AI English Translation, Pages 776-800
B - General Budget (Financial Position)
Statement | Dinar | Fils
Loan of Rachel Shahmoon School | 800 | ⟦line⟧
Deposit Account | 89 | 036
Ottoman Bank (Fixed Trust Account) | 661 | 335
Iraqi Loan Bonds for the year 944 (for Isaac Hayim Synagogue account) | 893 | 800
Al-Kifl Guardianship | 10 | ⟦line⟧
New Ezra Menachem Daniel Stadium | 250 | 934
Rima Khedouri Hospital | 54 | 160
Balance at the Ottoman Bank | 8148 | 413
Notes Receivable | 2130 | 750
Cash with the Accountant (as a permanent advance) | 100 | 100
Mr. Munir Dangoor | 158 | 250
Permanent advance at Frank Iny School | 70 | ⟦line⟧
Hadiya Menashi Saleh School for Girls | 484 | 552
Capital Municipality | 125 | 930
Water fees for the Guts Factory | 10 | ⟦line⟧
Muhammad Hassan al-Suri "Teacher at Frank Iny School" | 10 | ⟦line⟧
Reuben Heskel Ezra "Former Accountant" | 84 | ⟦line⟧
Israeli Hospitals Committee "National School Reconstruction Account | 3068 | 340
and X-ray Account" | |
Hevra Kadisha Society | 105 | 910
Surplus and Deficit Account as follows: -
Surplus balance on 1-4-51 plus an amount of 12 | 1699 | 915
Dinars for a check not received from the bank and recorded | |
as revenue | |
The deficit resulting from the excess of expenses over | 2336 | 986
revenues during the year | |
| 637 | 071
| 17892 | 481
— 26 —
C — Auditor's Report
Regarding the Budget for the Fiscal Year 1951 — 1952
Baghdad on 10 — 5 — 1952
His Excellency the President of the Honorable Lay Council — Baghdad
Subject — Auditing the accounts of the Lay Council for the
51 — 52 fiscal year ending on March 31, 1952
After greetings and respect
Based on your letter numbered C — 805 — 52 and dated 8 — 2 — 1952, I have audited
the accounts of the Lay Council for the fiscal year ending on 31-3-1952.
Therefore, I attach herewith the following tables along with my audit observations.
1 — General Budget Table as it is on 31-3-1952.
2 — " Account of Revenues and Expenditures realized during the mentioned year.
Audit Observations
A — Expenditures
1 — I have examined all disbursement documents and confirmed that they were carried out with the knowledge of the President
or his deputy based on decisions from your esteemed council, and I have verified that these expenditures
are supported by receipts from the beneficiaries except for the following:
Amount Spent | Date of Disbursement | Disbursement Entity
865.072 Dinars | 13-4-1951 | Denaturalization Committee, for petty expenses as
| | detailed below
12.475 | | Petty expenses for the month of July 1950
29.530 | | " " " August 1950
20.860 | | Car repair
11.822 Dinars | 13-4-1951 | Menashi Saleh Shelter expenses
3.750 " | 13-4-1951 | Dispensary insurance from 1-1-51 to 1-1-1952
28.075 " | 9-7-1951 | Hebra Qadisha Association for property tax of house 17-41
| | M — 141
2 — During the month of March 1952, an expenditure of — 150 Dinars was recorded, allocated to be spent on
school students on the occasion of the holiday; however, the actual amount spent until the date of the audit submitted by
the committee formed for this purpose reached 123.189 Dinars, and I have reviewed its receipts according to the rules. As for
the remaining amount of 26.811 Dinars, it is still in the community's fund as cash without any entry for it in
the books. There are also other similar amounts deposited in the community's fund as a trust under the names
listed below, so I find it advisable to record these amounts in the accounting books according to the rules.
Amount | Name
12.000 Dinars | Midhat Abdullah
23.500 Dinars | Social studies teachers
3 — Paid to the Registrar of Contracts, in addition to the salary allocated to him, 2 and a half percent of
the yield of the Ketubot revenues, and I have not seen a decision from the Lay Council for this disbursement.
