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IJA 2062

Budgets, Baghdadi Jewish Community

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Description

This is a comprehensive 1946-1947 budget for organizations of the Baghdadi Jewish Community, including the Jewish schools, hospitals, the Spiritual Council, and the President of the Jewish community. Details include salaries and past financial audits for 1944-1946, with projected versus actual spending. There is also correspondence regarding the collection of financial data.

Metadata

Archive Reference
IJA 2062
Item Number
12616
Date
Approx. January 1, 1941 to December 31, 1950
Languages
Arabic
Keywords
Report, Financial, Correspondence, Expenses, Employment, Letterhead, Shamash Secondary School, Hakham Sassoon Khedouri, Jewish Schools Committee, Annotation, Ink Stamp, Handwritten, Baghdadi Jewish Community, Printed Text, Menashy Saleh School, Frank Iny School, Teachers, Chart, Budget, Ledger, File Folder, President of the Jewish Community, Rahel Shamoon School, Spiritual Council, Judeo-Arabic, Wataniyah School, Laura Khedouri School for Girls, Typed, Jewish Hospitals Committee, Meir Elias Hospital, Albert David Sasson School, Labor

AI en Translation, Pages 51-75

Page 51

Information about the five years preceding the budget year
| Year | Year | Year | Year | Year | Notes
Total Revenue |  |  |  |  |  |
Realized Wages |  |  |  |  |  |
Physical Council Allocations |  |  |  |  |  |
Budget Deficit |  |  |  |  |  |
Surplus |  |  |  |  |  |
Expenditures |  |  |  |  |  |
Salaries |  |  |  |  |  |
Average tuition for all students |  |  |  |  |  |
Annual cost per student |  |  |  |  |  |
Total number of students |  |  |  |  |  |
Number of free-tuition students |  |  |  |  |  |
Number of students paying less than half the annual cost |  |  |  |  |  |
Total school classes (with their sections) |  |  |  |  |  |
Primary |  |  |  |  |  |
Intermediate |  |  |  |  |  |
Secondary |  |  |  |  |  |
Average number of students in each class |  |  |  |  |  |
Maximum number of students in classes |  |  |  |  |  |
Minimum number of students in classes |  |  |  |  |  |
Success rate in final exams (after completion) |  |  |  |  |  |
Primary Section |  |  |  |  |  |
Intermediate Section |  |  |  |  |  |
Secondary Section |  |  |  |  |  |
⟦illegible⟧
If the administration has other additional information of importance, add it here

Page 52

Bouam School
Estimated budget for the year 1946 - 1947
Notes and suggestions of the Council
Committee of Israeli Schools in Baghdad:
Number: 428
Date: 21 / 2 / 46
Dr. Fouad
Honorary Secretary
President
⟦illegible⟧

Page 53

Expenditures
Approved for the year 944-945 Dinar | Actually spent for the year 944-945 Fils Dinar | Estimated for the year 946-947 Dinar | Type of Expenditure | Notes
902 | 1578 514 | 906 | Salaries | ⟦illegible⟧
516 | 495 100 | 615 | High cost of living allowances |
- | - - | 80 | School furniture |
150 | 40 491 | 50 | Repairs |
- | 47 887 | 129 | Miscellaneous |
220 | 228 250 | 600 | School house rent |
70 | 84 740 | 280 | Additional expenditures |
<del>1858 672 41 2465</del>
⟦illegible⟧
Note: Due to the insufficiency of the school's income, a portion of the expenditures (such as materials and stationery) was added
to the miscellaneous expenditures of the school.
Surplus

Revenue
Notes | Type of Revenue | Estimated for year 946-947 Dinar | Realized for year 944-945 Fils Dinar | Approved for year <del>944-945</del> Dinar
| Surpluses of the year 943-844 |  | 984 616 | 984 616
| School Fees | 450 | 700 401 | 450 , -
| Grant |  |  |
| Miscellaneous |  |  |
| From revenue of dissolved endowments | 1940 | 688 2251 | 016 751
| Council Allocations |  |  |
| Safiya Revenues | 75 2780 | 700 71 | 70 , -
|  | 2465 | 672 3341 | 1858 / -
| Deficit |  |  |
Safiya Revenues

Page 54

Salary Details
Year of Appointment | Subject in his charge | Number of his lessons | Salary upon appointment | His salaries in the last five years | Certificates he holds | Remarks

