AI English Translation, Pages 151-175
JEWISH HOSPITALS COMMITTEE
BAGHDAD
Established. 1884
Telephones 3006 7480
Meir Elias Hospital
Rimah Khedouri Eyes Hospital
Refouah Pharmacy
Jewish Hospitals Committee
Baghdad
Established in 1884
Telephone Number 3006 7480 Baghdad
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
No. 669
Date: 6/22/1949
Administration of the Lay Council -- Baghdad
Number 248
Date 6 / 22 / 1949
File Number
Presidency of the Lay Council
With reference to your letter numbered 303 and dated 6 / 17 / 1949.
We request the cancellation of the Lay Council's claim against the Hospitals Committee for the amount of 150/- Dinars (claim of Moshe
the Baker) and to take a decision either to write off this debt as uncollectible or to record it
in the suspense accounts as a debt of the Lay Council against the aforementioned Mr. Meir, as this amount has already been paid
from the fund of the Hospitals Committee. As for paying it a second time, it was at the request and approval of your esteemed council, and therefore we see no
need to continue recording it as a claim against the Hospitals Committee. Sincerely yours.
⟦illegible⟧
The President
Sh/
212
1949/6/28
Copy to ⟦illegible⟧
Presidency of the Hospitals Committee
Greetings,
Your letter No. L/669 dated 22 / 6 / 1949.
The Council has approved your proposal to write off the amount suspended against you in
the Council's records in the amount of 150/- Dinars (Request of Moshi Al-Khabbaz). It also decided
to record it as a debt against Mr. Matta Dankour to the Council, given that this amount
pertains to him. Sincerely;
Vice President
Copy to -
The Accountant - to perform the necessary entry
To be filed
⟦7/8⟧
⟦A/1⟧
JEWISH HOSPITALS COMMITTEE
BAGHDAD
Established. 1884
Telephones 3006
7480
Meir Elias Hospital
Rimah Khedouri Eyes Hospital
Refouah Pharmacy
⟦The Israelite...⟧
Established in 1884
Baghdad
Telephone 3006
7480
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Refouah Pharmacy
252
6/29/1949
No. Number: 672/L
Date: 6/29/1949
Presidency of the Lay Council
Further to our letter No. 669/L dated 6/22/1949.
The total income of the Kanbuth for the fiscal year 48/1949 reached 4719/537 Dinars, while the amount
of 494 Dinars, which represents the total income of your Council from the Kanbuth for the mentioned year as
stated in your letter No. 285 dated 5/29/1949, is detailed as follows:-
Dinar
494 Council income per your letter referred to above
Deduct the amount of the invoice dated 3/31/1949 as it was recorded by you in the
income account for the year 48/49, whereas it should have been recorded in the income account for the year 47/48
31
⟦line⟧
463
Add the value of the paper collected for the hospital only
Total
47
Please kindly confirm
President
⟦signature⟧
Baghdad on April 7, 1949
⟦12⟧
The Honorable President of the Israelite Community
Baghdad
Subject - Auditing the accounts of the Lay Council
for the fiscal year 1947 / 1948
After greetings and respect
Based on the decision of the esteemed General Council taken at its meeting held on September 30,
1948, communicated to us by your Excellency's letter No. 787 dated 10/8/1948, we attended at
the headquarters of the Community Presidency and audited the accounts of the Lay Council for the year 47 / 1948 ending on 3/31/48
and we confirmed the compliance of expenditures with the approved budget allocations for the mentioned year, however we
noted the occurrence of some excess in expenditures relative to the amounts approved in the budget by an amount
of 1762.765 Dinars, and after deducting the savings totaling 444.884 Dinars, the
net excess becomes 1317.881 Dinars as shown in the attached Table (A). We have also noted
that the items of the mentioned accounts had been audited by the auditor Mr. Shlomo Somekh according
to his report submitted to the Presidency of the Lay Council on 8/29/1948 and we did not find in it anything that requires
special mention.
We have also audited the financial position of the Community Fund until 3/31/1948 and confirmed
its conformity in the relevant records as shown in the attached Table (B), as well as the summary
of the Lay Council accounts as shown in the attached Table (C).
