AI en Translation, Pages 1-25
Page 4
HOSPITALS COMMITTEE
BAGHDAD
Established 1884
Telephones 3006 / 7480
Meir Elias Hospital
Rimah Khedouri Eyes Hospital
Refouah Pharmacy
Jewish Hospitals Committee
Baghdad
Established in 1884
Telephone No. 3006 / 7480 Baghdad
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
1152
4/7/948
No.: 272/L
Date: 3/27/1948
His Excellency the President of the Jewish Lay Council in Baghdad, Respected
After greetings,
With reference to your letter No. 94 dated 1/23/1948.
This committee has audited the contents of the report of the auditor, Mr. Saleh Cohen, attached to your letter referred to
above, which includes the result of his audit of this committee's accounts for the six months ending 3/31/1946, and here are
our observations regarding the following points:
1- We enclose herewith the report dated 7/15/1946 for your review.
2- The necessary accounting adjustment has been made by transferring the balance of the estate of the late Raphael Gabbay, amounting to 8,900
dinars, to the total income and expenditure account on 3/18/1948.
3- We have not reached the reasons that prompted the previous committee to make the following appointments without the approval of
your esteemed council. Since the doctors and the pharmacist actually performed services based on the decisions
issued by the committee at that time, we request you to kindly confirm the previous appointments issued regarding them.
a - Appointment of Dr. Anwar Gabbay for a period of two years, decision dated 10/22/1945.
b - Renewal of Dr. Edward Halab's contract, decision dated 10/22/1945.
c - Appointment of Dr. Haron Tawfiq, decision dated 1/2/1946.
d - Appointment of the pharmacist Sabiha Shai, decision dated 3/13/1946.
e - Regarding the increase in doctors' salaries, granting some of them additional allowances, and paying salaries
in lieu of leave, we believe that this matter does not require the approval of the esteemed Lay Council,
as Article 19 of the old internal regulations is explicit in this section and restricted the appointment
and dismissal of doctors, pharmacists, the director, and the accountant only to the approval of the Lay Council. As for increasing
salaries and other grants given to these and other employees, it is within the powers of
the committee.
(President) ⟦illegible⟧
Page 5
JEWISH HOSPITALS COMMITTEE
BAGHDAD
Established. 1884
Telephones 3006 / 7480
Meir Elias Hospital
Rimah Khedouri Eyes Hospital
Refouah Pharmacy
Jewish Hospitals Committee
Baghdad
Established in 1884
Telephone No. 3006 / 7480 Baghdad
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
No. / الرقم:
Date / التاريخ:
( 2 )
F - It was customary in the past that a doctor who does not take the leave he is entitled to be given salaries
in exchange for that leave, and therefore the amounts due for leaves were paid to the doctors
without a decision from the committee. As for the late Mr. Anwar Khtifa, since the committee, by its decision
dated 10/15/1945, considered that he enjoys the same ordinary and sick leaves
enjoyed by the Iraqi hospital doctors, he was paid the leave salaries he was entitled to
based on the content of the aforementioned decision. Nevertheless, we believe that the issuance of a decision by the
previous committee in every such disbursement case was necessary.
5 - As for the other points mentioned in the report, we have expressed our views regarding them on the
opposite page. You will find the aforementioned report attached.
