475 Dinars each) | 900 | 45 |
Part of the salary of a Spiritual Council member | | |
receives the remainder from the slaughterhouse | 898 | 7 |
The sixth member of the Spiritual Council | | |
receives his salary from the slaughterhouse and the Yeshivoth | | |
Allowances for two members of the Spiritual Council for their work | | |
in the Court of Cassation in addition to their duties in the slaughterhouse | | |
(1800 Fils each) | 600 | 3 |
Allowance for an additional member for the two courts | 800 | 1 |
Clerk of the Court of Cassation | 150 | 3 |
Clerk of the Religious Court | 700 | 2 |
Process servers and a servant | 942 | 9 |
Total Salaries | 365 | 12 x 105 | 380 | 1264
Miscellaneous expenses | | | 994 | 44
Total annual allocations | | | 374 | 1309
30
Budget of the Slaughterhouse Administration for the year 38/939
Expenses
Salaries | Dinar | Fils
Head of the Slaughterhouse | 7 | 500
Two slaughterers 6/750 Dinars each | 13 | 500
Slaughterer | 5 | 475
3 slaughterers 4/585 Dinars each (*) | 13 | 725
3 slaughterers 3/975 Dinars each | 11 | 925
Slaughterer | 3 | 675
4 slaughterers 3/275 Dinars each | 13 | 500
Slaughterer | 2 | 362
3 slaughterers 2/250 Dinars each | 6 | 750
Slaughterer | 2 | -
" | 2 | 625
Two slaughterers 1/687 each | 3 | 374
First Cook | 2 | 025
Second Cook | 1 | 687
Crier | 1 | -
Total Salaries 91x12 | 123 | 1093 | 476
Miscellaneous expenses | | 36 | 900
Total Annual Allocations | | 1130 | 376
(*) Since one of these three slaughterers, the late Nissim Hakham Youssef, has recently passed away,
his salary will be cut when a decision is made by the Spiritual Council due to the presence of sufficient staff in the slaughterhouse
to carry out the work
33
Yeshivot Budget
for the year 38 / 939
⟦line⟧
Salaries after 10% reduction | Dinar | Fils
Rabbi | 5 | 400
» | 4 | 658
« | 4 | 388
Two Rabbis 3 Dinars / 578 each | 7 | 156
Rabbi | 2 | 735
Two Rabbis 1 Dinar and 823 Fils each | 3 | 646
Two Rabbis 1 Dinar and 215 Fils each | 2 | 430
Rabbi | 4 | 725
Rabbi | 3 | 375
« | 2 | 250
« | 3 | 173
Retiree transferred to the Yeshivot | 1 | 800
Total monthly salaries | 45 | 736
Total annual allocations | 548 | 832
32
Pensioners' budget for the year 38/939
Expenditures | Dinar | Fils
Salaries after 10% deduction | ⟦line⟧ | ⟦line⟧
Rabbi | 5 | 400
Widow of a Rabbi | 2 | 430
" " | 1 | 215
" " | - | 900
" " | - | 900
" " | 1 | 350
Assistance to Mohsen's family | 3 | 037
Retired from work in the slaughterhouse | 2 | 250
Pensioner | 2 | 588
Poor of Sheikh Ishaq | 2 | 430
Unmarried daughter of a Rabbi with no provider | 1 | 800
Total monthly salaries | 24 | 300
Total annual salaries | 291 | 600
34
Salaries of those alleged to be needy, for which there are no corresponding revenues in the budget
And it is required to find the necessary resource to cover them as detailed on pages 9-10 of this report
| Salary after deduction |
| Dinar | Fils
Needy (male) | 1 | -
Needy (female) | - | 900
Needy (female) | 3 | 037
» | 3 | 037
» | 2 | 127
» | 1 | 800
Needy (male) | 1 | 215
Needy (female) | 1 | 800
» | 1 | 215
» | - | 900
» | - | 700
Needy (female) | - | 700
Needy (male) | - | 710
Needy (female) | - | 456
Rabbi | 3 | 037
Former usher in the Spiritual Council, now acting as an attorney in Religious Court cases | - | 625
Former Shomer Bacha transferred from the slaughterhouse | - | 625
» » » » » | - | 625
Librarian transferred from the Spiritual Council | 2 | 430
Total monthly salaries | 26 | 939
Total annual salaries | 323 | 268
35
General Budget Table for the year 1938-1939
Expenditure Section
Total Annual Budget (Revenue and Expenditure) | Lay Council Allocations | Institutions
Fils | Dinar | Fils | Dinar | Schools
- | 3572 | - | 460 | Laura Kadoorie School
- | 2793 | - | 690 | Albert Sassoon School
- | 913 | - | ⟦...⟧ | Noam and Toba School
- | 616 | - | ⟦...⟧ | Nouriel School
- | 3194 | - | 830 | Shamash School
- | 1277 | - | 635 | Rachel Shahmoon School
- | 1500 | - | 750 | National School
- | 965 | - | 535 | Masouda Salman School
- | 1588 | - | 1395 | Menashi Saleh School
- | 2329 | - | 400 | Midrash Schools
- | 200 | - | 200 | Ras al-Qarya Official School
- | 130 | - | 130 | Al-Samawal Official School
- | 50 | - | 50 | Schools Committee
- | 19127 | - | 6075 | Total budget and allocations for schools
- | ⟦...⟧ | - | 100 | Installment from Alliance Society students
- | 12126 | - | 1825 | Hospitals and Dispensaries
⟦line⟧ | 31353 | ⟦line⟧ | 8000 | Carried forward
