AI en Translation, Pages 176-200
Page 186
⟦Department Copy⟧
1949/3/10
⟦Number 49/3/155⟧
49/5/15
49/5/20
49/5/27
49/6/15
49/7/1
Respected Mr. Saleh Cohen
After greetings
The Council has decided to elect you to perform the audit of the accounts of the
Lay Council for the fiscal year 48 / 1949 ending at the end of March 1949.
Please commence this mission of yours at the earliest possible opportunity and submit your report
on the result of the audit to the Council. Sincerely;
⟦signature⟧
Vice President
Copy to His Eminence the Head of the Community - for kind information
Accountant
⟦7/28⟧
⟦14⟧
Page 187
Received on 15/7/49
292 / 48 / 115 294
5/6/1949
10/8/49
15/8/49
The Honorable Mr. Saleh Cohen, Respectfully
After greetings,
Further to our letter numbered 262 and dated 18/3/1949 regarding
assigning you to audit the accounts of the Lay Council for the fiscal year 1948/49.
Please audit the revenues of the Ketubot with the Ketubot register kept by
the Spiritual Council. We also request that you note the auditing of certificate fees and divorce fees
thoroughly.
With our best regards;
Vice President
A. A.
Page 188
Baghdad, August 10, 1949
To the Honorable President of the Lay Council
Baghdad
After greetings,
Based on your instructions, I have audited, with the assistance of Mr. Yamin Nassim Hay, the books and accounts
of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1949.
I attach herewith the statement of income and expenditures for the year ending March 31, 1949, along with
the general balance sheet as it stood on that date, and I list below my observations regarding the accounts under review.
A - General Balance Sheet
1 - Opening Balances on April 1, 1948
I have reconciled the opening balances with the general balance sheet as of March 31, 1948,
attached to Mr. Shlomo Somekh's report on the Lay Council's accounts for the year ending
March 31, 1948.
2 - Debit Accounts
Hospital Committee Suspense Account - 150/- Dinars
I have reviewed a letter from the Hospital Committee stating that it is not responsible
for the aforementioned amount, as the person responsible for it is Mr. Munir Dangoor. Accordingly,
your Council issued decision No. 40 dated June 26, 1949, to reverse this amount
against the aforementioned person in the year 1949/50.
Hadiya Munshi Saleh School Suspense Account - 150/- Dinars
The renovation expenses for the aforementioned school amounted to 175/100 Dinars -
of which His Excellency the benefactor, Senator Ezra Menachem Daniel, donated 25/100 Dinars - and
it was decided that the balance of 150/- Dinars remains suspended in the accounts against the
aforementioned school in the hope of recovering it from the concerned parties. (I have other observations
in another part of this report regarding the income and expenditures of this school).
Sundry Debts
Slaughterhouse electricity fees until March 31, 1949 - 119/118 Dinars
This amount is outstanding against the Mayoralty of the Capital. I have reviewed two letters addressed
from the Community Administration to the Mayoralty regarding its payment, and I have learned that no
reply has been received yet.
(1) To be referred to the Finance Committee
as a preliminary to presenting it to the Council in
the next session.
(2) The Finance Committee is requested to provide
recommendations to implement what was stated in
this report.
⟦illegible⟧
Page 189
- 2 -
General Note
It is necessary to observe the suspended debts from time to time in order to take
the necessary measures to collect them or write off what is uncollectible.
3 - Insurances (Deposits) - 49/622 Dinars
I have reviewed certificates from the Central Telephone Directorate and the Electricity Company regarding the deposits
deposited with them in the name of the Lay Council of the Jewish Community until March 31, 1949, and these
are their details:-
With the Central Telephone Directorate | | 30/000 Dinars
With the Electricity Company - | |
For the slaughterhouse | 37/- Dinars |
For the office | 13/- "" |
For the Religious Court | 5/- "" | 55/000 ""
| | 88/000 Dinars
| | ⟦line⟧
Accordingly, the insurance account should be settled according to the details shown above.
4 - Promissory Notes - 32,415/- Dinars
Of this total amount, 30,250/- Dinars represent the notes suspended against the Gabelle contractor
Mr. Salam Mahdi. <del>⟦illegible⟧</del> The aforementioned person has paid until June 15, 1949, 7,562/500
Dinars, which is the total of five notes that matured by the mentioned date.