⟦illegible⟧
⟦Yehuda Dor⟧
President
Attachments - 4
Page 6
Accounts Payable (Liabilities)
At the end of September 1945
Table No. 1
Name | Number | Dinar Fils
Sakran Saleh Ahmed | 2 | 2750
David Brander Establishment in London | 10 | 220587
Mordechai Qassab | 11 | 3
Salim Sheta | 12 | 15250
South British Insurance Company (Al-Sekurta) | 22 | 146801
Karmi Drug Store | 27 | 9
Subhi Salami | 100 | 68
Saif Haql (Abu Al-Haleeb) | 101 | 8952285
Kani Drug Store | 102 | 7150
~ ~ Bashar | 7 | 74706
~ ~ Shimon Merki | 106 | 12980
My client Ibrahim Assirania (Abu Al-Thalj) | 111 | 297640
Hezekiah Hayto and Nakour (Abu Al-Raqi) | 112 | 148950
Moshe Hezekiah (Abu Al-Khubz) | 8 | 764425
Jacob Hay | 122 | 9
Khadouri Naqqashi | 127 | 11150
Income Tax for the year 44/945 | 138 | 255579
Ibrahim Jacob (The Musician) | 164 | 295645
Revenues of Dr. Karmi Rabie | 199 | 41
Income Tax for the year 45/946 | 203 | 177566
Telephone revenues for doctors Dr. Mills and Dr. Raphael | 204 | 162912
~ Dr. Kamal Al-Samarrai | 206 | 68500
2611059
43/5/8
See settlement
See settlement
See settlement
See settlement
See settlement
Page 7
Accounts Payable Salaries (Liabilities)
At the end of September 1945
Done
Table No. 2
Fils Dinar | Number | From
178/000 | 1 | Dr. Malayan
15/987 | 2 | Susan "
24/415 | 3 | Sitta Lewis
97/956 | 4 | Dr. Touma
25/400 | 5 | Dr. Mahlab
2/800 | 7 | Isaac Ibrahim
2/500 | 8 | Salman Khudair
2/400 | 9 | Alice Saleh
22/748 | 10 | Karjiya Salman
17/000 | 12 | Susan Hadouri
6/648 | 15 | Mona Shukri
7/219 | 16 | Rachel Murad
16/000 | 17 | Rebecca Seif
14/000 | 18 | Percil Munshi
14/000 | 19 | Naima Ibrahim
12/500 | 21 | Ibrahim Yaqub
7/000 | 22 | Kadhim Hassan
6/000 | 25 | Aqeel Hazoum
5/000 | 26 | Salim Suwayh
5/000 | 27 | Seif Saqeel
4/500 | 28 | Salwa Shukr
4/600 | 29 | Seif Moallem Saqeel
9/000 | 30 | Mada Cohen
10/000 | 32 | Flora Robin
24/805 | 34 | Daisy Yaqub
8/771 | 35 | Farha Shukri
6/000 | 36 | Naima Abed
6/000 | 37 | Elsa Cohen
19/875 | 38 | Madeline Yaqub
6/000 | 39 | Latifa Sahab
5/500 | 40 | Rachel Hadouri
8/160 | 41 | Margaret Haroun
9/000 | 42 | Bertha Saqeel
5/000 | 43 | Habiba Yaqub
15/000 | 44 | Simha Haroun
885/348 Carried forward correctly
Page 8
Continuation of Salaries Payable Balance (Liabilities)
At the end of September 1945
Continuation of Table No. 2
Fils Dinar | Number | From
885 248 | - | Carried forward from page 4
5 | 45 | Juliet Khedhouri
5 | 46 | Latifa Khedhouri
9 | 47 | Wazni Tuwayq
4 | 49 | Doris Seif
29 448 | 51 | Mazli Ezra
7 280 | 54 | Muhammad Azim
2 | 56 | Moshe Mano
6 610 | 57 | Simha Haron
2 250 | 58 | Salwa Daniel
6 | 60 | Ephraim Daoud
7 | 64 | Nassim Shatoub
2 500 | 64 | Subhi Daoud
5 | 69 | Victoria Seif
6 | 71 | Abdo Seif
5 | 74 | Elia Shalom
2 250 | 75 | Subhi Daoud
1 800 | 77 | Benjamin Hayyim Daoud
45 | 78 | Ibrahim Nassim
5 | 81 | Loza Khedhouri
2 500 | 82 | Farsil Yaqub
4 | 83 | Baruch Sintob
10 | 84 | Abdo Yaqub
2 | 88 | Naima Kammoun
5 | 94 | Simha Menashi
1 100 | 96 | Shabbo Elia
2 250 | 98 | Mordechai Sion
2 400 | 99 | Naima Seif
2 500 | 100 | Sabriya Nissan
2 500 | 106 | Eliza Baruch
2 | 109 | Sabiha Nahoum
2 500 | 110 | Ibrahim Daniel
14 | 112 | Rifka Ezra
850 | 114 | Naima Darwish
⟦illegible⟧ | 115 | Juliet Sion
1 126 576 | 116 | Masouda Yarmakiya
Page 9
Continuation of the Permanent Payroll Ledger (Liabilities)
At the end of September 1944
p.