Please accept our highest respect
⟦signature⟧ ⟦signature⟧ ⟦signature⟧
Shimon Sion Sofer Daoud Youssef Hakham Saleh Daoud Shaul Tweg
p / 1
⟦illegible faint red text at bottom⟧
Table ( 6 )
Statement of expenses spent during the year 1947/48
relative to the allocated appropriations
| Dinar | Fils
Actual expenses spent during the year | 38575 | 881
Certified allocations | 37258 | 000
Net excess in expenses according to the following details | 1317 | 881
Excess in expenses | |
| Dinar | Fils
Community expenses | 1093 | 267
Community salaries | 78 | 875
Community furniture | 99 | 096
Hospitals Committee | 255 | 000
Slaughterhouse | 191 | 527
School eye clinics | 100 | 000
| 1762 | 765
Deduct from that the following savings | |
| Dinar | Fils
Spiritual Council | 178 | 762
Hospices | 108 | 122
Gratuities | 70 | 000
Nuriel School loan | 88 | 000
| 444 | 884
| 1317 | 881
⟦illegible⟧
949/4/⟦illegible⟧
p/1
Table (B)
Financial position of the Lay Council as of 31/3/1948
Assets | Dinar Fils
Rachel Shahmoon School Loan | 000 150
Insurance Account | 622 25
Ottoman Bank Account (Waqf of Rifka Menahem Salih Daniel) | 939 332
Promissory Notes (Waqf of Rifka Menahem Salih Daniel) | 000 3500
Promissory Notes | 000 31552
Total deficit until 31/3/1948 | Dinar Fils
Deficit until 31/3/1947 | 160 1565
Deficit for the year 47/1948 as shown in Table (C) | 572 1631 | 732 3196
Suspense Account | Dinar Fils
Account of Gurji Sofer and Shuaa Zelouf, contractors for the Al-Taawun exhibition | 125 3533
Suspense for the reconstruction of the National School | 000 225
Permanent advance to the Head of Barbering | 000 150
Remaining value of used clothing | 000 200
Hospitals Committee Loan | 000 400 | 125 4508
Balance in the Ottoman Bank as of 31/3/1948 | Dinar Fils
Balance as per the bank book | 172 3449
Drawn and unpaid checks until 31/3/1948 | 175 613 | 997 2835
Less Debts | Dinar Fils | 415 45651
Schools Committee Loan | 000 150
Norael School Loan | 800 2479
Waqf of Rifka Menahem Salih Daniel | 939 3832
⟦line⟧ | 739 6462 | 415 40991
Continuation of Table (B)
Financial position of the Physical Council as of 3/31/1948
Dinar Fils | Dinar Fils
45601 | 415 | 6462 | 739 | Brought forward
| | 1180 | 550 | Waqf of Arsat Sha'shua
| | 5358 | 625 | Rents of Al-Ta'awun Khans
| | 500 | 000 | Rent of Al-Shorja Khan
| | 65 | 000 | Rent of the Slaughterhouse Cafe
| | 31975 | 000 | Midwife commitment for the year 48 / 1949
| | | | Slaughterhouse water fees
Dinar Fils
15 | 556 | For the year 47 / 1948
45601 | 415 | 75 | 556 | 65 | 500 | For the year 48 / 1949
⟦illegible⟧
4 / 12 / 1949
Sh /
Table (C)
Summary of the Revenue Account for the Physical Council for the period ending 31/3/1948
Dinar | Fils
Total expenditures actually spent during the fiscal year 47/1948. | 881 | 38575
Revenues actually realized during the mentioned year | |
Dinar | Fils
Midwife commitment fee | 500 | 29110
Coupon revenues | 283 | 3978
Rents of the Cooperation plot | 500 | 2735
Certificate gratuities and court donations | 600 | 386
Rents of the Shamshua Waqf | 938 | 238
Rent of the Shorja Khan | 750 | 470
Surplus of slaughterhouse water fees | 788 | 21 | 359 | 36944
Deficit resulting from the excess of expenditures over actual revenues for the year 47/1948 | 522 | 1631
Deficit carried over from the previous year | 160 | 1565
Total deficit up to 31/3/1948 | 732 | 3196
⟦illegible⟧
14 / 4 / ⟦illegible⟧
Sh / 1
Report of Mr. Shlomo Smooch
on the audit of the accounts of the Physical Council.
For the fiscal year 47 / 48.
⟦line⟧
( . )
⟦line⟧
M
7- The financial position of the Corporeal Council as of 12/31/1948
I audited file No. 5, treasury deficit, general ledger, and figures
after verifying their accuracy through all accounting transactions, it became clear
for the year 1947/948. On this occasion, I would like to point out that the amount
which was outstanding against Messrs. Karjo Sawir and Shua Zulaikh, amounting to
155.855 Dinars, of which ⟦...⟧ Dinars were received
on a non-net balance basis, and its documents were not ready for auditing
yet.
8- Furniture and Equipment Register
I examined the furniture and equipment register organized according to what exists
and found it complete and matching in figures.
