AI English Translation, Pages 176-200
- 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⟧
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⟧
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
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 |
(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
- 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 |
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⟧
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
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 Instru...
The Lay Council of the Israelite Community - Baghdad
General Budget as of March 31, 1949
Liabilities | Fils / Dinar | Fils / Dinar | Assets | Fils / Dinar | Fils / Dinar
Rifka Daniel Waqf Account for Hospitals - as on the opposite side
Cash in hand and at the bank
Balance carried forward from the principal amount with net income
accumulated on April 1, 1948 ⟦line⟧ 3,832/939
Cash with the Community Administration for the petty cash advance
for incidental expenses ⟦line⟧ 150/000
Add - Net income for the year ended March 31, 1949 ⟦line⟧ 299/865 4,132/804
Cash at the Ottoman Bank - Baghdad ⟦line⟧ 3,682/221 3,832/221
Isaac Hayim Fund Account
Investment Account of Rifka Daniel Waqf for
Hospitals (as on the opposite side)
Amount received from the Municipality for building demolition damage ⟦line⟧ 900/000
Surpluses received from the investment account for the fund ⟦line⟧ 17/600 917/600
15 Iraqi Loan Bonds 3%
for the year 1947 at cost ⟦line⟧ 1,500/000
Burnt Khan al-Shorja Account
200 Iraqi Loan Bonds
2% for the year 1944 at cost ⟦line⟧ 2,000/000
Amount received from the insurance company as compensation for the burnt Khan ⟦line⟧ 1,000/000
Surpluses received from the investment account for the Khan ⟦line⟧ 19/595 1,019/595
Cash at the Ottoman Bank - Baghdad ⟦line⟧ 632/804 4,132/804
Accounts Payable
Investment Account - at cost
Loan from Nouriel School
2,479/800 Dinars carried forward on April 1, 1948
88/600 Dinars deduct - Paid during the year ⟦line⟧ 2,391/200
98 Iraqi Loan Bonds
2% for the year 1944 for the account of ⟦...⟧
Shorja Khan ⟦line⟧ 995/100
Surplus water fees for the slaughterhouse for the year 1947/48 ⟦line⟧ 10/056
Slaughterhouse water fees for the year 1949/50 received in advance ⟦line⟧ 60/000 2,461/256
88 Iraqi Loan Bonds
2% for the year 1944 for the account of
Isaac Hayim Fund ⟦line⟧ 893/800 1,888/900
Rents received in advance
Notes Receivable - as per the attached schedule
No. (1) ⟦line⟧ 32,415/000
Rent of the soap shop for the period from April 1, 1949
to March 31, 1950 ⟦line⟧ 50/000
Rent of the slaughterhouse cafe for the period from April 1, 1949
to March 31, 1950 ⟦line⟧ 50/000
Accounts Receivable
Hospital Committee endowments ⟦line⟧ 150/000
Rents of Al-Taawun plot -
324/000 Dinars for three shops for the period from
April 1, 1949 to
March 31, 1950
Endowments of Hadia Menashi Saleh School
(Balance of the amount paid for reconstruction) ⟦line⟧ 150/000
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
Miscellaneous debts (as per the attached schedule
No. 2) ⟦line⟧ 309/464 609/464
Deposits
650/000 Dinars for the premises leased to Mr. Jack Sofer
for the period from May 2, 1949 to
May 29, 1950
With the Telephone Department and the Electricity Company ⟦line⟧ 49/622
Income and Expenditure Account
900/000 Dinars for the premises leased to Hajj Ali Karam Hayka
for the period from May 22, 1949 to
May 21, 1950 ⟦line⟧ 2,625/000
Excess of expenditure over income
until March 31, 1948 ⟦line⟧ 3,196/732
Rent of Khan al-Shorja for the period from April 1, 1949 to March 31, 1951 ⟦line⟧ 1,450/000
Rent of Sha'shua plot for the period from April 1, 1949 to January 31, 1958 ⟦line⟧ 1,060/000 5,235/000
For the year ended March 31, 1949
as per the Income and Expenditure Account ⟦line⟧ 1,251/462 4,448/194
Midwife income account for the year 1949/50 ⟦line⟧ 33,610/000
Rachel Simon School
Schools Committee
Loan given to Rachel Simon School (as on the opposite side) ⟦line⟧ ⟦line⟧
Loan from the Schools Committee
(as on the opposite side) ⟦line⟧ ⟦line⟧
47,376/255
47,376/255
Lebanon on 4 / 9 / 959
His Excellency the President of the Husseini Council, the Respected
After greetings
I hope to list below some observations regarding the report of Mr. Fallah, the auditor of
the Husseini Council accounts for the year 958 / 959
Paragraph (2) - Insurance Room
The insurances recorded in the accountant's registers in the amount of 491.22 dinars are transferred from previous
entries and have now been confirmed with the mentioned figures according to receipts, totaling 881 dinars
Paragraph (7) - Surplus of slaughterhouse water fees
An allowance of 102 dinars per year is due from those who washed on the occasion of bringing slaughterhouse water fees
and it was spent in the past during the year 47 / 48 as the insurance was 102 dinars and this
amount was left in the suspense accounts until claimed by the contractor, and then for the contractor, and that was done with the knowledge of the former Council President
and his clarification.
