AI en Translation, Pages 201-225
Page 201
The Lay Council of the Jewish Community - Baghdad
Table showing the realized revenues for the year ending March 31, 1949
In view of the estimates according to the general estimated budget
Estimated Amount | Realized Amount | Increase | Decrease |
Dinar / Fils | Dinar / Fils | Dinar / Fils | Dinar / Fils |
31,970/000 | 31,470/000 | | 500/000 | Gabella Fees
4,000/000 | 4,945/178 | 945/178 | | Kapot Fees
350/000 | 307/000 | | 43/000 | Donations for certificates and divorce papers
472/000 | 500/000 | 28/000 | | Rents - Khan al-Shorja
36,792/000 | 37,222/178 | 973/178 | 543/000 |
Net Increase 430/178
973/178
⟦line⟧
Surplus according to the general estimated budget 523/000
Add the increase in realized revenues over
the estimated revenues as
shown above 430/178
953/178
⟦line⟧
Total excess of expenditures spent over
the allocated credits
according to the attached table 2,204/640
Subtract - total surplus as shown above 953/178
Deficit according to the budget
attached general 1,251/462 Dinars
⟦line⟧
Page 203
The Lay Council of the Jewish Community in Baghdad
Income and Expenditure Account for the year ended March 31, 1949
Expenditures | Fils / Dinar | Fils / Dinar | Income | Fils / Dinar | Fils / Dinar
Community Administration | | | From Al-Falila fees | | 31,470/000
Salaries | 1,814/000 | | " Al-Kabut fees | | 4,945/178
Cost of living allowances | 449/000 | | " Donations for certificates and divorce papers | | 307/000
Miscellaneous | 4,460/693 | 6,723/693 | From rents | |
The Spiritual Council | | | Rent of Khan Al-Shorja | 500/000 |
Salaries | 1,476/000 | | Rent of the Slaughterhouse Cafe | 60/000 |
Cost of living allowances | 508/250 | | Rent of Ardat Sha'shua | 120/000 |
Miscellaneous (including divorce paper expenses) | 482/874 | 2,467/124 | Rents of Ardat Al-Ta'awun | 2,735/000 | 3,415/000
The Slaughterhouse | | | Excess of expenditures over income according to the general budget | | 1,251/462
Salaries | 2,042/244 | | | |
Cost of living allowances | 1,475/044 | | | |
Miscellaneous | 418/016 | 3,935/304 | | |
Al-Takaya | | | | |
Yeshivot salaries | 675/700 | | | |
Cost of living allowances | 345/250 | | | |
Pensioners' salaries | 583/671 | | | |
Cost of living allowances | 197/500 | | | |
Salaries for the needy | 208/726 | | | |
Cost of living allowances | 205/500 | 2,216/347 | | |
School allocations | | 14,015/000 | | |
Hospital allocations | | 4,123/839 | | |
Charitable institution allocations | | | | |
Church Committee allocations | 84/000 | | | |
Property Committee allocations | 96/975 | | | |
Grant to Tamheed Torah Society | 170/000 | | | |
Grant to the Society for Aiding Poor Girls for Marriage | 25/000 | | | |
Grant to the Charitable Sewing Society for Girls | 150/000 | | | |
Grant to Karrada Kindergarten | 60/000 | | | |
Grant for aiding the poor | 89/750 | | | |
Cemetery guarding | 90/000 | | | |
Gratuities | 40/000 | 805/725 | | |
Miscellaneous allocations | | | | |
Grant for the recreation of community institution employees | 2,688/417 | | | |
Deficit balance of used clothing received from America carried forward from previous years | 200/000 | | | |
Balance of the reconstruction account for Ardat Al-Ta'awun | 4,213/191 | 7,101/608 | | |
| | 41,388/640 | | | 41,388/640
Page 204
Statement of expenses for Rima Khedouri Hospital up to the thirtieth of September 1941
Comparison with the budget allocated for it for the six months ending on the date mentioned above
Expense Details | Amount Actually Spent | Amount Estimated in Budget | Savings Details | Amount Exceeding Budget | Amount Less than Budget
Staff and Servants Expenses | | | Savings in Salaries and Wages | |
Salaries and Wages | 318/800 | | Hospital Doctor and Servants | 073/46 |
Cost of Living Allowances | 133/000 | | Cost of Living Allowances | 053/87 |
Total | 451/933 | 667/1233 | Difference in cost of staff, servants, wages, and mentioned allowances | 706/000 |
