AI en Translation, Pages 101-125
Page 101
11 - Account of revenues and expenditures realized during the 947/948 fiscal year
I attach a table showing the revenues and expenditures realized during
the 947/948 fiscal year, and as a result of the comparison, I noticed that the expenditures
actually realized during the mentioned year were less than what was allocated for them in the general budget
except for the excess occurring in the following items -
Mir Elias Hospital
Items | Certified in the Budget | Actually Spent | Excess
Salaries and Cost of Living | 18612/- | 19273/911 | 661/911
Water, Electricity, and Telephone | 1330/- | 1515/585 | 185/585
Surgical Instruments | 600/- | 940/276 | 340/276
Maintenance and Property Tax | 400/- | 542/212 | 142/212
Total Excess | | | 1329/984
Savings achieved in the rest of the items amount to | | | 2005/404
Rima Khadoori Hospital
Fuel | 45/- | 46/254 | 21/254
Water, Electricity, and Telephone | 120/- | 128/124 | 8/124
Miscellaneous Expenses | 125/- | 145/189 | 20/189
Total Excess | | | 49/947
Savings achieved in the rest of the items amount to | | | 229/521
Dar Al-Shifa Dispensary
Salaries and Cost of Living | 1615/- | 2225/820 | 610/820
Miscellaneous Expenses | 120/- | 132/446 | 12/446
Total Excess | | | 623/266
Page 102
The summary of the income and expenditure accounts for the year under
review, as shown in the attached table, resulted in a surplus of 427/714 Dinars,
whereas the estimate in the general budget was a deficit of -/2845 Dinars, a fact
which indicates the Committee's efforts in monitoring expenditures in the first
degree.
12 - General Balance Sheet as of 3/31/948
I attach a table showing the balance sheet as it was on 3/31/48 with the following
observations:
Debts owed by the hospital and credit account balances
A - The Ottoman Bank's claim on the hospital is 952/162 Dinars
The passbook for the year 947/948 was audited, and the said inventory
resulted in the bank's claim of 952/162 Dinars as an overdraft.
B - The Physical Council's claim is -/400 Dinars
This is for the loan balance for the account of the Al-Kolat plot. Only
-/250 Dinars of this amount was paid in installments during the months of April,
May, August, and November 948.
C - Miscellaneous liabilities 421/2864 Dinars
I attach a table showing the details of the outstanding amounts after confirming
that they are due for payment by the hospital.
D - Salary liabilities 072/472 Dinars
I attach a table showing the details of the outstanding amounts due
for payment by the hospital.
E - Patient service liabilities 847/1529
I have confirmed that the patient revenues realized up to 3/31/48 were
recorded as final income in the accounts, and that the amount mentioned above
is what was received in advance from patients who remained in the hospital after
3/31/48 and was carried over to the next year's account.
Page 103
7
F- Incurred and unpaid expenses 206/844
This amount was recorded as a final expenditure in the accounts of the year 47/48
and remained a claim against the hospital on 3/31/48 for electricity fees,
property tax, nurse transportation, and the price of some provisions and others.
Assets
- 12 -
A- Cash in the Mar Elias Hospital fund on 3/31/48 18/469 Dinars
I did not count the hospital fund assets on the date of 3/31/48
however, I conducted the count on 2/20/949 when I commenced
the audit, and the cash on hand was as follows:
Dinar | Fils
Cash on hand in the fund on the morning of 2/20/949 | 237 | 14
28 financial stamps of 8 fils denomination each | 224 | -
Total | 461 | 14
Dinar | Fils
Receipts according to the fund book | 172 | 82
Expenditures " " | 670 | 38
Balance | 402 | 44
Deducting expenses that had not | 942 | 29
been recorded in the fund book at the time of the count after confirming that they were supported by proper disbursement documents and actually received by the concerned parties | 461 | 14 | 461 | 14
B- Inventory of stores and pharmacies 5552/811 Dinars Attached table
I examined the detailed lists of the Mar Elias Hospital store assets
organized on 3/31/48 as a result of the inventory conducted by the hospital
staff, and I performed a total audit of the accuracy of the calculation of the materials listed
therein and a sample test of the accuracy of the measurements, but I did not proceed with verification
while stating my observations in paragraph "13" regarding the audit of
the store records.
