AI English Translation, Pages 26-50
— 26 —
C — Auditor's Report
Regarding the Budget for the Fiscal Year 1951 — 1952
Baghdad on 10 — 5 — 1952
His Excellency the President of the Respected Lay Council — Baghdad
Subject — Auditing the accounts of the Lay Council for the fiscal year
51 — 52 ending on March 31, 1952
After greetings and respect
Based on your letter numbered C — 805 — 52 and dated 8 — 2 — 1952, I have audited
the accounts of the Lay Council for the fiscal year ending on 31 — 3 — 1952.
Therefore, I attach herewith the following tables along with my audit observations.
1 — General Balance Sheet table as it is on 31 — 3 — 1952.
2 — « Account of Revenues and Expenses realized during the mentioned year.
Audit Observations
A — Expenses
1 — I have examined all disbursement documents and confirmed that they were carried out with the knowledge of the President
or his deputy based on decisions from your esteemed council, and I have verified that these expenses
are supported by receipts from the beneficiaries except for the following:
Amount Spent | Date of Disbursement | Disbursement Entity
72.865 Dinars | 13 — 4 — 1951 | Denaturalization Committee, for petty expenses as
M — 141
2 — During the month of March 1952, an expense of 150 Dinars was recorded, allocated to be spent on
school students on the occasion of the Eid; however, the actual amount spent until the date of the audit submitted by
the committee formed for this purpose reached 123.189 Dinars, and I reviewed its receipts according to the rules. As for
the remaining amount of 26.811 Dinars, it is still in the community's safe as cash without any entry for it in
the books. There are also other similar amounts deposited in the community's safe as trusts under the names
listed below, so I see it advisable to record these amounts in the accounting books according to the rules.
Amount | Name
12 ⟦line⟧ Dinars | Midhat Abdullah
23.500 Dinars | Social Studies Teachers
3 — Paid to the Registrar of Contracts, in addition to the salary allocated to him, 2 and a half percent of
the yield of the Ketubot revenues, and I have not seen a decision from the Lay Council for this disbursement.
— 27 —
B — Revenues
1 — Al-Ghabila: The revenues of Al-Ghabila for the period from 1-4-1951 until February 1952 reached
(7981.666 Dinars). As for the account for the month of March 1952, it has not yet been submitted by the contractor. This
amount was formed in two stages:
6089.666 | For the period from 1-4-951 to 31-8-951, i.e., according to the original Ghabila contract.
1892.000 | For the period from 1-9-951 to 29-2-952, i.e., from the date the commitment contract expired.
The Ghabila was collected during this period on the basis of a fee of (500 fils) for each
slaughtered head, whether it was Taref or Kosher.
⟦line⟧
7981.666
⟦line⟧
2 — Rental Revenues: The rental revenues of the properties belonging to the Lay Council reached
2976.967 Dinars during the year under review. I have reviewed the property register kept by
the Secretary of the Community and organized by him, and I found it to be of the best arrangement and followed up by the aforementioned
person with great care.
3 — Revenues of Closed Schools
4652.909 Dinars. This amount consisted of the balances of the schools that were in the Ottoman Bank
and from some sales of furniture as detailed in Appendix (A).
Note: The Community Leadership transferred the amounts deposited in the Ottoman Bank in the name of the Schools Committee
or the various schools to the account of the Lay Council so that the account would be unified, as per
the following detail:
Fils | Dinar
334 | 7624 | Total amount transferred
985 | 4030 | Recorded in the account page of Closed Schools
000 | 2100 | " " " " Shamash School
359 | 1493 | " " " " Frank Iny
3 — Revenues of Churches
3055.102 Dinars. This amount consisted of the result of selling carpets, silver, and others.
The sale of school and church furniture was partly carried out by the committee formed by the
Lay Council in the month of November 1951, and the other part took place before this date. It was
necessary for this committee or another to conduct an inventory of all these materials and organize a report for the purpose of
fixing their types, quantities, and at least the important ones among them.
5 — I enclose herewith Appendix (C) showing the revenues and expenditures of the Frank Iny and Shamash schools
for the period from 1-4-951 to 31-3-952, which have been audited by us.
Please accept my highest respect.