I have learned that the note due on June 30, 1949, amounting to 1,512/500 Dinars,
part of it was paid in late July 1949, and the two notes due on July 15, 49 and July 31, 1949
for 1,512/500 Dinars each have not been paid yet.
Accordingly, I cannot express any opinion on the amount that may prove uncollectible from
these notes, the impact of which affects the revenues of the fiscal year 1949 / 1950.
5 - Investment Account
All investment bonds are shown in the balance sheet according to their cost, and in my opinion, the current market price
for these bonds as of March 31, 1949, was less than the cost.
The following bond purchases were not supported by receipts:-
Entry dated 8/11/48 - 98 bonds of the Iraqi Loan 0/02 |
For the account of Khan al-Shorja | 995/150 Dinars
Entry dated 8/11/48 - 88 ditto - |
For the account of Isaac Hayim Synagogue | 893/800 ""
| 1888/950 Dinars
| ⟦line⟧
Page 190
- 3 -
6 - Cash at the Community Presidency from the permanent advance for petty cash expenses - 150/- Dinars
I have counted the cash on hand on July 24, 1949, and I attach herewith a table
No. (3) in detail.
7 - Accounts Payable
Loan from Nuriel School - 2,391/200 Dinars
I have not seen a confirmation from Nuriel School dated March 31, 1949, regarding the accuracy of the amount
mentioned above.
Gabelle revenue account for the year 1949/50 - 33,610/- Dinars
The breakdown of this amount is as follows:
Amount received in cash from the contractor as insurance 0/010 | 3,360/- Dinars
Total amounts of promissory notes due for payment during the year 1949/50 (please review my notes about them in this report) | 30,250/- "
Total amount of the commitment | 33,610/- Dinars
Surplus of slaughterhouse water fees for the year 1947/48 - 10/156 Dinars
Considering that this account had been carried over from April 1, 1948, I see it as more appropriate
that your council takes its decision on how to dispose of this amount.
8 - Revenue and Expenditure Account
1 - Gabelle fees - 31,470/- Dinars
This amount represents the net amount collected from the Gabelle contractor for the fiscal year 1948/49
and it is less than the agreed amount by 500/- Dinars, and this difference was written off
pursuant to your council's decision No. 33 dated March 17, 1949.
2 - Ketubot fees - 4,945/178 Dinars
Based on your instructions regarding the thorough auditing of Ketubot revenues:
a - I have matched the lists received from the person performing the marriage ceremonies (the Mekadesh)
with the receipt copy books related to them. These receipts are provided to the aforementioned
person by the community administration, and he in turn returns to the community accountant every book
whose use has been completed.
Page 191
— 4 —
B — I have reviewed the Ketubot records at the Spiritual Council and conducted
a thorough examination in applying a portion of the amounts listed in the "Maqdish" lists and verified
the accuracy of the total revenues shown in a large part of them.
Subject to the following observations, I am satisfied with the accuracy of the fees as well as that
the current method followed in organizing the lists and their certification by the Spiritual Council
and their submission to the community administration is sufficient for the purpose —
(1) I suggest adding the receipt number given for the fees in the lists submitted by
the Maqdish.
(2) I have noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank
ranging between one and two weeks — and I see it is advisable to avoid this
delay.
(3) I have noticed that "Ketubot" up to an amount of 75/- Dinars and "Ketubot" of the students of
the Rabbis were exempted from fees — in addition to this, Ketubah No. 220
of which the community administration's share was 60/125 Dinars, 60/- Dinars
were exempted with the approval of the President of the Lay Council.
(4) I have not reviewed the regulation regarding Ketubot fees which have been collected
on the basis of 10% of the original Ketubah amount, from which 2.5%
(two and a half percent) is deducted by the Maqdish for his fees.
3 — Donations for Certificates and Divorce Decrees
I have audited the copies of receipts given by the community administration accountant with the lists
received from the Sharia Court regarding donations for divorce decrees — and I also audited the receipts
given for donations for various certificates and verified that all amounts mentioned therein
have been recorded as revenue in the accounts.
4 — Rents — 3415/- Dinars
This amount represents the rents for the fiscal year 1948/49 for the properties belonging to the Lay
Council as shown in the property register kept by the accountant.