Page 104
8
- 2 - Debts due to the hospital and debit account balances
Fils | Dinar
500 | 920 | Realized revenues from patients as of 3/31/48
250 | 92 | " " " from analysis fees " " "
I have confirmed that these amounts realized as of 3/31/48 were
actually collected in the month of April 948
D - Receivables 1140/148 Dinars
This amount consists of the following:
Fils | Dinar
850 | 42 | Prepaid rent for the dispensary in Bab al-Sheikh for the year 47/48
922 | 272 | Realized from the trustee of the Nuriel Endowment as of 3/31/48 as detailed in paragraph 9 of this report
375 | 824 | Miscellaneous receivables according to the attached schedule with the note
148 | 1140 | that there is nothing in this schedule that requires mentioning
except for the amounts 19/880 Dinars and 150/000 Dinars
The first is outstanding against Saleh Qattan since the year 945
And the second is outstanding against Khushi the Baker ⟦for⟧ ⟦...⟧
⟦...⟧ and especially against Mr. Meir Dangour
And I learned that the hospital intends to settle this amount
against the remainder of the Lay Council's claim amounting to 150/-
from the remainder of the loan for the account of the Kasrat Exhibition
E - Salary Receivables 50/752 Dinars
I attach a schedule with details of the amounts outstanding in the account of
salary receivables which were liquidated during the year 48/49
F - And there is an amount of 12/875 Dinars recorded on the liabilities side
and liabilities of the balance sheet schedule, for cash withholdings
from some patients that will be collected.
Page 105
9
14- Warehouse Records
a- I conducted a "thorough" audit of the warehouse records and verified
the entry of important purchases in the incoming section of those records.
However, the invoice page number was not recorded next to the purchased materials,
which would facilitate auditing and review - especially for medicines.
b- No records were kept for consumed materials that are replaced with
new ones, but the hospital administration follows a method by having
the hospital's storekeeper receive the consumed items and deliver others.
The storekeeper claims that he destroys those materials or melts them
into the sewer rooms in case they are of no use, without using a receipt for them.
I find it appropriate that an account for consumables be kept and their
destruction be carried out by a decision of the committee after obtaining supervision over that.
c- I conducted an inventory of some important materials in the medicine, tools, and supplies store
and surgical instruments, and it turned out that slight differences were found and
settled in the relevant records.
-15 I reviewed all the committee's decisions for the fiscal year 47/48 and noticed
that the committee decided to write off some amounts not addressed by the
Israeli Hospitals Administration Regulations, as Article 16 of the mentioned
regulations stipulated allowances for hospital fees only, while the current
write-off pertains to amounts for some stolen materials and realized debts that are
not part of the hospital fees.
General Note
The accounts of Meir Elias Hospital are generally organized
and coordinated, which warrants appreciation and satisfaction. I would like to thank the staff
for the assistance I received from them during the audit period.
In conclusion, please accept my highest respect.