- 27 -
B - Imports (Revenues)
1 - Ghabila: Ghabila revenues for the period from 1-4-1951 until February 1952 reached
(7981 Dinars and 666 Fils). As for the account for the month of March 1952, it has not yet been submitted by the contractor. This
amount was formed in two stages:
6089 | 666 | For the period from 1-4-951 to 31-8-951, i.e., according to the original Ghabila contract.
1892 | 000 | For the period from 1-9-951 to 29-2-952, i.e., from the date the commitment contract ended.
The Ghabila was collected in this period on the basis of a fee of (500 Fils) for each
slaughtered head, whether it was Taref or Kosher.
7981 | 666
2 - Rental Revenues: Revenues from rents of properties belonging to the Lay Council reached
2976 Dinars and 967 Fils during the year under review. I have reviewed the property register kept by
the Secretary of the Community and organized by him, and I found it to be of the best arrangement and followed up by the aforementioned
individual with interest.
3 - Revenues of Closed Schools
4652 Dinars and 909 Fils. This amount consisted of the balances the schools had in the Ottoman Bank
and from some furniture sales as detailed in Appendix (A).
Note: The community presidency transferred the amounts deposited in the Ottoman Bank in the name of the Schools Committee
or the various schools to the Lay Council account so that the account would be unified, as per
the following detail:
Fils | Dinar |
334 | 7624 | Total amount transferred
985 | 4030 | Recorded in the account page of Closed Schools
... | 2100 | " " " " Shamash School
359 | 1493 | " " " " Frank Iny School
3 - Revenues of Churches
3055 Dinars and 102 Fils. This amount consisted of the result of selling carpets, silver, and others.
The sale of school and church furniture was partly carried out by the committee formed by
the Lay Council in the month of November 1951, and the other part was carried out before this date. It was
necessary for this committee or another to conduct an inventory of all these materials and organize a report for them for the purpose of
fixing their types and quantities, or the important ones at least.
5 - I attach herewith Appendix (C) showing the revenues and expenditures of Frank Iny and Shamash schools
for the period from 1-4-951 to 31-3-952, which have been audited by us.
Please accept my highest respect.
Sincerely,
Shlomo Somekh
- 29 -
Revenues and expenses of closed schools
Dinar | Fils
Balances that were in the bank in the name of the schools listed below on 1-4-1951
transferred to the name of the Lay Council:
285 | 429 | Schools Committee
3434 | 234 | Alliance Schools
200 | | Munshi Saleh School
50 | 420 | National School
54 | 371 | Midrash Committee
4 | 289 | Rachel Shahmoon School
2 | 027 | Masouda Salman School
4030 | 985 |
270 | ... | Rent of Nuriel School for the year 1951-1952
30 | 213 | Cash available in the Rachel Shahmoon School fund (delivered to the
| | community fund)
289 | 353 | Checks from Charter Bank for the account of Midrash schools
840 | ... | Sales of trips to knowledge and other sales
5460 | 450 |
807 641 Deducting expenses incurred during the fiscal year 1951-1952 on closed schools
4653 909
— 28 —
Income and Expenses of Shamash School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
1435 | 161 | | | Expenses from 1-4-51 to 30-9-51
1489 | 779 | | | Expenses from 1-10-51 to 31-3-52
- | - | 2100 | | School balance in the bank on 1-4-51 (transferred to the Lay Council account)
| | 661 | - | School fees for the fiscal year 51-952
| | 163 | 940 | Deficit resulting from expenses exceeding income (paid from Shamash endowments)
2924 | 940 | 2924 | 940 |
Income and Expenses of Frank Iny School
For the fiscal year 51-952
Dinar | Fils | Dinar | Fils
3564 | 144 | | | Expenses from 1-4-51 to 30-9-51
4370 | 209 | | | Expenses from 1-10-51 to 31-3-52
| | 1493 | 359 | School balance in the bank on 1-4-51 "transferred to the Lay Council account"
| | 86 | 663 | Cash that was in the school fund delivered to the community fund
| | 5003 | 635 | School fees during the fiscal year 51-952
| | 1350 | 696 | Deficit resulting from expenses exceeding income "paid by the Lay Council"
7934 | 353 | 7934 | 353 |
-- 30 --
D - Notes on the budget
Fiscal Year 1951 - 1952
1 - Slaughter fees (Ghaboula) decreased to 7981.666 Dinars.