Food and Medicine Expenses | | | Deficit in Expenses | |
Salaries and Wages | 474/000 | | Equipping Rima Khedouri Hospital | | 005/000
Cost of Living Allowances | 804/056 | | Equipping Meir Elias Hospital | | 003/000
Medicines and Medical Instruments (including the remainder from last year) | 383/478 | 733/361 | Medicines and medical supplies for the hospital | | 061/000
Total | 661/934 | | Deficit in food and medicine expenses | 513/000 | 567/000
General Expenses | | | Total amounts not spent due to incomplete arrangements at the time | 156/623 |
Salaries and Wages | 630/336 | | | |
Cost of Living Allowances | 573/440 | | | |
Total | 203/777 | 563/306 | | |
Construction Expenses | | | | |
Equipping Meir Elias Hospital | 573/007 | | | |
Cost of Living Allowances | 536/056 | | | |
Equipping Rima Khedouri Hospital | 685/173 | | | |
Cost of Living Allowances | 721/000 | | | |
Equipping Meir Elias Hospital | 806/467 | | | |
Cost of Living Allowances | 506/005 | | | |
Total Construction Expenses | 312/736 | | | |
Maintenance and Renovation Expenses for the Hospital | 510/000 | | | |
General Total of Hospital Expenses | 661/368 | | | |
Other Expenses | | | | |
Salaries of External Doctors for the Hospital | 038/000 | | | |
Administration and Service Expenses for the Hospital | 39/579 | | | |
Lighting and Heating Expenses for the Hospital | 071/000 | | | |
Transport, Postage, Telegraph, and Telephone Communication Fees for the Hospital | 040/000 | | | |
Stationery, Publications, Books, and Magazines Expenses for the Hospital | 051/000 | | | |
Furniture and Furnishings Expenses for the Hospital | 003/000 | | | |
Laundry and Ironing Expenses for the Hospital | 38/047 | | | |
Other Miscellaneous Expenses | 009/000 | | | |
Total Other Expenses | 508/567 | | | |
General Total of Hospital Expenses | 883/713 | | | |
Maintenance and Renovation Expenses for the Hospital not included in the budget | 006/000 | | | |
Grand Total of Hospital Expenses up to 30 September 1941 | 616/121 | 103/803 | | |
General Total of Expenses | 886/032 | 886/032 | | |
886/032
Page 205
⟦Israeli...⟧ — Baghdad
31 March 1949
Assets | Fils / Dinar | Fils / Dinar
Cash in hand and at the bank | |
Cash with the Community Administration for the permanent advance against petty expenses | 150/000 |
Cash at the Ottoman Bank — Baghdad | 3,682/221 | 3,832/221
<del>Investment account of Rifka Daniel Endowment for the hospitals account (as on the opposite side)</del> | |
15 bonds of the Iraqi Loan 3 3/4% for the year 1947 at cost | 1,500/000 |
200 bonds of the Iraqi Loan 2% for the year 1944 at cost | 2,000/000 |
Cash at the Ottoman Bank — Baghdad | 632/804 | 4,132/804
Investment account — at cost | |
98 bonds of the Iraqi Loan 2% for the year 1944 for the account of Khan <del>Al-Shakar</del> Al-Shorja | 995/150 |
88 bonds of the Iraqi Loan 2% for the year 1944 for the account of Isaac Hayim Synagogue | 893/800 | 1,888/950
Notes receivable — according to the attached schedule No. (1) | | 32,415/000
Debit accounts | |
Endowments of the Hospitals Committee | 150/000 |
Endowments of the Hadiya Munshi Saleh School (balance of the amount paid for reconstruction) | 150/000 |
Sundry debtors according to the attached schedule No. (2) | 309/464 | 609/464
Insurances | |
With the Telephone Directorate and the Electricity Company | | 49/622
Income and Expenditure Account | |
Excess of expenditure over income until 31 March 1948 | 3,196/732 |
For the year ended 31 March 1949 according to the Income and Expenditure Account | 1,251/462 | 4,448/194
Rachel Shamaun School | |
Loan from the Schools Committee (as on the opposite side) | ⟦...⟧ |
47,376/255
⟦illegible⟧
⟦illegible⟧
The Lay Council of the ⟦...⟧ Community
General Budget as of 31
Liabilities | Fils / Dinar | Fils / Dinar
Rifka Daniel Waqf Account for Hospitals - as on the opposite side | |