5 — Expenses
(1) Community administration expenses — miscellaneous — 4,460/693 Dinars
Most of the aforementioned expenses were supported by receipts except for some petty
expenses and the amounts shown in the attached table (No. 4)
Page 192
- 5 -
( 2 ) Spiritual Council Expenses - Miscellaneous - 482/874 Dinars
The expenses mentioned above include amounts totaling 255/- Dinars that were not
supported by receipts, paid for the translation and recording of Sharia rulings and the selection of Sharia rulings.
( 3 ) Slaughterhouse Expenses
Salaries
I have noticed the deduction of various amounts from the salaries of some slaughterhouse employees, and I have learned
from the accountant of the community administration that such amounts are deducted from the slaughterhouse employees at the request of
the head of the slaughterhouse due to the absence of these employees. These deductions are added to
the head's salary so that he, in turn, pays them to individuals in place of those absent. I have not seen
the necessary receipts for these payments and suggest they be paid in the future by the community administration
accountant to the specific additional workers.
( 4 ) Miscellaneous Expenses - 418/016 Dinars
I have not seen the supporting receipts for most of these expenses, which include wages for
lump-sum additional work paid to some slaughterhouse employees who receive salaries from the community
administration separately. Such lump-sum allowances could have been added to the payroll lists
and the necessary receipts obtained for them.
General Remarks
1 - Revenues and Expenses of the Hadiya Munshi Saleh School
I have reviewed the list of revenues and expenses for the aforementioned school, and the
deficit therein was as follows:-
Expenses including renovation costs, salaries, etc. | 376/661 Dinars
Less - Revenues -
Rent of eight shops for one year | 180/- Dinars
Donation from His Excellency the Benefactor, Senator
Ezra Menachem Daniel
For renovations " 25/100 " | " 205/100 "
Deficit | 171/561 Dinars
Page 193
- 6 -
Included in the list of reconstruction expenses submitted by the engineer Yusuf Mayer were amounts
totaling 820/120 Dinars that were not supported by receipts.
As I have indicated elsewhere in this report, an amount of 150/- Dinars had been recorded
against the mentioned school, while the deficit balance of 21/561 Dinars, which appears to have been
among the fund's suspensions as of March 31, 1949, was recorded against the mentioned school in the year 49/50
based on a decision by the Lay Council dated April 7, 1949.
On this occasion, I would like to point out that the revenues and expenses listed above were not recorded
in the account books during the year under review; therefore, I deem it advisable that such
transactions be recorded in the books at the time of their occurrence.
- 2 - Attached herewith is Table No. (5) showing some of the revenues and expenses for the community's institutions
relative to the allocations assigned to them in the estimated budget for the year 1948/49, with an explanation of how
the deficit for this year was reached.
- 3 - An amount of 450/- Dinars was received from the Capital Secretariat for the debris of the Al-Masri Synagogue,
and this amount was recorded as revenue at the time for the mentioned synagogue, then paid to Messrs. Rahmin
and Shaul Nassim Masri according to a council decision dated June 3, 1948, based on
a decision by the Synagogues Committee, provided that the amount be spent by the aforementioned individuals on fencing the mentioned synagogue
and its reconstruction, and submitting a copy of the reconstruction account to the Council.
Please accept the highest expressions of respect.