37
Continuation of the General Budget
Revenue Department
(And the amount paid to the budget account in the previous year)
| Dinar | Fils
Realized revenue from the Gabila for the first half of the budget year (from the first of October 938 to the end of March 939) | 5625 | -
Estimated revenue from the Gabila for the second half of the budget year (from the first of April 939 to the end of September 939) | 6500 | -
Estimated half of the revenue from marriage contract fees (Ketubot) | 700 | -
Bills receivable for the account of rent for two khans belonging to the community | 205 | -
Paid in the previous year for the rent of the Ras al-Qarya official school | 120 | -
Paid in the previous year for an installment of the rent of the Al-Samawal official school | 45 | -
Total Revenue | 13195 | -
Deficit | 328 | 268
Total Budget | 13523 | 268
36
Continued Expenses
Institutions | Lay Council Allocations | Total Annual Budget (Revenues and Expenses)
Other Community Institutions | Fils Dinar | Fils Dinar
Brought forward | 8000 000 | 31353 000
Community Administration and Administrative Expenses | 1256 250 | 1256 250
Spiritual Council | 1309 374 | 1309 374
Slaughterhouse | 1130 376 | 1130 376
Pensioners | 291 600 | 291 600
Yeshivoth | 548 832 | 548 832
Tomchei Torah Association | 170 100 | 170 100
Charitable Sewing Committee for Girls | 100 - | 100 -
Community Administration Committee in Adhamiya | 72 - | 72 -
For Cemetery Guards | 90 - | 90 -
Assistance to the Poor via the Head of the Community | 40 - | 40 -
Surpluses | 85 908 | 85 908
Unforeseen expenses for the renovation of properties, the slaughterhouse, etc., spent by prior decision of the Lay Council | 105 560 | 105 560
| 13200 - | 36553 -
Total salaries for the needy, which is the deficit amount exceeding the approved budget of 13200 Dinars (see p. 34) | 323 268 | 323 268
| 13523 268 | 36876 268
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
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
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:-
41
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.
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
43
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⟧
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
45
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
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
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
49
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?
51
(Statistics)
Information and statistics about Meir Elias Hospital and its affiliates
⟦line⟧
* The realized expenses for the year 37/938 (starting from October 1, 937 to the end of
September 938 reached (10,778 Dinars and 540 Fils) offset by 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.
* Spent on the subsistence of patients, doctors, nurses, employees, and servants during the same year
2,032 Dinars and 399 Fils, and subsistence represents everything spent for the aforementioned on food,
drinks, fruits, etc. Below are the details of this amount according to the estimation of 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
654 | What follows it
| Sleeping fee in first-class rooms
| One Dinar for each day, and it reached
| the number of days spent by first-class
| patients in the hospital for the mentioned year
| 3,505 days, spent on each one of them
| each day what is estimated at 125 Fils
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 amount,
it will either close the school entirely and receive all the 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 a practical benefit for the community in following either of the two aforementioned
paths, 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, and besides that, there is an important point that
must be taken into consideration when deciding on the matter of collecting the mentioned debt. The school of
Nuriel is one of the few community institutions that its founders truly cared for when it was established
and 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, and it may not be advisable - regardless of any other aspect - to allow it to become
a name without substance.
We suggest, based on these reasons, to write off all the amounts shown above from the community's accounts
and not to persist 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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