Balance carried forward from the principal amount with net accumulated income on April 1, 1948 | 3,832/939 |
Add - Net income for the year ending March 31, 1949 | 299/865 | 4,132/804
Isaac Hayim Synagogue Account | |
Amount received from the Capital Secretariat for building demolition damage | 900/000 |
Surpluses received from the investment account for the synagogue account | 17/600 | 917/600
Burned Shorja Khan Account | |
Amount received from the insurance company as compensation for the burned Khan | 1,000/000 |
Surpluses received from the investment account for the Khan account | 19/595 | 1,019/595
Accounts Payable | |
Loan from Nouriel School | |
2,479/800 Dinars carried forward on April 1, 1948 | |
88/600 Dinars Deduct - Paid during the year | 2,391/200 |
Excess slaughterhouse water fees for the year 47 / 48 | 10/056 |
Slaughterhouse water fees for the year 49 / 50 received in advance | 60/000 | 2,461/256
Rents received in advance | |
Rent of the intestines factory for the period from April 1, 1949 to March 31, 1950 | 50/000 |
Rent of the slaughterhouse cafe for the period from April 1, 1949 to March 31, 1950 | 50/000 |
Rents of the Al-Tamayen plot :- | |
3,240/000 Dinars for three shops for the period from April 1, 1949 to March 31, 1950 | |
750/000 Dinars for the premises leased to the Iraqi Industry and Trade Company for the period from March 24, 1949 to March 23, 1950 | |
650/000 Dinars for the premises leased to Mr. Jack Sofer for the period from May 30, 1949 to May 29, 1950 | |
900/000 Dinars for the premises leased to Hajj Ali Karam Hayka for the period from May 22, 1949 to May 21, 1950 | 2,625/000 |
Rent of Shorja Khan for the period from April 1, 1949 to March 31, 1950 | 1,450/000 |
Rent of Shamshou' plot for the period from April 1, 1949 to January 31, 1958 | 1,060/000 | 5,235/000
Midwife income account for the year 49 / 50 | | 33,610/000
Schools Committee loan given to Rachel Shamoon School (as on the opposite side) | ⟦...⟧ |
| | 47,376/255
Page 209
THE SCHOOL OF ACCOUNTANCY,
2 West Regent Street, GLASGOW.
Student,:
Subject,:
Paper No.:
Paragraph (1) decides ⟦requesting the amount⟧ ⟦...⟧ mentioning the person's name as an absent request to the council
Investigate the amount of 118/000 held by the Capital Secretariat
Inquire about the entry for the insurance difference
Paragraph (2) no need for receipts; they remain recorded in the original books
(5) The surplus rent of the Al-Jazara house, what is its story?
(7) Confirm the deduction of the mentioned amount issued on the day of completing the prayers in the receipt lists
(8) Adopt the method of paying fees to the bank before submitting the lists
Verify the share of receipts in the collection
Obtain a receipt for the amount of ⟦...⟧ dinars for the translation fees of the Sharia rulings document
Fixing ⟦...⟧ the servants' system ⟦...⟧ the head of collection is included at the beginning of the daily log
Which are placed for those who deserve ⟦...⟧ ⟦...⟧ ⟦...⟧ ⟦...⟧
And these lists are arranged in the monthly salary system
As well as in the rest of the additional lump-sum expenses, they remain ⟦...⟧
Receipts :-
Newspaper subscription
Rent ⟦...⟧
Account cleaning fees
Telegrams
Auditing
Dated ⟦...⟧
Department of Affairs
Spiritual Council
1936
254
Page 210
1117
Rabbi Sassoon Khedouri 401
Baghdad on 10/7/1949
President of the Jewish Community in Baghdad 10/7/1949
⟦Administration of the Council ...⟧
Honorable Gentlemen
Daoud Shaul Tweig
Daoud Yusuf Hakham Saleh
Shimon Meir Sofer
After greetings
I have the honor to inform you that the Jewish General Council
in Baghdad has elected you as a committee to audit the accounts of the Lay Council
in Baghdad for the fiscal year 1948/49, during its meeting held on
September 20, 1949.
I request you to kindly ⟦undertake⟧ this task and prepare a report on the result
of the audit to be submitted to the General Council at its next meeting.