2 - Marriage fees (Ketubot) decreased to 534.544 Dinars.
3 - Since the esteemed Ministry of Interior has entrusted the task of deporting persons whose
Iraqi citizenship was revoked, the chosen ones, to this Presidency due to the dissolution of the Revocation and Deportation Committee and given
the presence of (250) persons who have not yet been deported, with most of them unable to pay airfare, and since a portion
of them are prisoners whose sentences have ended, this Presidency has, as assigned by the esteemed Ministry
of Interior, undertaken the task of deporting them. Deportation expenses during this fiscal year alone reached
(2922.290 Dinars).
4 - The burdens placed on the administration of the community have increased, given the dissolution of most
sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Qaddisha Society (Preparation and Shrouding),
and the work of those institutions is now being performed by the community administration.
5 - Since the competent authorities have entrusted the task of providing community members with certificates proving
their personal status to this Presidency, for the purpose of providing them with IDs of non-revocation of Iraqi citizenship or
for other purposes, we have been keen to provide them as quickly as possible while facilitating their transactions, a matter
felt by every person who visited the Community Presidency.
6 - The Community Presidency spent an amount of 6367.625 Dinars to the Ozer Dalim Society
(Assistance for the poor and needy) to be spent on the poor and needy and their livelihood.
7 - In view of the demand of the creditors of Meir Elias Hospital to settle their debts, this Presidency has paid
to the aforementioned hospital an amount of (3320.150 Dinars) for the purpose of settling part of those debts,
this is in addition to paying the annual allocations amounting to (4420.000 Dinars).
- 31 -
Summary
of Accounts
for the period
from
1-4-1952 to 30-9-1953
A - Table of Revenues and Expenditures
Fils | Dinar
400 | 76 | Expenses of the guardianship lawsuit for Al-Kifl (obtaining a judgment to grant guardianship to the Lay Council)
| | Expenses of the new Ezra Menahem Daniel stadium as follows:
| 934 | 900 Total expenses spent on the stadium
- | 100 | 934 800 The amount received from the Ezra Menahem endowments for the amounts spent on the stadium after the death of the late Ezra Menahem Daniel
561 | 1330 | General expenses of the community presidency (including expenses of churches and non-leased schools)
905 | 877 | Slaughterhouse expenses (salaries of slaughterers and miscellaneous expenses)
- | 154 | Cemetery guarding expenses
- | 1578 | Salaries of the community presidency employees
730 | 428 | Salaries of retirees
- | 72 | Guarding expenses for the shrine of our master Al-Aziz (PBUH)
900 | 68 | Expenses of the old Ezra Menahem Daniel stadium "guard wages and others"
| | Expenses for deporting persons whose Iraqi citizenship was revoked as follows:
⟦line⟧ | 1175 | Fees for two planes
⟦line⟧ | 650 | Fees for one plane
⟦line⟧ | 255 | Fees for individuals according to a check to the order of the Iraqi Tourism Company
473 | 311 | Miscellaneous expenses "for clothing and subsistence of traveling prisoners and others"
473 | 2391 | Total expenses
⟦line⟧ | 330 | Deducting fees received from some travelers
473 | 2061 |
093 | 155 | Property taxes and insurance
| | Frank Iny School as follows:
060 | 2546 | School deficit for the academic year 51-52
968 | 3140 | School expenses from 1-10-1952 to 31-1-1953
028 | 5687 |
⟦line⟧ | 2830 | Deducting revenues until 31-1-1953
028 | 2857 |
860 | 9658 | Carried forward
From 1-4-952 to 31-1-953
Fils | Dinar
1194 | 598 | Various sales (furniture, used wood, etc.)