Salary Details
Name | Approved for Year 945 - 946 (Dinar Fils) | Proposed for Year 946 - 947 (Dinar Fils) | Cost of Living Allowance 946 - 947 (Dinar Fils) | Other Allowances 946 - 947 (Dinar Fils)
Miss Marcelle Mikhail | 12 - | 12 - | 4 - | 1 250
" Rene Elias | 7 500 | 7 500 | 4 - | 1 250
" Victoria Al-Amari | - - | 9 - | 4 - | 1 250
" Rachel Graphity | 7 - | 7 - | 4 - | 1 250
" Violet Bechor | 7 - | 7 - | 4 - | 1 250
" Hamida Zilkha | 8 - | 9 - | 4 - | 1 250
" Amal Saleh | - - | 6 500 | 4 - | 1 250
Mrs. Naeima Yousef | 5 500 | 5 500 | 4 - | 1 250
Miss Khatoun Salman | - - | 6 500 | 4 - | 1 250
The servants Ghaza and Karjia | 5 500 | 5 500 | 2 - | 2 -
| 52 500 | 75 500 | 38 - | 12 250

Page 55

Salary Details
Name | Approved for Year | Proposed for Year | Cost of Living Allowance | Other Allowances
| Fils | Dinar | Fils | Dinar | Fils | Dinar | Fils | Dinar

Page 56

Information about the five years prior to this budget
| Year | Year | Year | Year | Year | Notes
Total Revenues |  |  |  |  |  |
Accrued wages |  |  |  |  |  |
Allocations of the Physical Council |  |  |  |  |  |
Budget deficit |  |  |  |  |  |
Surplus |  |  |  |  |  |
Expenditures |  |  |  |  |  |
Salaries |  |  |  |  |  |
Average tuition for all students |  |  |  |  |  |
Annual cost per student |  |  |  |  |  |
Total number of students |  |  |  |  |  |
Number of free students |  |  |  |  |  |
Number of students who pay less |  |  |  |  |  |
than half of the annual cost |  |  |  |  |  |
Total school classes (including sections) |  |  |  |  |  |
Primary |  |  |  |  |  |
Intermediate |  |  |  |  |  |
Secondary |  |  |  |  |  |
Average number of students in each class |  |  |  |  |  |
Maximum number of students in |  |  |  |  |  |
the classes |  |  |  |  |  |
Minimum number of students in |  |  |  |  |  |
the classes |  |  |  |  |  |
Average success rate in final |  |  |  |  |  |
exams (after completion) |  |  |  |  |  |
Primary section |  |  |  |  |  |
Intermediate section |  |  |  |  |  |
Secondary section |  |  |  |  |  |
⟦illegible⟧
If the administration has other additional information of importance, it is added here

Page 57

Nooriel School
Estimated budget for the year 946 - 947
Director's notes and suggestions
Israeli Schools Committee in Baghdad
Number 427
Date 21/2/46
Doctor ⟦...⟧
Honorary Secretary
⟦...⟧

Page 58

Expenses
Notes | Type of Expenses | Estimated for Year 946-947 Dinar | Actually spent for year 945-946 Fils Dinar | Approved for year 945-944 Dinar
| Salaries | 1260 | 187 797
1229 821 | 87 877
1226 -
| Cost of living allowances | 756 | 625 874 | 646 -
| School furniture | 50 | - | -
| Repairs | 100 | 1449 80 | 7 250
| Miscellaneous
Surplus until the end of September 944 | 174 | 171 125
494 465 | -
| Extracurricular expenses | 2340
110 | 191 745 | 120 -
|  | 2450 | 2550 061 | 2240 -
Note: Due to the insufficiency of the school services income, we have included a portion of the expenses
(such as references and stationery) under the miscellaneous expenses of the school
The Surplus
Calculated on
⟦illegible⟧

Imports
Approved for 944-945 Dinar | Actual for 944-945 Fils | Actual for 944-945 Dinar | Estimated for 946-947 Dinar | Type of Revenue | Remarks
1000 | 900 | 1005 | 1000 | School Fees |
|  |  |  | Grant |
10 |  | 9420 | - | Miscellaneous (Costs) |
1200 | 991 | 1917 | 1240 | Endowment Revenues |
|  |  |  | Council Allocations |
120 | 750 | 125 | 110 ⟦2240⟧ | Additional Revenues |
2330 | 061 | 2055 | 2450 | ⟦2240⟧ | 0.57
|  |  |  | Deficit |
⟦illegible⟧