2
<del>Continuation of Table No. 2</del>
Fils | Dinar | Name
112 | 6546 | Carried forward from page 1
5 | | 116 Rachel Cohen
24680 | | 120 Ne'ma Youssef
9450 | | 121 Sarah Daoud
947 | | 122 Dr. Albert Salman Cohen
26 | | 123 Shimon ⟦Basah⟧
18 | | 124 Yami Shalom
87582 | | 124 Dr. Rubin Jack
12125 | | 125 " Hayawi Nishan
28651 | | 126 " Gurji
21 | | 128 Murad Al-Masi
11 | | 129 Helm Zilkha
5860 | | 141 Ezra Levy
20 | | 142 Naima Yaqub
7500 | | 144 Selim Sahyoun
5500 | | 146 Seraphie Daoud
5500 | | 147 Violet Elia
4500 | | 148 Aziza Daoud
4500 | | 149 Naima Nassim
1165 | | 152 Aaron Nishan
4500 | | 156 Abdullah Khalaf
2225 | | 158 Salman Zebulon
4500 | | 159 Daniel Yohanan
1620 | | 160 Farja Mordechai
750 | | 161 Menashe Haql
2 | | 162 Gurjia Baruch
5650 | | 164 Shimon Ibrahim
4840 | | 169 Ibrahim Ephraim
2 | | 170 Ne'ma Abdullah
8445 | | 171 Dr. Shawkat Mahmoud
10 | | 174 Zaki Ibrahim
8900 | | 175 Dr. Kahil Al-Yaqoubi
500 | | 176 " Gurjia Rabie
778337 | | Total
See estimation
Page 10
Table No. 2
Table showing the total inventory lists of stores and pharmacies
for all hospitals as of September 30, 1945
Mir Elias Hospital |
General Store |
Foodstuffs | 652.061 Dinars
Fuel | 127.480 "
Soap | 12.400 "
Antiseptic | 27.720 "
Furniture and bedding (unused) | 56.880 "
⟦Stationery⟧ (unused) | 129.271 "
Electric wire | 26.000 "
Firewood | 25.000 " | 1,084.212
Cotton, linen and clothing | 174.986
Medicines |
In the store | 2359.045
In the pharmacy | 557.287 | 2916.332
Surgical instruments | 402.900 | 4490.618
| | 5574.920 Dinars
Rima Khadoori Hospital |
Medicines | | 45.000
Dar Al-Shifa Dispensary |
Medicines | | 80.097
| | 5700.027 Dinars
True
I certify that the above represents the costs of assets for all hospitals.
⟦signature⟧
8/9 947
Page 12
Debit Salary Payments (Requests)