Sincerely,
⟦signature⟧ ⟦signature⟧
Yassin Nassim Hay Saleh Lwi
Page 194
Table No. (1)
Lay Council of the Israelite Community - Baghdad
Promissory Notes as of March 31, 1949
Amount Fils/Dinar | Name | Date of Note | Due Date
120/000 | Nassim Makki Muhammad Said | 2/1/48 | 2/1/1950 for rent of Shashoua plot
120/000 | - ditto - | ditto | 2/1/1951 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1952 - ditto -
120/000 | - ditto - | ditto | 2/1/1953 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1954 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1955 - ditto -
120/000 | - ditto - | - ditto - | 2/1/1956 - ditto -
25/000 | Abbas Muhammad | 3/16/49 | 8/1/1949 for rent of the speculators' factory
15/000 | Alwan Abid | 3/31/49 | 8/1/1949 for rent of the slaughterhouse cafe
1,512/500 | Salam Mahdi | 3/31/49 | ( 4/15/49
1,512/500 | - ditto - | - ditto - | ( 4/30/49
1,512/500 | - ditto - | - ditto - | ( 5/15/49
1,512/500 | - ditto - | - ditto - | ( 5/30/49
1,512/500 | - ditto - | - ditto - | ( 6/15/49
1,512/500 | - ditto - | - ditto - | ( 6/30/49
1,512/500 | - ditto - | - ditto - | ( 7/15/49
1,512/500 | - ditto - | - ditto - | ( 7/30/49
1,512/500 | - ditto - | - ditto - | ( 8/15/49
1,512/500 | - ditto - | - ditto - | ( 8/30/49
1,512/500 | - ditto - | - ditto - | ( 9/15/49
Account
Applicable to ⟦...⟧
1950
17,517/500 Carried forward
Page 195
- 2 -
Amount Fils / Dinar | Name | Date of Bond | Due Date
17,517/500 | Brought forward | |
1,512/500 | Salam Mahdi | 3/31/49 | ( 9/30/49 )
1,512/500 | - ditto - | - ditto - | ( 10/15/49 )
1,512/500 | - ditto - | - ditto - | ( 10/30/49 )
1,512/500 | - ditto - | - ditto - | ( 11/15/49 )
1,512/500 | - ditto - | - ditto - | ( 11/30/49 )
1,512/500 | - ditto - | - ditto - | ( 12/15/49 )
1,512/500 | - ditto - | - ditto - | ( 12/30/49 )
1,512/500 | - ditto - | - ditto - | ( 1/15/50 )
1,512/500 | - ditto - | - ditto - | ( 1/30/50 )
350/000 | Sayyid Hashim Sayyid Saeed | - ditto - | 8/1/49 for Khan al-Shorja
350/000 | - ditto - | - ditto - | 10/1/49 - ditto -
350/000 | - ditto - | - ditto - | 4/1/50 - ditto -
40/000 | Yusuf Salem | - ditto - | 7/1/49 for shops of Arsat al-Taawun
40/000 | - ditto - | - ditto - | 9/1/49 - ditto -
40/000 | Naji Salman | - ditto - | 7/1/49 - ditto -
40/000 | - ditto - | - ditto - | 9/1/49 - ditto -
37/500 | Sion Yaqub and Yusuf Yaqub | - ditto - | 7/1/49 - ditto -
37/500 | - ditto - | - ditto - | 9/1/49 - ditto -
for
the coming year
1949 / 1950
32,415/000
⟦line⟧
Page 196
Table No. (2)
The Lay Council of the Israelite Community - Baghdad
Table showing miscellaneous liabilities
| Fils / Dinars |
Mr. Meir Dangour | 8/250 |
Shimon Al-Maqdish (for the Ketubot list dated March 31, 1949) | 150/394 | Paid in April 1949
Amanat al-Asima (Electricity fees for the slaughterhouse) | 119/118 | See report
The advance paid to a carpenter for making an office for His Eminence the Head of the Community | 30/000 | Settled
The amount suspended for slaughterhouse water fees for the year 1948/49 | 1/702 | Obtained
309/464 Dinars
⟦line⟧
Page 197
Table No. ( 3 )
The Lay Council of the Israelite Community - Baghdad
Cash in the Community Administration Fund as of July 24, 1949
Permanent Advance | 150/000 Dinars
Advance from His Eminence the Rabbi | 80/000
Received from certificate fees | 10/000
| 240/000 Dinars
Deduct -
Total expenses for the month of June 1949 |
According to the petty cash book | 137/117
Total expenses from July 1, 1949 |
to July 22, 1949 | 7/526
| 144/643
Advances
To Nassim the servant | 6/000 Dinars
" Salman Shaul | 11/916
" Ibrahim | 5/000
" Shlomo the driver | 5/000
" Shaul the servant | 0/750
" Yusuf Saleh | 3/000
" Yusuf Meir |
The Engineer | 40/000
" Cemetery Association | 2/000
" Religious Court | 15/000
Permanent advance | 88/666 | 233/309 Dinars
Cash on hand | | 6/691 Dinars