Page 59

Salary Details
Year of Appointment | Subject Assigned | Number of Lessons | Salary at Appointment | Salaries in the Last Five Years | Certificates Held | Remarks

Salary Details
Name | Approved for Year 945-946 | Proposed for Year 946-947 | Cost of Living Allowance 946-947 | Other Allowances 946-947
Mr. Yusuf Dahan | 17500 | 17500 | 4500 | 1250
" Na'im Abdul Aziz | 4500 | 4500 | 2250 | ⟦650⟧
" Sabih Salman | 7500 | 7500 | 4000 | 1250
" Dawud Shaul | 10000 | 10000 | 4000 | 1250
" Haroun Benjamin | --- | 6500 | 4000 | 1250
" Sasson Shapiro | 8000 | 8000 | 4000 | 1250
" Ishaq Batat | 6500 | 7500 | 4000 | 1250
" Fuad Mu'allim | 6500 | 7000 | 4000 | 1250
" Ibrahim Shaul Ibrahim | --- | 7500 | 4000 | 1250
" Hazqeel Aziz | 9000 | 9000 | 4000 | 1250
Miss Violet Alwaya | 6000 | 6000 | 4000 | 1250
Pension of Yaqub Shamash | 2500 | 2500 | 1200 | -
The servant Subhi Abdullah | 2500 | 2500 | 1000 | 1000
" Sion Yehuda | 2000 | 2500 | 1000 | 1000
The gatekeeper Sion Hayousha | 2500 | 2500 | 1000 | 1000
| 89000 | 105000 | 47050 | 16000

Page 61

Information about the five years preceding this budget
Notes | Year | Year | Year | Year | Year |
|  |  |  |  |  | Total imports
|  |  |  |  |  | Accrued wages
|  |  |  |  |  | Corporate Board allocations
|  |  |  |  |  | Budget deficit
|  |  |  |  |  | Surplus
|  |  |  |  |  | Expenditures
|  |  |  |  |  | Salaries
|  |  |  |  |  | Average fee for all students
|  |  |  |  |  | Annual cost per student
|  |  |  |  |  | Total number of students
|  |  |  |  |  | Number of free students
|  |  |  |  |  | Number of students who pay less
|  |  |  |  |  | than half of the annual cost
|  |  |  |  |  | Total school classes (with their sections)
|  |  |  |  |  | Primary
|  |  |  |  |  | Intermediate
|  |  |  |  |  | Preparatory
|  |  |  |  |  | Average number of students in each class
|  |  |  |  |  | Maximum number of students in
|  |  |  |  |  | classes
|  |  |  |  |  | Minimum number of students in
|  |  |  |  |  | classes
|  |  |  |  |  | Success rate in exams
|  |  |  |  |  | Final (after completion)
|  |  |  |  |  | Primary section
|  |  |  |  |  | Intermediate section
|  |  |  |  |  | Preparatory section
If the administration has other additional information of importance, it is added here

Page 62

Jewish Schools Committee in Baghdad
JEWISH SCHOOLS COMMITTEE
BAGHDAD
Number: H / 1 / 238
Subject: Schools Budget
Date: 19 / 4 / 946
Honorable President of the Lay Council
We enclose herewith a copy of the school budget for the year 46 / 947 as
organized by the specialized committee and approved by our committee at its meeting held
on 14 / 4 / 946 for your kind consideration according to the rules.
⟦Doctor⟧
on behalf of/ President
⟦illegible⟧
62
24 / 4 / 46

Page 63

Resh Galut Torah A School and its extensions
Estimated budget for the year 46 / 47
946
Starting on the first of April 946
Director's notes and suggestions
⟦...⟧
⟦...⟧
Chairman of the Schools Committee