At the end of September 1945
Table No. 2
Fils | Dinar | Number | Name
110 | 40 | 6 | Dr. Isaac Khatcha
| 20 | 8 | Anwar Khatcha
| 8 | 11 | Saif Cohen
| 3 | 20 | Amador Saif
440 | 28 | 21 | Jalal al-Din
| 3 | 70 | Sadiq Saif
| 10 | 86 | Shafiqa Baruch
| 6 | 127 | Elias Keda
500 | 14 | 162 | Jacob Saul
100 | 5 | 8 | Mu'ammal Saif
| 52 | 8 | Isaac Yahya
500 | 125 | 133 | Saul Baruch
800 | 248 | 176 | Dr. Abdul Amir Allawi
050 | 1300 | |
Former maid - paid according to inspection
Former servants
See report
8/10/945
Page 13
B. M.
Account of Income and Expenses of Properties Belonging to Meir Elias Hospital
For the year ending September 30, 1945
Budget Committee
and Audits
Table No. 6
Property Type and Location | Annual Rent Dinars Fils | Expenses during the year Dinars Fils | Net Dinars Fils | Rent Due Date | Remarks
House 25 Tauraat 127 | 92500 | 9625 | 82875 | 20 Tishrei II Hebrew |
~ ~ 25/127 | 90000 | 29575 | 60425 | ~ ~ |
~ ~ 59/127 | 50000 | 27925 | 22075 | ~ ~ |
~ ~ 54/128 | 70000 | 5250 | 64750 | 1 Tishrei II |
~ ~ 54/128 | 10000 | 1500 | 8500 | 21 October 945 |
~ ~ 94/94 | ⟦illegible⟧ | 10522 | — | 1 May 945 | Remained as a debt and he has a warning from him
~ ~ 28/120 | 160000 | 101520 | 58480 | 1 Shawwal 1364 |
~ ~ 4/129 | 225000 | 17100 | 207900 | 21 December 945 | For Dr. Balaban
House No. 73 Tauraat 92/129 | — | — | — | — |
Built on House 14 Under the Tekkiyeh | 5606 | — | 5606 | 1 Tishrei II Hebrew 945 | The remainder for an unnamed period for Muhammad Noura on his behalf Meir Ezra Zion. The Trustee
National School 22/102 Kadoorie | 250000 | 6219 | 243781 | 1 October 945 |
House 4/102 Adjacent to the Hospital | — | 8475 | — | — | Inhabited by Dr. Sukman
House 5/102 ~ ~ | — | 12100 | — | — | ~ Dr. Qarah Dar
~ ~ 5/102 | — | 8100 | — | — | Dr. Stadosa
Khan 178 Shorja 158 | 25500 | 1900 | 23600 | End of July 946 |
Shop 27 Tauraat 127 | 120000 | 3000 | 117000 | 20 Tishrei II Hebrew 945 |
~ 29/127 | 24000 | 2150 | 21850 | ~ ~ |
~ 31/127 | 24000 | 1212 | 22788 | ~ ~ |
~ 406/94 | — | 1290 | — | 1 Shawwal 1364 Hebrew | Delayed in its construction date for two and a half years, its income entered in the year 44/45
~ 408/94 | 11000 | 1290 | 9710 | 20 Nisan 946 Hebrew |
~ 410/94 | 11000 | 1290 | 9710 | ~ ~ |
~ 412/94 | 10000 | 1290 | 8710 | ~ ~ |
~ 414/94 | 10000 | 1290 | 8710 | ~ ~ |
~ 416/94 | 12000 | 1642 | 10358 | ~ ~ |
Meir Elias Hospital | | 41914 | | |
Shop 633 Ras al-Qarya | 64000 | 5750 | 58250 | 11 Mart 946 |
~ No. 168/633 | 120000 | — | — | 1 September 945 |
~ ~ ~ | 64000 | 16400 | 167600 | 20 Adar 946 |
~ 1105 Under the Tekkiyeh 112 | 24000 | 2200 | 21800 | 20 Nisan 946 |
1515817 249680 1282106
What is in his hand is otherwise
The purchase value was estimated in the year
By the appraisal committee
Page 14
B
Type of property and its location | Annual rent Fils Dinar | Expenses during the year Fils Dinar | Net Fils Dinar | Rent due date | Notes
Khan 256 Kawlat | 1782106 | 249600 | 1515817 | What preceded it from ⟦...⟧ |
~ 256 ~ | - | 9225 | - | |
~ 256 ~ | - | 62687 | - | |
Shop 256 ~ | - | 2644 | - | |
Khan 240 Tell Abu Azam | 25000 | - | 25000 | The tenant died and that |
Shop 127 Torat | - | 1400 | - | Registered it in the name of Shaar |
~ 127 ~ | - | 450 | - | Demolition in September 944 |
~ 127 ~ | - | 450 | - | |
~ 127 ~ | - | 600 | - | |
Total number ⟦...⟧ | 1785606 | 427256 | 1519217 | |
Leased on September 44 for the hospital
And I was tasked with its restoration until the end of the year
43/44 with an amount of 500 Dinars
And they joined the house of ⟦...⟧
And it did not return as it was
Expenses without income
5/28/42
⟦illegible⟧
Page 16
The Jewish Hospitals Committee in Baghdad
General Balance Sheet for the Hospitals as of September 30, 1945
Liabilities | Fils Dinar | Fils Dinar | Assets | Fils Dinar | Fils Dinar
Ottoman Bank | | | Cash on hand and deposited in banks | |
