AI English Translation, Pages 26-50
C - Auditor's Report
Regarding the budget for the fiscal year 1951 - 1952
Baghdad on 10 - 5 - 1952
His Excellency the President of the Lay Council, Respected - 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 No. C - 805 - 52 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
72.865 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 | Expenses of the Munshi Saleh Shelter
3.750 " | 13-4-1951 | Dispensary insurance from 1-1-51 to 1-1-1952
28.075 " | 9-7-1951 | Hebra Qadisha Society 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 as per regulations. As for
the remaining amount of 26.811 Dinars, it is still in the community's safe as cash without any entry for it in
the books. There are also other similar amounts deposited in the community's safe as trusts under the names
listed below. I find it advisable that these amounts be recorded in the accounting books as per regulations.
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.
B - Revenues
1 - Ghabila: Ghabila revenues for the period from 1-4-1951 to February 1952 reached
(7,981.666 Dinars). 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:
6,089.666 | For the period from 1-4-951 to 31-8-951, i.e., according to the original Ghabila contract
1,892.000 | For the period from 1-9-951 to 29-2-952, i.e., from the date the commitment contract ended
The Ghabila was collected during this period on the basis of a fee of (500 Fils) for each
slaughtered head, whether it was Taref or Kosher.
⟦line⟧
7,981.666 |
⟦line⟧
2 - Rental Revenues: Revenues from the rentals of properties belonging to the Lay Council reached
2,976.967 Dinars 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 person with interest.
3 - Revenues of Closed Schools
4,652.909 Dinars. This amount consisted of the balances of the schools that they had in the Ottoman Bank
and from some sales of furniture as detailed in Appendix (A).
Note: The Community Leadership transferred the amounts deposited in the Ottoman Bank in the name of the Schools Committee
or the various schools to the account of the Lay Council so that the account would be unified, as per
the following detail:
Fils | Dinar |
334 | 7,624 | Total amount transferred
985 | 4,030 | Recorded in the account page of Closed Schools
... | 2,100 | " " " " Shamash School
359 | 1,493 | " " " " Frank Iny
3 - Church Revenues
3,055.102 Dinars. 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 took place 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, quantities, and at least the important ones among them.
5 - I submit herewith Appendix (C) showing the revenues and expenditures of the 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 Somikh
- 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 | 549 School Committee
3434 | 234 Alliance Schools
200 | 000 Menashi Saleh School
50 | 520 National School
54 | 371 Midrash Committee
4 | 289 Rachel Shahmoon School
2 | 022 Masouda Salman School
⟦line⟧
4030 | 985
270 | 000 Rent of Nuriel School for the year 1951-1952
30 | 213 Cash on hand in the fund of Rachel Shahmoon School (delivered to the community fund)
289 | 353 Two checks from Charter Bank for the account of Midrash schools
840 | 000 Sales of trips to the Ministry of Education and other sales
⟦line⟧
5460 | 550
807 | 641 Deducting expenses incurred during the fiscal year 1951-1952 on closed schools
⟦line⟧
4652 | 909
⟦line⟧
— 28 —
Revenues and Expenses of Shamash School
For the fiscal year 51-952
Fils | Dinar | Fils | Dinar
161 | 1435 | | | Expenses from 1-4-51 to 30-9-51
779 | 1489 | | | 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
| | 940 | 163 | Deficit resulting from expenses exceeding revenues (paid from Shamash endowments)
940 | 2924 | 940 | 2924 | ⟦line⟧
Revenues and Expenses of Frank Iny School
For the fiscal year 51-952
Fils | Dinar | Fils | Dinar
144 | 3564 | | | Expenses from 1-4-51 to 30-9-51
209 | 4370 | | | Expenses from 1-10-51 to 31-3-52
| | 359 | 1493 | School balance in the bank on 1-4-51 «transferred to the Lay Council account»
| | 663 | 86 | Cash that was in the school fund delivered to the community fund
| | 635 | 5003 | School fees during the fiscal year 51-952
| | 696 | 1350 | Deficit resulting from expenses exceeding revenues «paid by the Lay Council»
353 | 7934 | 353 | 7934 | ⟦line⟧
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D - Notes on the budget
Fiscal Year 1951 - 1952
1 - Slaughter fees (Gabelle) 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 detained persons
whose Iraqi nationality has been revoked to this Presidency, in view of the dissolution of the Revocation and Deportation Committee and
the existence of (250) persons who have not yet been deported, with most of them unable to pay the airfare, and as some
of them are prisoners who have completed their sentences, this Presidency has, as assigned by the esteemed Ministry of
Interior, undertaken the task of deporting them. The deportation expenses during this fiscal year alone reached
(2922.290 Dinars).