Page 64

Expenditures
Approved for the year 44/45 Dinar | Actual spent for the year 44/45 Fils Dinar | Estimated for the year 46/47 Dinar | Type of Expenditure | Remarks
2210 | 210 | 2150 | 2050 | Salaries |
690 | 600 | 564 | 840 | Cost of living allowances |
250 | 377 | 258 | 400 | School furniture and miscellaneous |
400 | 679 | 481 | 500 | Repairs |
400 | 546 | 504 | 100 | ⟦illegible⟧ for paying off accumulated debts |
260 | 704 | 702 | 720 | Property tax and insurance |
150 | 500 | 264 | — | ⟦Arbabat⟧ |
— | 485 | 184 | — | Property registration and endowment fees |
4560 | 401 | 4811 | 5210 |  |
| 082 | 214 | — | Surplus for the year 44/45 |
4560 | 183 | 5025 | 5210 |  |

Revenues
Notes | Type of Revenues | Estimated for year 46/47 Dinar | Realized for year 44/45 Fils Dinar | Approved for year 44/45 Dinar
| Rent of internal properties | 2000 | 2914 750 | 2450
| External school fees | 650 | 661 672 | 685
| Grant from Gabbay estate for property renovation | — | 400 — | 400
| Miscellaneous | — | 23 761 | —
| Endowment revenues | — | — — | —
| Council allocations | 800 | 445 — | 445
| Council subsidy for supply female employees | 600 | 600 — | 600
| Deficit | 150 | — — | —
|  | 5200 | 5045 183 | 4580
| The Deficit |  |  |

Page 65

Salary Details
Year of Appointment | Subject in Charge | Number of Lessons | Salary at Appointment | Salaries in the Last Five Years | Certificates Held | Remarks
|  |  |  |  |  | The Administrator
|  |  |  |  |  | Assisted by Principal of School A
|  |  |  |  |  | The Accountant
|  |  |  |  |  | The Secretary
|  |  |  |  |  | Clerk and teacher in School A
|  |  |  |  |  | Teacher in School A
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | Clerk in School B
|  |  |  |  |  | Teacher in School B
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃

Salary Details
Name | Approved for year 45/46 | Proposed for year 46/47 | Cost of Living Allowance | Other Allowances
Chavakh Ezra Sayon Yehezkel | 14 - | 14 - | 4 - | - -
Chavakh Abu Seif and Rob | 7 - | 7 - | 2 - | - -
Chavakh Menashe Chavakh Yehezkel | 3.500 | 3.500 | 2 - | - -
Mr. Ezra Meir Fangir | 3 - | 3 - | 2 - | - -
" Eliyahu Gabbai | 2 - | 2 - | 2 - | - -
" Naim Ibrahim | 4.500 | 5 - | 1.500 | - -
Chavakh Meir Horish | 3 - | 3.500 | 1 - | - -
Mr. Salim Cohen | 2 - | 2.500 | 1.500 | - -
Chavakh Moshe Eliyahu | 3 - | 3 - | 1 - | - -
Mr. Khedhouri Youssef | 8.500 | 8.500 | 2 - | 500 for supervision
" Karjiyeh Saleh | 2 - | 7 - | 2 - | - -
" Dawood Abboudi Moallem | 2 - | 7 - | 2 - | ⟦illegible⟧ allowance
" Abdullah Ibrahim | 5.500 | 5.500 | 2 - | Kitchen management
" Ibrahim Reyhan | 7 - | 7 - | 2 - | - -
" Youssef Haim Cohen Baruch | 4.500 | 5 - | 1.500 | 500 for supervision
" Reuven Sasson Cohen | 4.750 | 5 - | 1.500 | - -
" Sasson Haddad | 4.750 | 5 - | 1.500 | - -
" Salman Shakoori | 4.500 | 5 - | 1.500 | - -
" Rahamin Isaac | 4.500 | 5 - | 1.500 | - -
" Saleh Shaul | 4 - | 4.500 | 1.500 | - -
" Menashe Haim | 4 - | 4.500 | 1.500 | - -
Chavakh Youssef Qandil | 3.500 | 3 - | 2 - | - -
Mr. Khalil Nassim | 4.500 | 5 - | 1.500 | - -
Chavakh Yehezkel Isaac | 5 - | 5 - | 1 - | - -
Mr. Saleh Salman | 3 - | 5 - | 1.500 | 500 for supervision
" Saleh Ezra | 3 - | 5 - | 1.500 | - -
" Isaac Saleh | 3 - | 3.500 | 1.500 | - -
" Menashe Isaac | 3.500 | 3.500 | 1.500 | - -
" Ezra Yehezkel | 3 - | 3.500 | 1.500 | - -
" Saleh Moshe | 3 - | 3.500 | 1.500 | - -
129 - 130 100 48 500 1 500
(To be continued)
Higher Kitchen Allowances