Overdraft amount in current account (as per books) | | 42409 | Cash on hand | 54724 |
Debts owed by the hospital and credit account balances | | | Deposited in the Ottoman Bank in current account (Treasury) | | 54724
Received in advance from the trustee of the Norel Waqf for the year 1945/46 | 225 | | Inventory of stores and pharmacies as of September 30, 1945 | |
Regarding the guarantee of dates for the year 1945/46 | 1200 | | Meir Elias Hospital | |
Miscellaneous liabilities (as per Schedule No. 5) | 2611056 | | General Store | |
Salaries (as per Schedule No. 4) | 1778227 | 5744292 | Tools, furniture, clothing, etc. | 9084712 |
Estate of the late Raphael Haron Gabbay | | 89000 | Clothing, linens, soap, etc. | |
Medicines and surgical instruments, etc. | |
| | | In the store - medicines | 2259045 |
| | | In the pharmacy - medicines | 557287 |
| | | In the store - cotton, gauze, and bandages | 174986 |
| | | Surgical instruments | 402700 | 4490618
| | | Rima Kadoorie Hospital | | 5574930
| | | Medicines | 45 |
| | | Dar Al-Shifa Dispensary | |
| | | Medicines | 80097 | 5700027
| | | Debts owed to the hospital and debit account balances | |
| | | Ottoman Bank | 225 |
| | | Miscellaneous receivables (as per Schedule No. 4) | 1512729 |
| | | Salary guarantees (as per Schedule No. 5) | 140050 |
| | | Insurances (as per Schedule No. 4) | 125975 | 2004754
| | | The late Sir Elly Kadoorie | |
| | | Outstanding amount until September 30, 1945 | 1282750 |
| | | Deduct: Endowments of the late Sir Elly Kadoorie | 1000 | 282750
| | | Revenue and Expenditure Account | |
| | | Carried forward deficit on October 1, 1944 | 1565961 |
| | | Deficit resulting during the year ending September 30, 1945 | |
| | | As per the Revenue and Expenditure Account | 4977576 | 6543537
14686804
14686804
Page 20
- 2 -
Continuation of Income and Expenditure Account
Expenditures | Fils Dinar | Fils Dinar | Fils Dinar
Brought forward | | | 46144659
Rima Khodouri Hospital | | |
Salaries | 2059400 | |
Cost of living allowance | 548225 | 2607625 |
Purchase of medicines, cotton, and surgical instruments from the Unified Division from 1/4/44 - 30/9/45 | 276704 | |
Deduct stock on hand as of September 30, 1945 | 45000 | 231704 |
General expenditure for fuel | | 21090 |
Electricity, water, insurance, telephone, and other fees | | 112427 |
Stationery and printed materials | | 55298 |
Clothing and furniture | | 117142 |
Miscellaneous | | 124675 | 3269921
Dar Al-Shifa Dispensary | | |
Salaries | 1927212 | |
Cost of living allowance | 244408 | 9481741 |
Purchase of medicines, cotton, and others | 802690 | |
Deduct stock on hand at the end of September 1945 | 86097 | 724593 |
Rent | | 80000 |
Electricity, water, insurance, etc. | | 142567 | 2428891
| | | 51943471
Income | Fils Dinar | Fils Dinar | Fils Dinar
Brought forward | | | 44287844
Rima Khodouri Hospital | | |
Examination and surgery fees | 1141270 | |
Deduct doctors' share paid | 456548 | 684722 |
Treatment fees | | 819576 |
Accommodation fees | | 232040 |
Miscellaneous income | | 457656 | 2194094
Dar Al-Shifa Dispensary | | |
Income from tickets, analyses, vaccinations, etc. | | | 481957
Net budget for the year ending September 30, 1945, transferred to the general budget | | |
Mar Elias Hospital | | 1856815 |
Rima Khodouri Hospital | | 1174827 |
Dar Al-Shifa Dispensary | | 1945944 | 4977586
| | | 51943471
Page 24
Baghdad, July 10, 1946
To the Chairman of the Jewish Hospitals Committee
Baghdad
After greetings,
Audit of Meir Elias Hospital Accounts
With reference to your instructions issued to me under your letter No. 272 dated March 22, ⟦1946⟧
I have examined the books and accounts of Meir Elias Hospital for the year ended September 30, 1945
And I have audited the balance sheet as of the mentioned date, as well as the income and expenditure account for the year
submitted to the committee.