Sincerely,
Shlomo Somekh
— 28 —
Income and Expenses of Shamash School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
161 | 1435 | Expenses from 1-4-51 to 30-9-51 | |
779 | 1489 | Expenses from 1-10-51 to 31-3-52 | |
| 2100 | School balance in the bank on 1-4-51 (transferred to the account | |
| | of the Lay Council) | |
661 | ⟦line⟧ | School fees for the fiscal year 51-952 | |
163 | 940 | The deficit resulting from the excess of expenses over income (paid | |
| | from Shamash endowments) | |
940 | 2924 | 940 | 2924
Income and Expenses of Frank Iny School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
144 | 3564 | Expenses from 1-4-51 to 30-9-51 | |
209 | 4370 | Expenses from 1-10-51 to 31-3-52 | |
359 | 1493 | School balance in the bank on 1-4-51 (transferred to the account | |
| | of the Lay Council) | |
86 | 663 | Cash that was in the school fund delivered to the community fund | |
635 | 5003 | School fees during the fiscal year 51-952 | |
696 | 1350 | The deficit resulting from the excess of expenses over income (paid by | |
| | the Lay Council) | |
353 | 7934 | 353 | 7934
— 29 —
Revenues and expenses of closed schools
Dinar | Fils
| | Balances that were in the bank in the name of the schools listed below on 1-4-1951
| | transferred in the name of the Lay Council:
549 | 285 | Schools Committee
234 | 3434 | Alliance Schools
| 200 | Menashi Saleh School
520 | 50 | National School
371 | 54 | Midrash Committee
289 | 4 | Rachel Shahmoon School
022 | 2 | Masouda Salman School
⟦line⟧ | ⟦line⟧ | ⟦line⟧
985 | 4030 |
000 | 270 | Rent of Nuriel School for the year 1951—1952
213 | 30 | Cash on hand in the fund of Rachel Shahmoon School (handed over to the community fund)
353 | 289 | Two checks from Charter Bank for the account of Midrash schools
000 | 840 | Sales of trips to the Ministry of Education and other sales
⟦line⟧ | ⟦line⟧ | ⟦line⟧
550 | 5460 |
641 | 807 | Deducting expenses incurred during the fiscal year 1951—1952 on closed schools
⟦line⟧ | ⟦line⟧ | ⟦line⟧
909 | 2652 |
⟦line⟧ 30 ⟦line⟧
D - Notes on the budget
of the fiscal year 1951 - 1952
1 - Slaughter fees (Al-Ghaboula) decreased to 7981.666 Dinars.
2 - Marriage fees (Ketubot) decreased to 534.544 Dinars.
3 - Since the esteemed Ministry of Interior has entrusted the task of deporting the remaining persons
whose Iraqi citizenship was revoked to this Presidency, given the dissolution of the Revocation and Deportation Committee
and given the presence of (250) persons who have not yet been deported, with most of them unable to pay for airfare, as a portion
of them are prisoners who have completed their sentences, this Presidency has therefore, as assigned by the esteemed Ministry
of Interior, undertaken the task of deporting them. Deportation expenses during this fiscal year alone reached
(2922.290 Dinars).
4 - The burdens placed on the Community Administration have increased, due to the dissolution of most
sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Kadisha Society (Preparation and Shrouding),
and the work of those institutions is now being performed by the Community Administration.
5 - Since the competent authorities have entrusted the task of providing community members with certificates proving
their personal status to this Presidency, for the purpose of providing them with IDs confirming non-revocation of Iraqi citizenship or
for other purposes, we have been keen to provide them as quickly as possible while facilitating their transactions, a matter
witnessed by every person who visited the Community Presidency.
6 - The Community Presidency paid an amount of 6367.625 Dinars to the Ozer Dalim Society
(Aid for the poor and needy) to be spent on the poor and needy and their livelihood.
7 - Given the demands of the creditors of Meir Elias Hospital to settle their debts, this Presidency has paid
to the aforementioned hospital an amount of (3320.150 Dinars) for the purpose of settling a portion of those debts,
this is in addition to its payment of the annual allocations amounting to (4420.000 Dinars).