Page 66

Salary Details
Year of Appointment | Subject in his custody | Number of his lessons | Salary at appointment | His salaries in the last five years | Certificates he holds | Remarks
|  |  |  |  |  | Teacher in a school
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | Retired
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃
|  |  |  |  |  | 〃

Salary Details
Name | Approved for Year ⟦illegible⟧ | Proposed for Year 46/47 | Cost of Living Allowance | Other Allowances
Carry forward | 149 — | 160 100 | 48 500 | 10 500
Mr. Khedhouri Baroukh | 2 — | 2 500 | 1 500 | — —
" Ibrahim Meir | 2 500 | 4 — | 1 500 | — —
" Menashi Daoud | 2 — | 2 500 | 1 500 | 1 500 for supervision
" Eliyahu Hashid | 4 500 | 5 — | 1 500 | — —
" Isaac Youssef | 5 — | 5 — | 1 500 | — —
" Youssef Yaqoub | 4 — | 4 500 | 1 500 | — —
" Shasha | 4 500 | 5 — | 1 500 | — —
Lulu Yehuda - School Nurse A | 4 — | 4 — | — — | — —
Maryam Nassim - " " | 4 — | 4 — | — — | — —
School servants, 6 persons | 7 — | 8 — | 1 — | — —
School gatekeeper | 2 500 | 2 — | — 500 | — —
School servant ⟦illegible⟧ | 3 500 | 4 — | — 500 | — —
Emergency positions ⟦illegible⟧ | 15 — | 15 — | — — | — —
Mr. Sassoon Nassim | 2 587 | 2 587 | — 750 | — —
" Daoud Shammai | 2 — | 2 — | — 750 | — —
" Yaqoub Meir Huwaish | 2 — | 2 — | — 750 | — —
" Eliyahu Hilali | 2 — | 2 — | — 750 | — —
" Hoki Aboudi | 1 500 | 1 500 | — 750 | — —
" Sassoon Ibrahim Shohet | 1 500 | 1 500 | — 750 | — —
" Youssef Meir Shohet | 1 800 | 1 800 | — 750 | — —
" Youssef Abed | 1 102 | 1 102 | — 750 | — —
" Meir Hayyat | 1 — | 1 — | — 750 | — —
| 227 689 | 232 789 | 67 750 | 12 —

Page 67

Information about the five years prior to the budget year
| Year | Year | Year | Year | Year | Remarks
Total revenue |  |  |  |  |  |
Accrued wages |  |  |  |  |  |
Allocations of the Physical Council |  |  |  |  |  |
Budget deficit |  |  |  |  |  |
Surplus |  |  |  |  |  |
Expenses |  |  |  |  |  |
Salaries |  |  |  |  |  |
Average tuition for all students |  |  |  |  |  |
Cost per student annually |  |  |  |  |  |
Total number of students |  |  |  |  |  |
Number of free students |  |  |  |  |  |
Number of students paying less than half of the annual cost |  |  |  |  |  |
Total school classes (with sections) |  |  |  |  |  |
Primary |  |  |  |  |  |
Intermediate |  |  |  |  |  |
Preparatory |  |  |  |  |  |
Average number of students in each class |  |  |  |  |  |
Maximum limit for the number of students in classes |  |  |  |  |  |
Minimum limit for the number of students in classes |  |  |  |  |  |
Average success rate in final exams (after completions) |  |  |  |  |  |
Primary section |  |  |  |  |  |
Intermediate section |  |  |  |  |  |
Preparatory section |  |  |  |  |  |
If the administration has other additional information of importance, it is added here

Page 68

Jewish Lay Council
Baghdad
Number 7560
Date 11 May 946
His Excellency the Chairman of the Schools Committee, the Respected
Baghdad
After greetings
Reference to your letter numbered G/1/238 and dated 4/19/946 with the budget of
the Midrash schools for the year 46/947 attached to it
The Council has considered the mentioned budget in its meeting held on <del>4/29/946</del> and decided
after deliberation:-
1 - Allocating an amount of four hundred and twenty-five dinars (425) for the grant provided by the Council
to the Midrash schools for the year 46/947
2 - Allocating an amount of four hundred dinars (400) for the grant provided by the Council for the cost of living for
the Midrash schools for the year 46/947
3 - Allocating an amount of four hundred dinars (400) for the grant provided by the Council for the cost of living allowances
extraordinary additional for the Midrash schools for the year 46/947
4 - Approval of the total estimated budget for the Midrash schools for the year 46/947 amounting to five
thousand and two hundred dinars (5200)
⟦signature⟧
The President
Copy to -
Accountant of the Lay Council for information
4/28/46
⟦illegible⟧