Please accept my highest respect
The Accountant
⟦illegible⟧
File ⟦416⟧
Statement of expenses and recorded receipts from the mentioned accounts
Document | Fils | Dinar
According to administrative expenses November 947
400 - Spare parts for the car
1 150 - Siphonia
8 400 - Motor cover
3 980 - Tire
According to administrative expenses November 947
0 740 - Spare parts
1 050 - Paper
4 000 - Car garage fees
975 - Car wash and lubrication
According to administrative expenses January 948
3 000 - Car garage fees
1 450 - Car wash and lubrication
2 690 - 4 Spark plugs for the car
1 450 - Car wash and lubrication
According to administrative expenses March 948
2 580 - Spare parts
4 450 - Oils for the car
According to administrative expenses April 948
3 450 - Spare parts for the car
According to administrative expenses November 948
5 700 - Spare parts
12 000 - Oil
According to administrative expenses December 947
4 450 - Oil
According to administrative expenses January 948
Appendix No. 2, continuation of paragraph 4 of the report
Table of remaining expenses during the year 947/948 relative to the credits
Entity | Approved | Actually Spent | Overrun | Savings
Meir Yaqub School | 10850 | 10850 | |
Rachel Cohen | 1680 | 1680 | |
National | 625 | 625 | |
Masouda Salman | 2080 | 2080 | |
Fathi Saleh | 5060 | 5060 | |
Al-Sharifa Al-Ahliyya for Girls | 1900 | 1900 | |
Farida Aini | 400 | 400 | |
Masouda Shatoub | 245 | 245 | |
School Expenses | 16250 | 27582.467 | | 11332.467
Schools Committee | 745 | 745 | |
Hospitals Committee | 2750 | 2950 | 200 |
Kindergarten | 600 | 600 | |
Al-Munira School | 90 | 90 | |
Tawfiq Lorieh | 170 | 170 | |
Night Sewing Committee | 850 | 850 | |
Jewish Girls Association for Enlightenment | 150 | 150 | |
Schools Club | 1545 | 1545 | |
Allocations for eye workers ⟦...⟧ | 400 | 500 | 100 |
Addition for schools | 750 | 750 | |
Subsidies | 125 | 55 | | 70
Shortage of visually impaired presentation | 3000 | 3000 | |
Community Building | 1899 | 1977.875 | 78.875 |
Cemetery | 2145 | 2336.547 | 191.547 |
Spiritual Council | 2798 | 3619.768 | 821.768 |
The Book | 5142 | 4014.878 | | 1127.122
⟦...⟧ | 88 | | | 88
Furniture | 400 | 499.096 | 99.096 |
Total | 57058 | 70875.921 | 1490.286 | 15308.589
⟦illegible⟧ Report ⟦illegible⟧
Expenditures for the third year scheduled therein relative to the certified credits
Expenditure | Actual Expenditure | Overrun | Savings | Certified Credits
Fils | Dinar | Fils | Dinar | Fils | Dinar | Fils | Dinar | Fils | Dinar
- | 1518 | 1521 | 000 | 3 | 000 | 47 | 000 | 1568 | 000
- | 281 | 472 | 800 | 190 | 800 | 45 | 875 | 326 | 675
- | 1240 | 1248 | 707 | 7 | 707 | 1 | 293 | 1250 | 000
| | Net Savings | | | | 47 | 442 | |
- | 791 | 1401 | 947 | 610 | 947 | 6 | 351 | 797 | 351
- | 510 | 842 | 508 | 332 | 508 | 228 | 991 | 1071 | 499
- | 1301 | 2244 | 455 | 943 | 455 | 235 | 342 | 1868 | 850
| | Net Savings | | | | ⟦illegible⟧ | | |
- | 1525 | 2745 | 575 | 1220 | 575 | 1000 | 000 | 2525 | 575
- | 220 | 749 | 422 | 529 | 422 | 194 | 778 | 414 | 778
- | 1745 | 3494 | 997 | 1749 | 997 | 1194 | 778 | 2940 | 353
| | Net Overrun | | | | 555 | 219 | |
- | 344 | 736 | 584 | 392 | 584 | 49 | 804 | 393 | 804
- | 486 | 950 | 884 | 464 | 884 | 54 | 550 | 540 | 550
- | 490 | 676 | 966 | 186 | 966 | 42 | 934 | 532 | 934
- | 195 | 195 | 000 | 000 | 000 | 000 | 000 | 195 | 000
- | 184 | 184 | 670 | 000 | 670 | 10 | 156 | 194 | 826
- | 1699 | 2743 | 104 | 1044 | 104 | 157 | 444 | 1856 | 548
Appendix No. (2) Continuation of paragraph (5) of the report
Summary of the ⟦...⟧ accounting for the fiscal year 947 / 948
Expenses | Revenues
Fils | Dinar | Fils | Dinar |
881 | 28575 | | |
| | 788 | 21 | Water fees recovered from many contractors recorded in other chapters
| | | | due to the impossibility of withdrawing them today.