- 31 -
Summary
of
Accounts
for the period
from
1-4-1952 to 30-1-1953
A - Table of Revenues and Expenses
Fils | Dinar
500 | 76 | Expenses of the Al-Kifl guardianship lawsuit (obtaining a judgment to grant guardianship to the Lay Council)
| | Expenses of the new Ezra Menahem Daniel stadium as follows:-
| 934 | 900 Total expenses spent on the stadium
100 | 934 | 800 Amount received from Ezra Menahem endowments for
| ⟦line⟧ | Amounts spent on the stadium after the death of the late
| | Ezra Menahem Daniel
561 | 1230 | General expenses of the Community Presidency (including expenses of churches and non-leased schools)
905 | 877 | Slaughterhouse expenses (slaughterers' salaries and miscellaneous expenses)
- | 154 | Cemetery guarding expenses
- | 1578 | Salaries of the Community Presidency employees
330 | 428 | Retirees' salaries
- | 72 | Guarding expenses for the shrine of our master Al-Aziz "PBUH"
100 | 68 | Expenses of the old Ezra Menahem Daniel stadium "guard wages and others"
| | Deportation expenses for persons whose Iraqi citizenship was revoked as follows:
| ⟦...⟧ | 1175 Fees for two planes
| ⟦line⟧ | 650 Fees for one plane
| ⟦...⟧ | 255 Fees for individuals according to a check to the order of the Iraqi Tourism Company
473 | ⟦...⟧ | 311 Miscellaneous expenses "for clothing and subsistence of imprisoned travelers and others"
| ⟦line⟧ |
473 | 2391 | Total expenses
| ⟦...⟧ | 330 Deducting fees received from some travelers
| ⟦line⟧ |
473 | 2061 |
063 | 155 | Property taxes and insurance
| | Frank Iny School as follows:
060 | 2546 | School deficit for the academic year 51-52
968 | 3140 | School expenses from 1-10-952 until
| ⟦line⟧ | 31-1-953
028 | 5687 |
⟦...⟧ | 2830 | Deducting revenues until 31-1-953
| ⟦line⟧ |
028 | 2857 |
| ⟦line⟧ |
860 | 9658 | Carried forward
From 1-4-952 until 31-1-953
| Fils | Dinar
Various sales (furniture, used timber, etc.) | 598 | 1194
From Nuriel School as follows :- | |
315.000 The annual rent of the school minus 10 percent | |
for property tax | |
13.930 Repair expenses and others | 070 | 301
From Masuda Salman School as follows :- | |
270.000 The annual rent of the school minus 10 percent | |
for property tax | |
170.865 Renovation of the school upon its receipt by the Ministry of Education | 099 | 135
Proceeds of Ketubbot fees | 350 | 166
From the endowment building of Noam and Toba Nuriel in Al-Senak as follows :- | |
1750.000 Rent of the building for the fiscal year 52-1953 | |
102.500 Expenses | 500 | 1647
On account of net income of Moshe Al-Kabir endowments for the fiscal year 52-1953 | 000 | 95
On account of net income of Masuda Salman endowments for the fiscal year 52-1953 | 000 | 110
On account of net income of Masuda Isaac Shamoon endowments for the fiscal year 52-1953 | 000 | 195
From the Shamash endowments account as follows :- | |
1493.174 On account of the net income of the mentioned endowments for the fiscal year 52-53 | |
079.197 Expenses until 31-1-1953 | 095 | 1296
From the Midrash endowments account as follows :- | |
850.562 On account of the net income of the mentioned endowments for the fiscal year 52-53 | |
669.279 Expenses until 31-1-1953 | 893 | 570
From the Tomchei Torah endowments account as follows :- | |
1044.414 On account of the net income of the mentioned endowments for the fiscal year 52-53 | |
30.180 Expenses until 31-3-1953 | 234 | 1014
From Laura Kadoorie School as follows :- | |
900.000 The annual rent minus 10 percent for property tax | |
20.330 Restoration expenses and others | 670 | 879
Carried forward | 545 | 7569
Continuation of the table of revenues and expenditures
Fils | Dinar
860 | 9658 | Brought forward
| | Shamash School as follows:
723 | 39 | School deficit for the academic year 51-52
537 | 1244 | School expenses from 1-10-52 to 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 1284 |