Page 198
Table No. (4)
The Lay Council of the Jewish Community - Baghdad
Table showing the community administration expenses not supported by receipts
Amount Fils/Dinar | List of Expenses | Remarks
10/000 | Subscription to Qarandal newspaper for April | The receipt obtained is for two Dinars only
5/000 | Gratuity to Menashi Nahum for August |
50/000 | Hospital audit fees paid to Mr. Asher Hay |
8/000 | Subscription to Al-Nabaa newspaper |
2/000 | Value of coal for the police |
5/000 | Value of coal for the police |
1/320 | Telegrams |
1/375 | Writing paper |
20/043 | Taxi fares for the elections |
3/950 | Printing fees for the lists of eligible voters |
2/380 | Value of paper, cardboard, etc. for the elections |
41/000 | Miscellaneous gratuities |
10/000 | Gratuities to a clerk in the Ministry of Justice |
25/000 | Fees for Mr. Yaqub Ezra Abdullah |
419/500 | Meat preservation expenses spent during the year |
Page 199
(Table No. 5)
The Lay Council of the Jewish Community - Baghdad
Table showing the expenditures spent during the year ending March 31, 1949
on the community institutions that do not match the allocations assigned to them in
the general estimated budget for the fiscal year 1948/1949
Institution | Surplus Fils / Dinar | Excess Fils / Dinar | Amount Spent Fils / Dinar | Allocated Credit Fils / Dinar
Community Administration | | | |
Salaries | | 6/000 | 1,814/000 | 1,808/000
Cost of living allowances | 1/000 | | 449/000 | 450/000
Miscellaneous | | 1,960/693 | 4,460/693 | 2,500/000
| 1/000 | 1,966/693 | 6,723/693 | 4,758/000
Spiritual Council | | | |
Salaries | | 131/000 | 1,476/000 | 1,345/000
Cost of living allowances | | 0/250 | 508/250 | 508/000
Miscellaneous (including divorce certificate expenses) | | 122/874 | 482/874 | 360/000
| | 254/124 | 2,467/124 | 2,213/000
Slaughterhouse | | | |
Salaries | | 0/244 | 2,042/244 | 2,042/000
Cost of living allowances | | 3/044 | 1,475/044 | 1,472/000
Miscellaneous | | 18/016 | 418/016 | 400/000
| | 21/304 | 3,935/304 | 3,914/000
Hospices (Takaya) | | | |
Yeshivot salaries | 62/300 | | 675/700 | 738/000
Cost of living allowances | 31/750 | | 345/250 | 377/000
Pensioners' salaries | 12/329 | | 583/671 | 596/000
Cost of living allowances | 11/500 | | 197/500 | 209/000
Salaries for the needy | 1/274 | | 208/726 | 210/000
Cost of living allowances | 1/500 | | 205/500 | 207/000
| 120/653 | | 2,216/347 | 2,337/000
Page 200
- 2 -
Institution | Surplus | Deficit | Amount Spent | Allocated Budget
| Fils / Dinar | Fils / Dinar | Fils / Dinar | Fils / Dinar
School Allocations | | | |
Private Intermediate School for Girls | | 450/000 | 1,000/000 | 550/000
Schools Committee | 300/000 | | 858/000 | 1,158/000
| 300/000 | 450/000 | 1,858/000 | 1,708/000
Hospital Allocations | | 73/839 | 4,123/839 | 4,050/000
Charitable Institutions | | | |
Churches Committee | 16/000 | | 84/000 | 100/000
Properties Committee | 103/025 | | 96/975 | 200/000
Aid to assist the poor | 0/250 | | 89/750 | 90/000
Gratuities | 10/000 | | 40/000 | 50/000
| 129/275 | | 310/725 | 440/000
Miscellaneous | | | |
Grant for the recreation of community institution employees | 9/583 | | 2,688/417 | 2,698/000
Renovation of the Cooperation Plot | 809 | | 4,213/191 | 4,214/000
| 10/392 | | 6,901/608 | 6,912/000
Summary
Community Administration | | 1,965/693 | 6,723/693 | 4,758/000
Spiritual Council | | 254/124 | 2,467/124 | 2,213/000
Slaughterhouse | | 21/304 | 3,935/304 | 3,914/000
Synagogues | 120/653 | | 2,216/347 | 2,337/000
Schools | | 150/000 | 1,858/000 | 1,708/000
Hospitals | | 73/839 | 4,123/839 | 4,050/000
Charitable Institutions | 129/275 | | 310/725 | 440/000
Miscellaneous | 10/392 | | 6,901/608 | 6,912/000
| 260/320 | 2,464/960 | 28,536/640 | 26,332/000
Net Deficit | | | 2,204/640 |
| | | 2,464/960 |