| | 700 | 430 | From the net rent of Khan al-Shorja for the year 47/48 ⟦...⟧
| | ⟦...⟧ | 29610 | Al-Majla revenues ⟦...⟧ balance of the ledger holders
| | | | ⟦...⟧ account ⟦...⟧
| | 878 | 218 | From the rent of apartments endowed for the poor between the two walls ⟦...⟧
| | | | Management of ⟦...⟧
| | ⟦...⟧ | 22 | From the rent of rooms of the ⟦...⟧ endowment
| | | | considering the annual rent is ⟦...⟧ Dinars
| | 482 | 1878 | From the October revenues
| | 200 | 289 | Visitation honors and court donations
| | ⟦...⟧ | 2725 | Real estate revenues in Istanbul as detailed below
| | | | x 500 Dinars rent of ⟦...⟧ for the years 947 and 948
| | | | 750/- ditto ⟦...⟧ Khan of the Trading Company ditto
| | | | 900/- ditto ⟦...⟧ Al-Sabbar ditto
| | | | 525/- ditto furniture of the Mosque Presidency ⟦...⟧
| | | | 50/- ditto tiles
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| | 209 | 76944 | Total Revenues
| | 574 | 1621 | Deficit
881 | 28575 | 881 | 28575 |
⟦illegible⟧ in the name of ⟦illegible⟧
⟦illegible⟧
| | Fils | Dinar
Expenses ⟦illegible⟧ past until ⟦illegible⟧ | | 050 | 12310
⟦illegible⟧ past until ⟦illegible⟧ | etc | 881 | 887
Balance ⟦illegible⟧ past until ⟦illegible⟧ | | 172 | 2449
Deduct monthly expenses for this year ⟦illegible⟧ | | |
Saturday ⟦illegible⟧ | | |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ |
Total | 175 | 612 | 612/175
| | 997 | 2825
In the form of ⟦illegible⟧ ⟦illegible⟧ 28/⟦illegible⟧
In the form of ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
Payment ⟦illegible⟧ transfer
⟦illegible⟧
⟦illegible⟧
Budget ⟦illegible⟧ until ⟦illegible⟧
Statement | Debit | Credit
Loan to the Schools Committee | 1500 | ⟦illegible⟧
Rachel Shahmoon School | ⟦illegible⟧ | 1500
Nuriel School | 12440.800 | ⟦illegible⟧
Insurance Water | ⟦illegible⟧ | 1000
Balance of Shaheen Hayai Dani expenses | 2844.979 | ⟦illegible⟧
Ottoman Bank, balance of Shaheen Dani expenses as per the blank ⟦illegible⟧ | ⟦illegible⟧ | 2844.979
547/855 Dinars, payments to the bank until ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
506/916 Withdrawals from the bank as such | ⟦illegible⟧ | ⟦illegible⟧
442/939 Balance on 21 / 9 / 948 | ⟦illegible⟧ | ⟦illegible⟧
From the net deficit until 21 / 9 / 948 | ⟦illegible⟧ | 8196.774
Old advances and Shaheen Dani expenses | ⟦illegible⟧ | 1500
Total payments | 16784.579 | ⟦illegible⟧
Transport expenses | ⟦illegible⟧ | 11050
⟦line⟧ | 28257.932 | 28257.932
Budget for payments until 21 / 9 / ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
Messrs. Koji Suez and Shi Zalouf | ⟦illegible⟧ | 1544.425
Al-Jazeera water fee for the year 47 / 48 | 1000.082 | ⟦illegible⟧
Balance of the sewage project, Schools Committee share | 1180 | ⟦illegible⟧
Payments to the National Kindergarten committees | ⟦illegible⟧ | 2250
Deficit in the fund | 15258.240 | ⟦illegible⟧
Al-Jazeera water fee for the year 948 / 949 | 600 | ⟦illegible⟧
Midwife payments for the year 948 / 949 | 21970 | ⟦illegible⟧
Rent for Al-Jazeera warehouse for the year 947 / 948 | 6000 | ⟦illegible⟧
Car of the Head of the Community | ⟦illegible⟧ | 1500
Urgent aid received from America | ⟦illegible⟧ | 1000
Loan to the Hospitals Committee | ⟦illegible⟧ | 4000
Ottoman Bank balance | ⟦illegible⟧ | 442.939
Rent for Khan Al-Shuruq for 25 years ⟦illegible⟧ | 2000 | ⟦illegible⟧
⟦illegible⟧
3/⟦illegible⟧/1949
Number ⟦illegible⟧
15/5/49
25/5/49
27/5/49
15/6/49
1/7/49
To the respected Mr. Saleh Cohen
After greetings,
The Council has decided to elect you to audit the accounts of the
Lay Council for the fiscal year 48/1949 ending at the end of March 1949.
Please commence this task of yours at the earliest possible opportunity and submit your report
on the result of the audit to the Council. Sincerely;
Vice President
⟦signature⟧
Copy to His Eminence the Head of the Community - for kind information
Accountant
14
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.
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⟧
- 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⟧
- 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.
— 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)
- 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
- 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
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