| | From Nuriel School as follows:
| | 345.000 Annual rent of the school minus 10 percent
| | for property tax
301 | 070 | 13.930 Repair expenses and others
| | From Masouda Salman School as follows:-
| | 270.000 Annual rent of the school minus 10 percent
| | for property tax
99 | 135 | 170.865 Repairing the school upon its receipt by the Ministry of Education
166 | 350 | Revenue from Ketubot fees
| | From the Noam and Toba Nuriel Waqf building in Al-Sinak as follows:-
| | 1750.000 Rent of the building for the fiscal year 52-1953
1647 | 500 | 102.500 Expenses
95 | 000 | On account of net revenues of Moshe Al-Kabir Waqfs for the fiscal year 52-1953
110 | 000 | On account of net revenues of Masouda Salman Waqfs for the fiscal year 52-1953
195 | 000 | On account of net revenues of Masouda Isaac Shamoun Waqfs for the fiscal year 52-1953
| | From the Shamash Waqf account as follows:-
| | 1493.174 On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
1296 | 095 | 079.197 Expenses until 31-1-1953
| | From the Midrash Waqf account as follows:-
| | 850.562 On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
570 | 893 | 669.279 Expenses until 31-1-1953
| | From the Tomchei Torah Waqf account as follows:-
1044 | 414 | On account of net revenues of the mentioned Waqfs for the fiscal year 52-53
1014 | 234 | 180.30 Expenses until 31-3-1953
| | From Laura Kadoorie School as follows:-
| | 900.000 Annual rent minus 10 percent for property tax
879 | 670 | 330.20 Renovation expenses and others
7569 | 545 | Total
Continuation of the Income and Expenses Table
Fils | Dinar
860 | 9658 | Brought forward
| | Shamash School as follows:
723 | 39 | School deficit for the academic year 51-52
537 | 1244 | School expenses from 1-10-52 until
| | 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 1284 |
⟦...⟧ | 453 | Deduct income until 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 831 |
969 | 109 | Insurance for the Sifrei Torah located in Mas'uda Shemtov Synagogue
| | (approximately one thousand scrolls)
959 | 2015 | Subsidies (weekly and monthly subsidies and prisoner maintenance expenses)
⟦...⟧ | 175 | Gratuities
748 | 6257 | Meir Elias Hospital (amounts paid to the hospital for the account of
| | settling the debts owed by it)
⟦...⟧ | 30 | Legal fees for the lawyer Abboudi Sehayek
⟦line⟧ | ⟦line⟧
796 | 19078
⟦line⟧ | ⟦line⟧
From 1-4-952 to 31-1-953
Fils | Dinar
545 | 7569 | Previous balance
| | From the account of car fees for transporting students of Frank Eini
| | and Shamash schools as follows:-
850 | 769 | Amounts collected from students from 1-10-1952 to
| | 31-1-1953
876 | 198 | 570 794 Expenses until 31-1-1953
400 | 2414 | Revenues from midwife fees from 1-4-1952 to 31-1-1953
| | From rental revenues as follows:-
⟦...⟧ | 62 | Net rent of the Well House adjacent to Askenis Shukr
971 | 15 | Miscellaneous rents
⟦...⟧ | 120 | Rent of Shamshua plot for the fiscal year 52-1953
500 | 62 | Rent of Al-Majarra Cafe for the fiscal year 52-1953
⟦...⟧ | 750 | Rent of Khan Al-Shorja for the fiscal year 52-1953
⟦...⟧ | 25 | The first installment of the gut factory rent for the
| | fiscal year 52-1953
262 | 1486 | Net rental income of the Al-Taawun building for the fiscal year
| | 52-1953
| | From the rent of the annex of Isaac Hayyim Synagogue as follows:-
⟦...⟧ | 275 | Rent of the mentioned building for the fiscal year 52-1953
| | Renovation of the annex, turning it into a warehouse and leasing it for three
| | years at an annual rent of ⟦...⟧ 275 Dinars
633 | 2530 | 8 900 266 100 for a period of three years
454 | 12713 | ⟦line⟧
342 | 6365 | The deficit resulting from the excess of expenses over revenues
796 | 19078 | ⟦line⟧
Note: The revenue amounts for the endowments of Moshe Al-Kabir, Masouda Salman,
Masouda Isaac Shamoun, Shamash, Al-Midrash, and Tu-Nakhi Torah,
recorded in this table, represent the net of those revenues after deducting
expenses "for property taxes, insurance, and renovations" incurred
on them.