4 - The burdens placed on the administration of the community have increased, in view of the dissolution of most
sub-institutions such as the Spiritual Council, the Schools Committee, and the Hebra Kadisha Society (Preparation and Shrouding),
and the work of those institutions is now being performed by the administration of the community.
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 nationality or
for other purposes, we have been keen to provide them with these as quickly as possible while facilitating their transactions, a matter
sensed by every person who visited the Presidency of the community.
6 - The Presidency of the community spent an amount of 6367.625 Dinars on the Ozer Dalim Society
(Aid 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 for the settlement of their debts, this Presidency spent
to the aforementioned hospital an amount of (3320.150 Dinars) for the purpose of paying part of those debts,
this is in addition to spending the annual allocations amounting to (4420.000 Dinars).
- 31 -
Summary
of Accounts
for the period
from
1-4-1952 to 30-1-1953
A - Table of Revenues and Expenses
Fils | Dinar
500 | 76 | Expenses for the Al-Kifl guardianship lawsuit (obtaining a ruling to grant guardianship to the Lay Council)
| | Expenses for the new Ezra Menahem Daniel stadium as follows:-
| 934 | 900 Total expenses spent on the stadium
| 934 | 800 Amount received from Ezra Menahem endowments for
- | 100 | Amounts spent on the stadium after the death of the late
| | Ezra Menahem Daniel
561 | 1230 | General expenses for the community leadership (including expenses for churches and non-leased schools)
905 | 877 | Slaughterhouse expenses (slaughterers' salaries and miscellaneous expenses)
- | 154 | Cemetery guarding expenses
- | 1578 | Salaries of the community leadership employees
630 | 428 | Retirees' salaries
- | 72 | Guarding expenses for the shrine of our master Al-Aziz "PBUH"
100 | 68 | Expenses for the old Ezra Menahem Daniel stadium "guard wages and others"
| | Deportation expenses for persons whose Iraqi citizenship was revoked as follows:
⟦...⟧ | ⟦...⟧ | 1175 Fees for two planes
⟦...⟧ | ⟦...⟧ | 650 Fees for one plane
⟦...⟧ | ⟦...⟧ | 255 Fees for individuals according to a check to the order of the Iraqi Tourism Company
473 | ⟦...⟧ | 311 Miscellaneous expenses "for clothing and subsistence for prisoner travelers and others"
⟦line⟧ | ⟦line⟧ | ⟦line⟧
473 | ⟦...⟧ | 2391 Total expenses
| | 330 Deducting fees received from some travelers
⟦line⟧ | ⟦line⟧ | ⟦line⟧
473 | 2061 |
063 | 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 1-10-952 to 31-1-953
⟦line⟧ | ⟦line⟧ | ⟦line⟧
028 | 5687 |
⟦...⟧ | ⟦...⟧ | 2830 Deducting revenues until 31-1-953
⟦line⟧ | ⟦line⟧ | ⟦line⟧
028 | 2857 |
⟦line⟧ | ⟦line⟧ | ⟦line⟧
860 | 9658 | Carried forward
From 1-4-952 until 31-1-953
Dinar | Fils
598 | 1194 | Various sales (furniture, used wood, etc.)