The Analyst
⟦signature⟧
Page 110
Details of properties belonging to the hospital in Bab al-Sharqi, revenues and expenditures
For the period from 1/4/1947 to 31/3/1948
Property Register Page | Property Type | Number | District | Receipts until 31/3/48 | Carried over rents from 1947 and 1948 | Rent due until 31/3/48 | Expenditures for the year 47/48 | Tenant Name | Remarks
74 | House | 14/126 | Taht al-Takiya | 10000 | 10000 | June 47 | - | By the hand of the Mutawalli Commission | 20% of net rent
90 | House | 25/127 | Tabat | 96000 | 56000 | 11/8/47 | 11875 | Naji Khata Shinai | Without lease contract
95 | Building | 178/158 | Shorja | 498240 | 271210 | 1948 Aug 47 | 49000 | Sayyid Hassan Sayyid Issa | According to contract
99 | House | 4/127 | Adjacent to Hospital | - | - | - | 2255 | Family of Dr. Sokara | -
100 | Shop | 9/102 | Taht al-Takiya | 24500 | 4500 | May 948 | 1200 | Hussein Ali al-Muadhin | Without lease contract
103 | House | 14/126 | Adjacent to Hospital | - | - | - | 14000 | Residence of Dr. Tokara | -
104 | House | 14/126 | - | 187500 | 75000 | 1/1/1949 | 17100 | Dr. Suleiman | -
105 | Shop | 166/127 | Ras al-Qarya | 72000 | 72000 | 4/1/1948 | 8250 | Ahmed Kadhim al-Khaffaf | According to contract
106 | House | 9/128 | Sanadin | 156625 | 100000 | 24/10/1947 | 15000 | Abdullah Eliyahu Yahya | Without contract
110 | House | 54/128 | Taht al-Takiya | 82960 | 51660 | May 47 | 21704 | Naji Haqir | ⟦illegible⟧
112 | Shop | 414/94 | Torah | 10822 | 10000 | ⟦illegible⟧ | 2044 | Mahmoud Abdul Baqi | ⟦illegible⟧
116 | Shop | 49/94 | Torah | 12000 | 12000 | ⟦illegible⟧ | 2150 | Ahmed Khadhouri | ⟦illegible⟧
121 | Shop | 47/94 | Torah | 24000 | 17000 | June 47 | 2150 | Hussein al-Mayali | ⟦illegible⟧
122 | Shop | 41/94 | Torah | 24000 | 17000 | June 47 | 2112 | Hussein Yamen | On another number
123 | Shop | 410/94 | Torah | 11917 | 11000 | May 47 | 2044 | Hankal Muhammad | ⟦illegible⟧
124 | Shop | 412/94 | Torah | 12000 | 12000 | ⟦illegible⟧ | 2042 | Shaul Muqbil | ⟦illegible⟧
125 | Shop | 406/94 | Torah | 18225 | 9000 | July 47 | 2044 | Younis Hawki | According to contract
126 | Shop | 414/94 | Torah | 10822 | 10000 | May 47 | 2042 | Muhammad Abdul Khaliq | Without contract
127 | Shop | 408/94 | Torah | 11917 | 11000 | May 47 | 2044 | Hankal Muhammad | On number ⟦illegible⟧
128 | Hospital | 52/128 | Qanbar Ali | 25000 | 25000 | 4/1/948 | 29470 | Al-Wataniya | -
131 | Shop | 252/244 | Kadwat | 47690 | 17490 | June 47 | 992 | Joshua Ezra | According to contract
132 | House | 24/128 | Aqd al-Aghawat | 66500 | 44000 | ⟦illegible⟧ | 7524 | Yusuf Habash | -
134 | Shop | 59/127 | Tabat | 66665 | 50000 | May 47 | 4125 | Isaac Shakouri | Without contract
138 | Shop | 25/127 | Tabat | 158225 | 100000 | June 47 | 15625 | Eliyahu Yusuf Eliyahu | According to contract
141 | Shop | 168/169/9 | Ras al-Qarya | 20500 | 12500 | 1/1/948 | 18755 | Yaqub Saleh and Ruby al-Sayegh | ⟦illegible⟧
141 | Shop | 170/9 | Ras al-Qarya | 8400 | 8400 | 4/1/948 | - | - | -
2180490
1885120
595660
214879
Faris Yusuf
8
Page 112
Continuation of Endowment Details