Please accept my respects;
The Council
⟦signature⟧
President of the Community
The File
10/1
⟦signature⟧
Copy to - Presidency of the Lay Council
Arrangement of accounts
14
Page 212
The Lay Council of the Jewish Community
in Baghdad
Telephone Number 5452
Number: 262
Date: 18 / 9 / 1949
Subject Summary: ⟦line⟧
The Honorable Mr. Saleh Cohen, Respectfully
The Honorable Mr. Yassin Hay, Respectfully
After greetings,
We have received with much thanks your report dated August 10, 1949 regarding
the auditing of the Lay Council's accounts for the year 48 / 1949, and we attach herewith a check
to your order in the amount of 25/- Dinars (twenty-five) for your fees for performing the
aforementioned audit, requesting you to accept the mentioned amount and notify us of receipt. Best regards!
⟦illegible signature⟧
Vice President
Attachments
Check No. 829077 on the Ottoman Bank dated 16 / 9 / 1949 in the amount of twenty-
five Dinars.
On behalf of /
Page 213
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 Sim Hay, the books and accounts
of the Lay Council of the Jewish Community in Baghdad for the year ending March 31, 1949.
I enclose 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 discussion.
A - General Balance Sheet
1 - Opening Balances on April 1, 1948
I have matched the opening balances with the general balance sheet as of March 31, 1948,
attached to Mr. Shlomo Somikh's report on the Lay Council's accounts for the year ending
March 31, 1948.
2 - Debit Accounts
Hospital Committee Suspense Accounts - 150.000 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. Meir Dangoor. Accordingly,
your Council took its decision No. 40 dated June 26, 1949, to reverse this amount
against the aforementioned person in the year 1949/50.
Hadiya Menashi Saleh School Suspense Accounts - 150.000 Dinars
The renovation expenses for the aforementioned school amounted to 100.175 Dinars -
of which His Excellency the benefactor, Senator Ezra Menachem Daniel, donated 100.025 Dinars - and
it was decided that the balance of 150.000 Dinars remains suspended in the accounts against the
aforementioned school in the hope of collecting it from the concerned parties. (I have other observations
in another part of this report regarding the income and expenditures of this school.)
Sundry Debtors
Slaughterhouse electricity fees until March 31, 1949 - 118.119 Dinars
This amount is pending against the Capital Secretariat, and I have reviewed two letters addressed
from the community administration to the Capital Secretariat regarding its payment, and I have learned that no
answer has been received yet.
Page 214
- 2 -
General Note
It is necessary to observe the ⟦debts⟧ suspended from time to time in order to take
the necessary measures to collect them or write off what is uncollectible.
3 - Insurances (Deposits) - 49/632 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 Israelite 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 "
| 85/000 Dinars
Accordingly, the insurance account should be settled according to the details shown above.
4 - Promissory Notes - 32,415/- Dinars
From the total of this amount, -/3,250 Dinars represent the notes suspended against the Al-Nafeela contractor
Mr. Salam Mahdi. <del>⟦Only⟧</del> The aforementioned person has paid until June 15, 1949, 7,562/500
Dinars, which is the total of five notes that matured until 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.
Therefore, 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 at 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 Iraqi Loan Bonds ⟦4/02⟧ |
For the account of Khan Al-Shorja | 995/150 Dinars
Entry dated 8/11/48 - 88 ditto |
For the account of Isaac Hayyim Synagogue | 893/800 "
| 1888/950 Dinars
Page 215
- 3 -
6 - Cash at the Community Presidency from the permanent advance for petty expenses - 150/- Dinars
I counted the cash on hand on July 24, 1949, and I attach herewith a table
No. (3) in detail.
7 - Credit Accounts
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.
Al-Qabiliya revenue account for the year 1949/50 - 33,610/- Dinars
The breakdown of this amount is as follows:-
The amount received in cash from the contractor as 10/50 insurance - 3,260/- Dinars
Total amounts of promissory notes due for payment during the year
1949/50 (Please review my notes
about them in this report) - 30,350/- "
⟦line⟧
Total commitment amount - 33,610/- Dinars
⟦line⟧
Surplus of slaughterhouse water fees for the year 1947/48 - 10/156 Dinars
Given that this account was carried over from April 1, 1948, I believe it is appropriate
for your council to make its decision on how to dispose of this amount.