As for the year 48 / 49, the insurance appeared to be less than the actual fees by an amount of 702 dinars
and after many attempts, we were able to collect this amount from the contractor. On this occasion, we suggest increasing
the insurance to 250 dinars for all departments if the Council deems that appropriate.
Paragraph (4) - ⟦...⟧ collection of slaughterhouse electricity fees from the Capital Secretariat
We are still trying, under the guidance of His Excellency the President, to collect these fees from the Secretariat, which are around
five thousand dinars according to the estimation of Mr. Edward Rassam in the interest branch for the year 48 / 949
Paragraph (5) - Receipts
Most of the amounts spent and not supported by receipts were spent with the knowledge of His Excellency the President, and some
harsh circumstances prevented obtaining receipts for them
Paragraph (8) - Overrun in general administration expenses
The overrun in the expenses of ⟦...⟧ general administration reached 849.192 dinars, and the reason
for that is due to the spending of the following amounts
Dinar Fils
280 / 620 Unforeseen expenses
129 / 140 Repair of the lobby basin
190 / 987 Assistance to ⟦...⟧ poor
⟦...⟧ / 870 Costs of presenting His Highness the Regent
264 / 916 ⟦...⟧
( 2 )
Towards the budget of the Spiritual Council
The net deficit in the budget of the Spiritual Council for the year 1952 and in the account balance on that date reached
1551 Dinars after translating and rolling over the legal figures
⟦signature⟧
5/5
Secretary of the Community
THE SCHOOL OF ACCOUNTANCY,
2 West Regent Street, GLASGOW.
Student,:
Subject,:
Paper No.:
Jurisprudence (1) for ⟦illegible⟧ budget entry ⟦illegible⟧ mentioning the person's name regarding his request against receipt
Receive the amount 11/118/9 paid to the General Secretariat
Deduct from the insurance difference entry
Jurisprudence (2) for its performance to reach = a remainder remains, I delivered it
(5) Surplus of the slaughterhouse water fees, what is its share
(7) Confirmation of budget balance issued by the disbursement departments - in the itemized lists
(8) Fixing the method of paying the remaining fees before submitting the lists
Verify the budget's share in the collection
A receipt is obtained for the amount of ⟦illegible⟧ Dinars for translation fees and recording of Sharia rulings
⟦illegible⟧ Organizing lists by the head of the inventory in which the names of the daily workers are listed
Which are paid to those who ⟦illegible⟧ temporarily during this short period
And these lists are disbursed from the monthly salary lists
As well as showing the final lump-sum expenses for some ⟦illegible⟧ of the inventory
Receipts =
Newspaper subscription
Post and Telegraph
Account cleaning fees
Telegrams
Date
In the name of Awqaf Ceremonies
1926 Awqaf Administration
254 Spiritual Council
1117
Hakham Sassoon Khedouri 401
President of the Jewish Community in Baghdad 10/7/949 Baghdad 10/7/1949
⟦illegible⟧
Number ⟦illegible⟧
Honorable Gentlemen
Daoud Shaul Tweg
Daoud Yusuf Hakham Saleh
Shimon Sion 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 submit a report on the result
of the audit to be presented to the General Council at its next meeting.
Please accept my respects;
By division
Sincerely
⟦signature⟧
President of the Community
File
10/7
Copy to ⟦line⟧ Presidency of the Lay Council
Translation of accounts
14
277
12 / 10 / 1949
Department Copy
The Honorable Mr. Saleh Cohen, Respectfully
The Honorable Mr. Yassin Hassai, Respectfully
After greetings,
The Council has reviewed with much gratitude your report dated August 10,
1949, regarding the result of your audit of the accounts of the Lay Council for the year
1948 / 1949. In view of your insistence on performing this task
on an honorary basis, the Council can only record its thanks and appreciation to you for this spirit.
Please accept our respect, with my wishes to your honors for continued
success ⟦line⟧ ;
Vice President
14
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 /
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.
- 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
- 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.
- 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)
— 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
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— 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
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
- 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
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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 |
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