| | From Nuriel School as follows:
| | 315 000 Annual rent for the school minus 10 percent
| | for property tax
070 | 301 | 13 930 Repair expenses and others
| | From Masouda Salman School as follows:
| | 270 000 Annual rent for the school minus 10 percent
| | for property tax
135 | 99 | 170 865 School renovation upon receipt by the Ministry of Education
350 | 166 | Maktabut fee revenues
| | From the endowment building of Noam and Toba Nuriel in Al-Sinak as follows:
| | 1750 000 Rent of the building for the fiscal year 52-1953
500 | 1647 | 102 500 Expenses
000 | 95 | On account of net revenues of Moshe Al-Kabir endowments for the fiscal year 52-1953
000 | 110 | On account of net revenues of Masouda Salman endowments for the fiscal year 52-1953
000 | 195 | On account of net revenues of Masouda Isaac Shamoun endowments for the fiscal year 52-1953
| | From the Shamash endowments account as follows:
| | 174 1493 On account of net revenues of the mentioned endowments for the fiscal year 52-53
095 | 1296 | 079 197 Expenses until 31-1-1953
| | From the Midrash endowments account as follows:
| | 562 850 On account of net revenues of the mentioned endowments for the fiscal year 52-53
893 | 570 | 669 279 Expenses until 31-1-1953
| | From the Tomchei Torah endowments account as follows:
414 | 1044 | On account of net revenues of the mentioned endowments for the fiscal year 52-53
234 | 1014 | 180 30 Expenses until 31-3-1953
| | From Laura Kadoorie School as follows:
| | 900 000 Annual rent minus 10 percent for property tax
670 | 879 | 20 330 Restoration expenses and others
545 | 7569 | Carried forward
Continuation of the table of income and expenses
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 |
⟦line⟧ | 453 | Deduct income until 31-1-53
⟦line⟧ | ⟦line⟧ |
260 | 831 |
969 | 109 | Insurance for the Sifrei Torah located in the Masuda Shemtov Synagogue
| | (approximately one thousand scrolls)
959 | 2015 | Subsidies (weekly and monthly subsidies and prisoner maintenance expenses)
⟦line⟧ | 175 | Gratuities
748 | 6257 | Meir Elias Hospital (amounts paid to the hospital on account of settling
| | the debts owed by it)
⟦line⟧ | 30 | Legal fees for lawyer Abboudi Sig
796 | 19078
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:-
| | 769.850 Amounts collected from students from 1-10-1952 to
| | 31-1-1953
876 | 198 | 794.570 Expenses until 31-1-1953
400 | 2414 | Gabila fee revenues from 1-4-1952 to 31-1-1953
| | From rental revenues as follows:-
| | 62.000 Net rent of the Well House adjacent to the Shukr Synagogue
| | 15.971 Miscellaneous rents
| | 120.000 Rent of the Sha'shua' plot for the fiscal year 52-1953
| | 62.500 Rent of the Al-Majarra Cafe for the fiscal year 52-1953
| | 750.000 Rent of Khan Al-Shorja for the fiscal year 52-1953
| | 25.000 The first installment of the rent for the Intestines Factory for the
| | fiscal year 52-1953
| | 1486.262 Net rental income of the Al-Ta'awun building for the fiscal year
| | 52-1953
| | From the rent of the Isaac Hayim Synagogue annex as follows:-
| | 275.000 Rent of the mentioned building for the fiscal year 52-1953
| | Repairing the annex and turning it into a warehouse and renting it for three
| | years with an annual rent of 275.000 Dinars
633 | 2530 | 266.100 for a period of three years 8.900
454 | 12713 |
342 | 6365 | The deficit resulting from the excess of expenses over revenues
796 | 19078 |
Note: The revenue amounts of the endowments of Moshe Al-Kabir, Masouda Salman,
Masouda Isaac Shamoun, Shamash, Al-Midrash, and Tomchei Torah,
recorded in this table, represent the net of those revenues after deducting
the expenses "for property taxes, insurance, and repairs" 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 Blind Consolation School
... | 360 | Balance of the National School
| | Balance of Rima Khedouri Hospital as follows:
... | 720 | Annual rent minus 10 percent for
| | property tax
800 | 27 | Sales of some debris
⟦line⟧ | ⟦line⟧ | ⟦line⟧
800 | 747 |