Page 69

The Jewish Lay Council
Baghdad
Number 4524
Date 1 May 946
His Excellency the President of the Association for Aiding Poor Jewish Girls for Marriage
Respectfully
⟦illegible⟧
After greetings,
The Council has considered your letter numbered 13 / 46 and dated 26 / 3 / 946 in its meeting
held on 29 / 4 / 946 and decided to grant your association an aid of one hundred and fifty dinars from
the community fund charged to the budget of the year 46 / 947
The Council is pleased to note that your association's financial situation has become in good condition thanks to
the activity and effectiveness of your association, and I hope to consider this aid as an annual encouragement reflecting the Council's
appreciation and interest in your significant projects. The Council wished to contribute materially to a more noticeable degree
if it were not for the heavy burdens placed on its shoulders.
⟦initials⟧
5/1
⟦signature⟧
The President
A copy to -
The Accountant of the Lay Council for information
⟦Filed⟧

Page 70

Presidency of the Jewish Community
Baghdad
Outgoing Number: 244
Date: 21 / 3 / 46
Baghdad, March 19, 1946
His Eminence, the President of the Jewish Community, Respectfully.
Baghdad
After Greetings,
With reference to your letter numbered 8577 and dated 4 / 1 / 1946,
I thank the esteemed General Council for the trust they have bestowed upon me by electing me
as a member of the Audit Committee for the accounts of the Lay Council. Due to my lack of time, I ask
to be excused for my inability to fulfill the esteemed Council's request.
With utmost respect to Your Eminence.
Sincerely,
Naim Ezra Sofer
⟦signature⟧
Copy to
The Respected President of the Lay Council.

Page 71

Baghdad ⟦...⟧ 946
Honorable President of the Israelite Community
Subject - Audit Report of the Accounts of the Lay Council
for the year 944/45
Greetings and respect,
Based on the decision of the esteemed General Council taken in its meeting held on July 1, 945, communicated to us
by your Excellency's letter No. 8577 dated January 4, 946, we attended the headquarters of the community administration
and audited the accounts of the Lay Council for the year 1944/945 ending in September 945, and we confirmed the agreement
of the current expenditures with the approved budget allocations for the mentioned year. We noted some excess
in expenditures relative to the amounts approved in the budget by an amount of 406/530 Dinars. After deducting the savings
amounting to 41/324 Dinars, the net excess becomes 364/706 Dinars as shown in the attached Table (A).
Furthermore, we noted that the annual expenditures did not include an amount of 900 Dinars for election expenses
actually spent during the mentioned accounting year, but remained within the suspended accounts. We have also audited
the financial position of the community fund up to September 945 and confirmed its conformity with the relevant records
as shown in the attached Table (B).
We noted in the account of debts suspended for a long time the presence of two amounts: the first is 10 Dinars owed by
Mr. Saleh Naji, and the second is 319 Fils owed by the Imperial Bank. In order to liquidate such old accounts,
we suggest considering their settlement, either by collecting them or by writing them off the records as uncollectible
debts in the event that they cannot be collected.
Please accept our highest respect.
Shimon Sofer          Daoud Tweg
1/14
⟦...⟧

Page 72

Table (A)
Statement of actual expenditures for the year 1944/45 in relation to the approved allocations
| Dinar | Fils
Actual expenditures during the year | 25729 | 706
Certified allocations | 25365 | —
Net excess according to the following details | 364 | 706
Excess in expenditures |  |
Masouda Salman School | 6 | 149
Schools Committee | 24 | —
Hospital Administration | 55 | —
Spiritual Administration | 123 | 121
Al-Majoura Administration | 122 | 258
Tekyas | 2 | 308
High cost of living | — | 544
Grants | 77 | 750
| 406 | 030
The following savings are deducted from that |  |
Foreign soldiers' expenses | 39 | 750
General expenses | 1 | 574
| 41 | 324
364   706               364   706