As of January 31, 1953
Fils | Dinar
... | 800 | School Committee Loan
600 | 2302 | Nuriel School Loan
366 | 667 | Hospitals Committee (Fixed Trust Account)
... | 251 | Balance of the ⟦Consolation⟧ of the Blind School
... | 360 | National School Balance
Rima Khedouri Hospital balance as follows:
... | ... | 720 Annual rent minus 10 percent for
property tax
800 | 27 | Sales of some debris
⟦line⟧
800 | 747
241 | 486 | 559 | 261 | Deducting expenses for construction, restoration, painting, and repairing
pipes and electricity of the building and others
⟦line⟧
704 | 302 | Saleh Sassoon Daniel School in Hilla
681 | 146 | Sewing Charitable Society
596 | 107 | Naqqar Endowment
984 | 30 | Net rental income from Mansha Saleh shops
870 | 6651 | Noam and Toba Nuriel Endowment building in Al-Sinak (for its rent
from 1-4-53 until 19-1-57)
... | 160 | Al-Huwaidi Synagogue Committee
511 | 2145 | Isaac Hayim Synagogue
640 | 798 | Account of the burnt Khan Al-Shorja endowment
... | 580 | Rent of Shashoua plot until 31-1-1958
895 | 14 | Slaughterhouse water fees
... | 400 | Waheeb Al-Faraj, Al-Ghayla contractor
... | 100 | Ismail Mahdi Bazzaz (tenant of Khan Al-Shorja)
650 | 66 | Miscellaneous debits
... | 24 | Wadih Bani, contractor for inflation in the slaughterhouse
... | 550 | Rent for the surplus of Isaac Hayim Synagogue for the fiscal years 53-1954
and 54 - 1955
... | 23 | Social studies teachers
... | 235 | Haj Ali Karam Hamka (tenant of the Al-Taawun building gutter)
⟦line⟧
238 | 17205
B - General Budget (Financial Position)
Fils | Dinar |
... | 800 | Loan of Rachel Shahoon School
036 | 89 | Deposit Account
335 | 661 | Ottoman Bank (Fixed Trust Account for the Hospitals Committee)
210 | 876 | Iraqi Loan Bonds for the year 944 (88 bonds for the account of Isaac Hayyim Synagogue)
250 | 1548 | Promissory Notes
... | 44 | The three Al-Bataween lands
489 | 1544 | Balance at the Ottoman Bank
... | 100 | Permanent advance with the Community Fund
098 | 169 | Miscellaneous debits
... | 70 | Permanent advance for Frank Iny School
552 | 484 | Hadia Munshi Saleh School for Girls
930 | 125 | Baghdad Municipality
... | 10 | Water fees for the intestines factory
... | 84 | Mr. Reuben Heskel Ezra
340 | 3068 | Israeli Hospitals Committee
910 | 55 | Hebra Kadisha Society
675 | 431 | Advance for Frank Iny School for purchasing textbooks
... | 40 | Mr. Sassoon Ovadia (Clerk at the Community Presidency)
Deficit and Surplus account as follows
071 637 Deficit balance on 1-4-1950
342 6365 Deficit resulting from the excess of expenditures over
revenues for the period from 1-4-1952 until
31-3-1953 .