241 | 486 | 559 | 261 | Deducting expenses for construction, restoration, painting, and repairing
| | pipes and electricity of the building and others
704 | 302 | Saleh Sassoon Daniel School in Hillah
681 | 146 | Sewing Charity Association
596 | 107 | Naqqar Endowment
984 | 30 | Net income from rents of Manshi Saleh shops
870 | 6651 | Noam Endowment building and Toba Nuriel in Al-Sinak (for its rent
| | from 1-4-53 to 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-Ghabila contractor
... | 100 | Ismail Mahdi Bazzaz (tenant of Khan Al-Shorja)
650 | 66 | Miscellaneous debts
... | 24 | Wadih Bani, contractor for inflation in the slaughterhouse
... | 550 | Rent of the surplus of Isaac Hayim Synagogue for the fiscal years 53-1954
| | and 54-1955
500 | 23 | Social studies teachers
... | 235 | Haj Ali Karam Hamka (tenant of the Al-Taawun building basement)
⟦line⟧ | ⟦line⟧ | ⟦line⟧
238 | 17205 |
B - General Budget (Financial Position)
Fils | Dinar |
⟦line⟧ | 800 | Rachel Shahoon School loan
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 Isaac Hayyim Synagogue account)
250 | 1548 | Bills receivable
⟦line⟧ | 44 | The three Battaween lands
489 | 1544 | Balance in the Ottoman Bank
⟦line⟧ | 100 | Permanent advance at the Community Fund
098 | 169 | Sundry debits
⟦line⟧ | 70 | Permanent advance for Frank Iny School
552 | 484 | Hadiya Mansha Saleh School for Girls
930 | 125 | Municipality of the Capital
⟦line⟧ | 10 | Water fees for the gut factory
⟦line⟧ | 84 | Mr. Reuben Heskel Ezra
340 | 3068 | Israeli Hospitals Committee
910 | 55 | Hevra Kadisha Society
675 | 431 | Frank Iny School advance for purchasing textbooks
⟦line⟧ | 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 income for the period from 1-4-1952 to 31-1-1953.
413 | 7002 |
238 | 17205
— 38 —
D - Observations on the Summary of Accounts
for the period from 1-4-952 to 31-3-953
1 — Slaughter fees (Ghabila) decreased to 2414.400 Dinars during the above period.
2 — Marriage fees (Kanbuth) 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 on arranging
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, female and male Mosaic prisoners sent numerous petitions to this Presidency, requesting
assistance by providing them with necessary subsistence materials weekly, given the travel of
their families 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 move the mentioned hospital
to a suitable building rented for this purpose — the mentioned employees and workers demanded
fulfillment of their claims, and creditors from warehouse owners and others insisted on settling all their debts.
Therefore, this Presidency has — until now — fulfilled the major part of those debts, and the amount
spent for this purpose during the above period reached 6257.748 Dinars.
Thus, the amount spent for the purpose of settling the hospital's debts during the period from 1-4-951 to
31-3-953 is (9577.898) Dinars.
6 — The expenses of the Frank Iny and Shamash schools increased during this academic year 52-953
compared to the previous academic year 951-952, and the amount 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 of this
report. This is due to the decrease in income collected 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 mentioned endowments are conditioned
to be spent on establishing the educational and health institutes mentioned in the endowment deed - which is a matter difficult
to achieve at the present time - a matter which led to the community's lack of benefit from those revenues.
8 - Since the greatest 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 9-5-952 to fence the cemetery, and it was estimated
that the necessary expenses for that would be 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 due to 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 everyone exerts all they can to bring this project into existence.
And success is from God.
Heskel Dawood Shemtob
Acting President of the Community
President of the Lay Council