Page 73

Table (B)
Financial position of the Physical Council in October 1945
Fils | Dinar
497 | 32 | Deposit at the Electricity Department
- | 8435 | Bills receivable
024 | 3327 | Ottoman Bank No. 2 for the clinic account
521 | 11794 | Debts to be deducted
600 | 2745 | Orail School loan
024 | 3327 | Clinic account
985 | 4161 | Correct, remaining balance of liabilities
912 | 1524 | Remaining revenues in September 1945 as listed in the attached table
521 | 11794 |
<del>⟦illegible⟧</del>
Summary of the Physical Council accounts for the period ending in September 945
Fils | Dinar | Revenues
180 | 565 | Remaining surplus from the year 943/44
| | Revenues during the year 944/45
Fils | Dinar |
- | 21240 | From Gabelle revenues
- | 1000 | From rental fees
188 | 4337 | Coupon revenues
250 | 112 | Certificate gratuities
438 | 26689 |
618 | 27254 |
706 | 25729 | Deducting expenses actually spent during the year
912 | 1524 | Surplus until September 945

Page 74

Israeli Hospitals Committee
in Baghdad
Date - 1/12/1945
Table showing in detail the number of patients who entered the hospital
(Mir Elias) and the total number of days they stayed there and the average costs
of subsistence for each of them according to their degrees, including nurses, employees, and servants.
Additional information from the Hospitals Committee
regarding the costs of subsistence at Mir Elias Hospital
Number
3991 Total number of patients who entered the hospital from the date 1/10/1944
until the end of 30/9/1945
Number of Days
27859 Total days poor patients stayed in the hospital for that period
9785 Total days paying patients stayed in the hospital for
that period as well.
Fils Dinar
12961/908 Net total subsistence costs realized for that period of all types.
We show below the average daily subsistence cost for each servant, free patient,
paying patient, nurse, and employee during the mentioned period, i.e., from
1/10/1944 until the end of 30/9/1945, noting that the average subsistence cost
for a servant, amounting to 79 fils per day, was considered the basic unit for the average subsistence costs for poor
and paying patients, nurses, etc... according to the ratio shown below.
Daily Cost | Number of Units | Person
79 | 1 | Servant
237 | 3 | Free Patient
474 | 6 | Paying Patient
237 | 3 | Nurse
119 | 1.5 | Employee (one lunch meal only)
474 | 6 | Duty Doctor
158 | 2 | Laboratory Doctor (one lunch meal)
79 | 1 | Duty Storekeeper or Dresser (one meal only)
60 | 0.75 | Washer or Ironer
3

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4
⟦line⟧
( 3 )
On this basis, the annual subsistence costs for the mentioned period are as follows :-
Fils Dinar
1791/730 | Subsistence costs for 63 servants at a rate of 79 fils per day
6602/583 | Subsistence costs for free patients for 27859 days, which is the number of days they stayed in the hospital as shown above, at a rate of 237 fils per day .
4638/090 | Subsistence costs for paying patients for 9785 days, which is the number of days they stayed in the hospital as shown above, at a rate of 474 fils per day .
2815/560 | Subsistence costs for 33 nurses, including the kitchen supervisor and the bedding and sewing supervisor, at a rate of 237 fils per day .
599/760 | Subsistence costs for 14 employees and users for one afternoon meal only at a rate of 119 fils per day ⟦line⟧
170/640 | Subsistence costs for the on-duty doctor at a rate of 474 fils per day .
56/880 | Subsistence costs for the laboratory doctor for one afternoon meal only at a rate of 158 fils per day .
56/880 | Subsistence costs for an on-duty warehouse officer and an on-duty dresser for one meal only at a rate of (79) fils per day each .
237/600 | Subsistence costs for 11 washerwomen and ironers for one afternoon meal only at a rate of 60 fils per day
16969/713 | ⟦line⟧
Note :-
Some poor patients are given additional meals at ten o'clock in the morning as well as at four o'clock in the afternoon, i.e., five meals per day, and this is according to the doctor's orders .
As for paying patients, they are always given five meals a day, i.e., in the morning, at ten o'clock, at noon, at four o'clock, and in the evening, all within the daily costs listed above .
25465
1874 ⟦illegible⟧
27199 ⟦illegible⟧
25500
1189 428
(26689 428)