8 - Revenue and Expenditure Account
1 - Al-Qabiliya fees - 31,470/- Dinars
This amount represents the net amount obtained from the Al-Qabiliya contractor for the fiscal year 1948/49
which is less than the agreed amount by 500/- Dinars. This difference was written off
pursuant to your Council's Resolution No. 32 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 Muqaddish)
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 216
- 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 "Kaddish" lists and verified
the accuracy of the total revenues shown in a large part of them.
Taking into account 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 approval by the Spiritual Council
and submitting them to the Community Administration is sufficient for the purpose 4 -
( 1 ) | I suggest adding the receipt number given for the fees in the lists submitted by the Kaddish.
( 2 ) | I noticed a discrepancy between the dates of the lists and the dates of depositing their amounts at the bank ranging between a week and two weeks - and I see it is advisable to avoid this delay.
( 3 ) | I 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 from it 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 amount of the Ketubah, minus 2.5% (two and a half percent) deducted by the Kaddish for his fees.
3 - Donations for Certificates and Divorce Documents
I have audited the copies of the receipts given by the Community Administration accountant in the lists received from the Sharia Court regarding donations for divorce documents - and I also audited the receipts given for donations for various certificates and verified that all amounts received 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 217
— 5 —
( 2 ) Spiritual Council Expenses — Miscellaneous — 482/874 Dinars
Included in the expenses mentioned above are 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 community administration accountant that such amounts are deducted from slaughterhouse employees based on the request of
the head of the slaughterhouse due to the absence of these employees. These deductions are added to
the salary of the head to be paid in turn 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 in it was as follows:—
Expenses including renovation costs, salaries, etc. 376/661 Dinars
Deduct — Revenues —
Rent of eight shops for one year —/180 Dinars
Donation from His Excellency the Benefactor Senator
Ezra Menachem Daniel
For renovations 25/140 " 205/140 "
Deficit 171/521 Dinars
⟦line⟧
Page 218
— 6 —
Included in the list of reconstruction expenses submitted by the engineer Yusuf Meir were amounts
totaling 830/120 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 561/21 Dinars, which appears to have been among
the fund's suspense accounts as of March 31, 1949, was recorded against the mentioned school in the year 1949/1950
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.
Attached herewith is Table No. (5) showing some revenues and expenses for the community's institutions
relative to the credits allocated to them in the estimated budget for the year 1948/1949, along with an explanation of how
the deficit for this year was reached.
An amount of 450/- Dinars had been received from the Secretariat of the Capital 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 pursuant to a decision by the Council dated June 2, 1948, based on
a decision by the Synagogues Committee, provided that the amount be spent by the aforementioned individuals on fencing the mentioned synagogue,
reconstructing it, and submitting a copy of the reconstruction accounts to the Council.
Please accept the assurances of my highest respect.
Sincerely
Page 219
Table No. (1)
The Lay Council of the Israelite Community - Baghdad
Receipt Vouchers as of March 31, 1949
Amount | Name | Voucher Date | Due Date
Dinar / Fils | | |
120/000 | Nasim Makki Muhammad Said | 2/1/48 | 2/1/1950 for rent of ⟦Shamshua⟧ 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 from rent of the soap factory
15/000 | ⟦Tawan⟧ 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
17,517/500 | Carried forward | |
T:
Receivable for the year
1949 / 50
Page 220
- 2 -
Due Date | Bond Date | Name | Amount
| | | Fils / Dinar
| | Brought forward | 17,517/500
( 30/9/49 ) Al-Fabila | 31/3/49 | Salam Mahdi | 1,512/500
( <del>15/10/49</del> ) | — ditto — | — ditto — | 1,512/500