413 | 7002 |
⟦line⟧
238 17205
⟦line⟧
— 38 —
D — Notes on the Summary of Accounts
for the period from 1-4-952 to 31-1-953
1 — Slaughter fees (Ghabila) decreased to 2414.400 dinars during the above period.
2 — Marriage fees (Kanbut) decreased to 166.350 dinars during the above period.
3 — The amount spent by the Community Presidency on the travel expenses of persons whose Iraqi citizenship
was revoked during the above period reached 2061.473 dinars, as detailed in the income
and expenditure table for this period. Thus, the total amount spent for this purpose during the fiscal year
51-952 and during the above period is 4983.763 dinars. Since the remaining persons whose
Iraqi citizenship was revoked are prisoners whose sentences end at varying
intervals, making it difficult to gather enough people for a full plane, we have worked to arrange
their travel individually, after obtaining the approval of the competent authorities.
4 — In view of the failure of the Ozri Dalim Society (Assistance for the Poor and Needy) to provide aid to
the poor and needy, this Presidency was forced to arrange weekly and monthly subsidies to be paid
to them regularly.
Also, the Mosaic female and male prisoners sent numerous petitions to this Presidency, requesting
assistance by providing them with necessary subsistence materials weekly, given the travel of
their relatives outside Iraq and their remaining without a breadwinner. Therefore, the community administration took the necessary
arrangements in a manner that ensures providing them weekly with subsistence materials and also provided them with some clothing.
The amount spent for the purpose of aiding the poor and needy, and the subsistence of prisoners, reached 2015.959
dinars during the above period.
5 — In view of the Ministry of Health placing control over Meir Elias Hospital, and the resulting
termination of the services of its employees and workers — the Lay Council decided to transfer the mentioned hospital
to a suitable building rented for this purpose — the mentioned employees and workers demanded
fulfillment of their claims, and the creditors from warehouse owners and others insisted on settling all their debts.
Therefore, this Presidency has — so far — fulfilled the greater part of those debts, and the amount
it spent for this purpose during the above period reached 6257.748 dinars.
Thus, the amount spent for the purpose of fulfilling the hospital's debts during the period from 1-4-951 to
31-1-953 is (9577.898) dinars.
6 — The expenses of the Frank Iny and Shamash schools increased during this academic year 52-953
over what they were in the previous academic year 951-952, and the amount that the Lay Council
must assist the two mentioned schools with during the current academic year has become
double what it assisted with in the previous academic year, as we previously explained in the introduction to this
report. This is due to the decrease in income obtained from tuition fees, and the necessity of
employing male and female teachers specialized in academic subjects.
7 — Some members of this community thought that the financial situation of this community had improved in view of
— 39 —
for the transfer of the guardianship over the endowments of the late Ezra and Heskel Menachem Daniel to the Lay
Council of this community, but the truth is that the revenues of the aforementioned endowments are conditioned
to be spent on establishing the educational and health institutes mentioned in the endowment deed - which is a difficult matter
to achieve at the present time - a matter that led to the community not benefiting from those revenues.
8 - Since the largest part of the cemetery is not fenced, and in view of the occurrence of violations against the sanctity of the cemetery,
the Lay Council decided in its session held on 5-9-952 to fence the cemetery, and the
necessary expenses for that were estimated at approximately (from 12,000 dinars to 15,000 dinars).
However, the occurrence of unexpected expenses - such as deportation expenses - prevented the implementation of this project.
While I regret the failure to complete this fencing, given the lack of financial credit
for its implementation, I place the implementation of this project as a debt on the neck of every individual of this community, whether he is
a member of the Council or from outside it, and that he exerts everything he can to bring this project into existence.
And from God comes success.
Heskel Dawood Shemtob
Acting Head of the Community
President of the Lay Council