... | 453 | Deduct revenues until 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 831 |
969 | 109 | Insurance for the Sifrei Torah located in Masuda Shemtov Synagogue (about a thousand scrolls)
959 | 2015 | Subsidies (weekly and monthly subsidies and prisoner maintenance expenses)
... | 175 | Gratuities
748 | 6257 | Meir Elias Hospital (amounts paid to the hospital on account of settling its debts)
... | 30 | Legal fees for the lawyer Abboudi Sig
796 | 19078 |
From 1-4-952 until 31-1-953
Fils | Dinar
545 | 7569 | Previous balance
| | From the account of car fees for transporting students of Frank Iny
| | and Shamash schools as follows:-
850 | 769 | Amounts collected from students from 1-10-1952 until
| | 31-1-1953
876 | 198 | 570 794 Expenses until 31-1-1953
400 | 2414 | Revenue from interview fees from 1-4-1952 until 31-1-1953
| | From rental revenues as follows:-
... | 62 | Net rent of the Well House adjacent to the Shukr Synagogue
971 | 15 | Miscellaneous rents
... | 120 | Rent of the Sha'shua plot for the fiscal year 52-1953
500 | 62 | Rent of Al-Majarra Cafe for the fiscal year 52-1953
... | 750 | Rent of Khan Al-Shorja for the fiscal year 52-1953
... | 25 | The first installment of the rent for the Intestines Factory for the
| | fiscal year 52-1953
262 | 1486 | Net rental income of the Al-Ta'awun building for the fiscal year
| | 52-1953
| | From the rent of the Isaac Hayim Synagogue annex as follows:-
... | 275 | Rent of the mentioned building for the fiscal year 52-1953
| | Renovation of the annex and turning it into a warehouse and leasing it for three
| | years at an annual rent of 275.000 Dinars
633 | 2530 | 8 900 100 266 for a period of three years
454 | 12713 | ⟦line⟧
342 | 6365 | The deficit resulting from the excess of expenses over revenues
796 | 19078 | ⟦line⟧
Note: The revenue amounts for the endowments of Moshe Al-Kabir, Masouda Salman,
Masouda Isaac Shamoun, Shamash, Al-Midrash, and Tokhi Torah,
recorded in this table, represent the net of those revenues after deducting
expenses "for property taxes, insurance, and renovations" incurred
on them.
B - General Budget (Financial Position)
Fils | Dinar |
⟦line⟧ | 800 | Loan of Rachel Shahoon School
036 | 89 | Deposit Account
335 | 661 | Ottoman Bank (Fixed Trust Account for the Hospitals Committee)
210 | 876 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayim Synagogue)
250 | 1548 | Promissory Notes
⟦line⟧ | 44 | The three Al-Banawin lands
489 | 1544 | Balance in the Ottoman Bank
⟦line⟧ | 100 | Permanent advance with the community fund
098 | 169 | Miscellaneous debits
⟦line⟧ | 70 | Permanent advance for Frank Iny School
484 | 4552 | Hadiya Menashi Saleh School for Girls
125 | 930 | Baghdad Municipality
⟦line⟧ | 10 | Water fees for the intestines factory
⟦line⟧ | 84 | Mr. Reuben Heskel Ezra
340 | 3068 | Israeli Hospitals Committee
910 | 55 | Hebra Qadisha Association
675 | 431 | Advance for Frank Iny School for purchasing textbooks
⟦line⟧ | 40 | Mr. Sassoon Ovadia (Clerk at the Community Presidency)
| | Deficit and Surplus account as follows
| 071 637 | Deficit balance on 1-4-1950
| 342 6365 | Deficit resulting from the excess of expenses over
| | revenues for the period from 1-4-1952 until
| | 31-1-1953.
413 | 7002 |
238 | 17205 |
⟦illegible⟧
As it is on January 31, 1953
Fils | Dinar |
... | 800 | School Committee Loan
600 | 2302 | Nuriel School Loan
366 | 967 | Hospital Committee (Fixed Trust Account)
... | 251 | Blind Care School Balance
... | 360 | National School Balance
| | Rima Khedouri Hospital balance as follows:
| 720 | Annual rent minus 10 percent for
| | property tax
| 800 | Sales of some debris
| ⟦line⟧ |
| 1520 |
241 | 486 | Deducting expenses for construction, restoration, painting, and repairing
| | pipes and building electricity, etc.