( 30/10/49 ) | — ditto — | — ditto — | 1,512/500
( 15/11/49 ) | — ditto — | — ditto — | 1,512/500
( 30/11/49 ) | — ditto — | — ditto — | 1,512/500
( 15/12/49 ) | — ditto — | — ditto — | 1,512/500
( 30/12/49 ) | — ditto — | — ditto — | 1,512/500
( 15/1/50 ) | — ditto — | — ditto — | 1,512/500
( 30/1/50 ) | — ditto — | — ditto — | 1,512/500
1/8/49 for Khan Al-Shorja | — ditto — | Sayyid Hashim Sayyid Saeed | 350/000
— ditto — <del>1/11/49</del> | — ditto — | — ditto — | 350/000
— ditto — 1/4/50 | — ditto — | — ditto — | 350/000
1/7/49 for Arsat Al-Tamman shops | — ditto — | Yusuf Salem | 40/000
— ditto — 1/9/49 | — ditto — | — ditto — | 40/000
— ditto — 1/7/49 | — ditto — | Naji Salman | 40/000
— ditto — 1/9/49 | — ditto — | — ditto — | 40/000
— ditto — 1/7/49 | — ditto — | Sion Yaqub and Yusuf Yaqub | 37/500
— ditto — 1/9/49 | — ditto — | — ditto — | 37/500
32,415/000
⟦line⟧
Page 221
Table No. ( 2 )
The Lay Council of the Israelite Community - Baghdad
Table showing miscellaneous liabilities
Fils/Dinar
Mr. Munir Dangoor | 8/250 |
Shamson Al-Qaddish (for the matches list dated March 31, 1949) | 150/394 | Paid in April 1949
The Capital Secretariat (slaughterhouse electricity fees) | 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 from the slaughterhouse water fees for the year 1948/1949 | 1/702 | Obtained
| 309/464 Dinars |
⟦line⟧
Page 222
Table No. (3)
The Lay Council of the Israelite Community - Baghdad
Cash in the Community Administration Fund on July 24, 1949
Permanent Advance | 150/- Dinars
Advance from His Eminence the Rabbi | 80/-
Received from certificate fees | 10/-
| 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
" The Religious Court | 15/000
Permanent Advance | 88/666 | 233/309 Dinars
Cash on hand | | <del>6/691 Dinars</del>
Page 223
Table No. (4)
The Lay Council of the Israelite Community - Baghdad
Table showing the community administration expenses not supported by receipts
Amount | List of Expenses | | Remarks
Dinar / Fils | | |
10/000 | Subscription to ⟦Tridel⟧ newspaper | April | The receipt obtained is for two Dinars only
5/000 | Gratuity to Munshi Nahum | August |
50/000 | Audit fees for hospital accounts paid to Mr. Anwar 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 | |
20/042 | Taxi fares for the elections | |
3/950 | Printing fees for lists of eligible voters | |
2/280 | 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 of Mr. Yaqub Ezra Abdullah | |
419/500 | Meat preservation expenses spent during the year | |
Page 224
Table No. (5)
Lay Council of the Israelite 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 | Overrun | Amount Spent | Allocated Credit
| Dinars / Fils | Dinars / Fils | Dinars / Fils | Dinars / Fils
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 | | 122/874 | 482/874 | 360/000
divorce decree expenses) | | | |
| | 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
Synagogues | | | |
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 225
- 2 -
Institution | Allocated Credit Fils / Dinar | Amount Spent Fils / Dinar | Overrun Fils / Dinar | Surplus Fils / Dinar
School Allocations | | | |
Private Intermediate School for Girls | 550/000 | 1,000/000 | 450/000 |
Schools Committee | 1,158/000 | 858/000 | | 300/000
| 1,708/000 | 1,858/000 | 450/000 | 300/000
Hospital Allocations | 4,050/000 | 4,123/839 | 73/839 |
Charitable Institutions | | | |
Churches Committee | 100/000 | 84/000 | | 16/000
Properties Committee | 200/000 | 96/975 | | 103/025
Grant for Helping the Poor | 90/000 | 89/750 | | 0/250
Gratuities | 50/000 | 40/000 | | 10/000
| 440/000 | 310/725 | | 129/275
Miscellaneous | | | |
Grant for the recreation of community institution employees | 2,698/000 | 2,688/417 | | 9/583
Renovation of the Exercise Yard | 4,214/000 | 4,213/191 | | 809
| 6,912/000 | 6,901/608 | | 10/392
Summary
Community Administration | 4,758/000 | 6,723/693 | 1,965/693 |
Spiritual Council | 2,213/000 | 2,467/124 | 254/124 |
Slaughterhouse | 3,914/000 | 3,935/304 | 21/304 |
Hospices | 2,337/000 | 2,216/347 | | 120/653
Schools | 1,708/000 | 1,858/000 | 150/000 |
Hospitals | 4,050/000 | 4,123/839 | 73/839 |
Charitable Institutions | 440/000 | 310/725 | | 129/275
Miscellaneous | 6,912/000 | 6,901/608 | | 10/392
| 26,332/000 | 28,536/640 | 2,464/960 | 260/320
Net Overrun | | | | 2,204/640
| | | | 2,464/960