Attached herewith is a copy of the balance sheet as of September 30, 1945, which I prepared according to
the books, as well as the income and expenditure account for the year submitted to the committee. (⟦Specially⟧)
I have obtained all the information and explanations I requested, and I list below my observations on the accounts:-
A - Opening balances on 1/1/44 (according to the balance sheet dated 9/30/44).
Since I did not conduct any audit for the year ended September 30, 1944, I have considered these
balances to be correct.
B - Balance sheet as of September 30, 1945
1 - Ottoman Bank - (Overdraft) 24/409 Dinars.
I learned that it was not the hospital's custom to request a "Passbook" from the bank at any
time. When I requested to obtain a "Passbook," and since the request to the bank was delayed, the
bank provided an account from 1/1/45 to date. Below are the details of the reconciliation of the
bank account as shown in the books with the balance shown in the "Passbook":
Balance shown in the hospital books on
9/30/45 - Due to the bank 24.409 Dinars
Add the amount of a check debited in the Passbook against
the hospital on 5/30/45 - recorded in } 75.000
the hospital books on 1/21/46
⟦line⟧
99.409 Dinars due to the bank
Deduct ⟦...⟧ account sent by ⟦Asia Tawabeeb⟧
recorded in the Passbook as income for the hospital on
5/30/45 - recorded in the books on 1/21/46 113.971
⟦line⟧
14.562
Add an adjustment entry in the books after 9/30/45 20
⟦line⟧
Hospital's claim on the bank according to the Passbook 14.582 Dinars
until 9/30/45.
⟦Hospitals Committee⟧
Page 25
- 2 -
Continuation of the Ottoman Bank account
Notes on the amounts suspended in the bank account reconciliation
A check for 751 Dinars dated 1/15/45 - The President informed me that this
check had been drawn for the account of purchasing goods etc... for the hospital, and this
transaction took a long time and the final settlement of the purchase value paid by the President to the hospital was delayed
and the necessary entries were made immediately, and therefore the amount of the aforementioned check was recorded to
the President's account on 1/21/46.
Credit balance - 121.971 - It appears from the miscellaneous debts (Table No. 4)
that the amount of 127.842 Dinars was suspended on the Asia shop in Tel Aviv (credit balance).
And what the bank recorded for this balance on 1/15/45 was 121.971 - and the
settlement of this amount took place on 1/21/46 and the Asia account was paid on the same date considering
the balance of 5.871 Dinars as an exchange for the credit.
It is clear from the above that it is necessary to reconcile the bank account with the passbook
from time to time to verify that the necessary entries are made immediately.
Since the passbook was not complete for the year under review, I considered what is
recorded in the books up to 1/10/45 as correct, and confirmed by the reconciliation shown in this paragraph.
Other than this, I did not see a certificate from the bank dated 9/30/45, but I reviewed
a certificate dated 4/27/46 and it was in agreement with the books on that date.