| ⟦line⟧ |
704 | 302 | Saleh Sassoon Daniel School in Hilla
681 | 146 | Sewing Charity Association
596 | 107 | Naqqar Endowment
984 | 306 | Net rental income from Munshi Saleh shops
870 | 6951 | Noam and Toba Nuriel Endowment building in Al-Sinak (for its rent
| | from 1-4-53 to 19-1-57)
... | 1600 | Al-Huwaidi Synagogue Committee
511 | 2145 | Isaac Hayim Synagogue
640 | 798 | Account of the burned Khan Al-Shorja endowment
... | 580 | Rent for Sha'shua land until 31-1-1958
895 | 14 | Slaughterhouse water fees
... | 400 | Waheeb Al-Faraj, Al-Ghabla contractor
... | 100 | Ismail Mahdi Bazzaz (tenant of Khan Al-Shorja)
650 | 66 | Miscellaneous debts
... | 24 | Wadi' Bani, slaughterhouse inflation contractor
... | 550 | Rent for the surplus of Isaac Hayim Synagogue for the fiscal years 53-1954
| | and 54-1955
500 | 23 | Social studies teachers
... | 235 | Haj Ali Karam ⟦...⟧ (tenant of the Al-Taawun building basement)
| ⟦line⟧ |
238 | 17205 |
— 38 —
D - Observations on the Summary of Accounts
for the period from 1-4-952 to 31-1-953
1 — Slaughter fees (Gabelle) decreased to 2414.400 Dinars during the above period.
2 — Marriage fees (Maktub) decreased to 166.350 Dinars during the above period.
3 — The amount spent by the Community Presidency on the travel expenses of persons whose Iraqi
citizenship was revoked during the above period reached 2061.473 Dinars, as detailed in the table of revenues
and expenditures for this period. Thus, the total amount spent for this purpose during the fiscal year
51-952 and during the above period is 4983.733 Dinars. Since the remaining persons whose
Iraqi citizenship was revoked are prisoners whose sentences end at varying
intervals, making it difficult to gather enough people for a full plane, we have worked on arranging
their travel individually, after obtaining the approval of the competent authorities.
4 — In view of the failure of the Ozri Dalim Society (Aid for the Poor and Needy) to provide assistance to
the poor and needy, this Presidency was forced to arrange weekly and monthly subsidies paid
to them regularly.
Also, the Mosaic female and male prisoners sent numerous petitions to this Presidency, requesting
assistance by providing them with necessary subsistence materials weekly, in view of the travel of
their relatives outside Iraq and their remaining without a breadwinner. Therefore, the Community Administration took the necessary
arrangements in a manner that ensures providing them weekly with subsistence materials and also provided them with some clothing.
The amount spent for the purpose of aiding the poor and needy, and the subsistence of prisoners, reached 2015.959
Dinars during the above period.
5 — In view of the Ministry of Health placing control over Meir Elias Hospital, and the resulting
termination of the services of its employees and staff — the Lay Council decided to transfer the mentioned hospital
to a suitable building rented for this purpose. The mentioned employees and staff demanded
fulfillment of their claims, and the creditors from the warehouse owners and others insisted on settling all their debts.
Therefore, this Presidency has — until now — fulfilled the greater part of those debts, and the amount
it spent for this purpose during the above period reached 6257.748 Dinars.
Thus, the amount spent for the purpose of fulfilling the hospital's debts during the period from 1-4-951 to
31-1-953 is (9577.898) Dinars.
6 — The expenditures of the Frank Iny and Shamash schools increased during this academic year 52-953
over what they were in the previous academic year 951-952, and the amount that the Lay
Council must assist the two mentioned schools with during the current academic year has become
double what it assisted with in the previous academic year, as we previously explained in the introduction to this
report. This is resulting from the decrease in revenues obtained from tuition fees, and the necessity
of employing male and female teachers specialized in academic subjects.
7 — Some members of this community thought that the financial situation of this community had improved in view
- 39 -
for the transfer of the guardianship over the endowments of the late Ezra and Heskel Menachem Daniel to the
Lay Council of this community, but the truth is that the revenues of the aforementioned endowments are stipulated
to be spent on establishing the educational and health institutions mentioned in the endowment deed - which is a difficult matter
to achieve at the present time - a matter that has led to the community not benefiting from those revenues.
8- Since the greater part of the cemetery is not fenced, and in view of the violations occurring against the sanctity of the cemetery,
the Lay Council decided in its session held on 5-9-952 to fence the cemetery, and the
necessary expenses for that were estimated at approximately (from 12,000 Dinars to 15,000 Dinars).
However, the occurrence of unexpected expenses - such as deportation expenses - prevented the implementation of this project.
While I regret the failure to complete this fencing, given the lack of financial appropriation
for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether
a member of the Council or outside it, and that they exert everything they can to bring this project into existence.
And success is from God.
Heskel Daoud Shemtob
Acting Head of the Community
President of the Lay Council