Property Record Page | Property Type | Number | Locality | Collected until 3/31/938 Fils Dinar | Realized Rent until 3/31/939 Fils Dinar | Total Fils Dinar | Rent Due Date | Spent until 3/31/939 Fils Dinar | Tenant Name | Remarks
124 | Khan | 252 224 | Kawlat | 184 070 | 116 250 | 67 820 | Brothers ⟦...⟧ | 10 645 | Moshe Hama | Per contract
124 | Shop | 252 224 | Kawlat | 184 070 | 116 250 | 67 820 | Brothers ⟦...⟧ | 11 145 | Moshe Hama | Per contract
124 | Dirham Al-Kilani | 252 224 | Kawlat | 225 000 | 11 700 | 213 300 | 2/12/1939 | 234 214 | Karma and Hassouna Bambar | Per contract
144 | House | 294 | Adjacent to Hospital | | | | | 14 100 | Residence of Dr. Salawi |
145 | Residence | 48 145 | Siraj al-Din | 452 250 | 160 000 | 92 240 | Brothers ⟦...⟧ | 16 025 | Naeema Abdullah Kajo | Per contract
146 | Shop | 140 145 146 | Under the Tekkiyeh | 194 910 | 177 410 | 15 500 | | | | 80% of the joint endowment with the Al-Abidan chiefs after ⟦...⟧ expenses
| | | | 2419 680 | 740 266 | 1052 940 | | 542 212 | | Per lease contract
Registered properties for which no rent has been realized according to the endowments next to them:
129 | House | 72 129 292 94 | Torah | Endowed by the great benefactor Mr. Shlomo Shahin Daniel according to the endowment deed under the custody of the Jewish community
140 | House | 148 112 150 112 | Qahwat Ajami | Still under the disposal of the trustee Khair Al-Sayegh according to the endowment deed
117 | House | 117 | Abbas Effendi | Shared with the creditors, the endowment share is occupied by its people, sugar warehouse location
112 | Shop | 57 4125 | Torah |
114 | Shop | 127 127 | Torah | Demolished and attached to House 25 since the year 1944
115 | House | 127 | Torah |
127 | House | 127 | Torah |
94 | House | 21 127 94 | Valiba |
92 | House | 124 92 | Valiba |
120 | House | 124 92 | Valiba | Expropriated by the Mayoralty of Baghdad for an amount of 468/400 Dinars, held at Al-Rashid Bank as a trust for the account of the General Endowments Department per their letter No. 2508 on 3/9/947
122 | Shop | 520 124 200 124 | Valiba | For the water machine located in the hospital gardens
94 | Well | 94 | On the riverbank |
149 | House | 57 115 | Under the Tekkiyeh | Endowment of the late Haron Shloto for the hospital administration 8276 still under trusteeship 27648
Page 115
7
Table showing the total inventory lists of stores and pharmacies
for all Israeli hospitals on 3/31/1948
| Fils | Dinar | Fils | Dinar | Fils | Dinar
Meir Elias Hospital | | | | | |
General Store | | | | | |
Foodstuffs | 175 | 534 | | | |
Furniture, equipment and training | 145 | 24 | | | |
Cleaning and soap | 948 | 17 | | | |
Clothing and furnishings | 850 | 76 | | | |
Stationery sundries, ⟦illegible⟧ and things | 276 | 24 | 474 | 712 | |
Electrical tools | | | 560 | 1 | |
Medicines | | | | | |
Medicines in the general store | 145 | 4209 | | | |
" in the pharmacy | 437 | 589 | 582 | 2128 | |
Surgical instruments | | | 406 | 976 | |
Cotton and bandages in the general store | | | 759 | 474 | |
X-ray | | | | | |
Store inventory | 921 | 259 | | | |
" Pharmacy | 705 | 105 | 626 | 365 | 197 | 5460
Rima Kadoorie Hospital | | | | | |
Medicines | | | 254 | 16 | |
Dar Al-Shifa Dispensary | | | | | |
Medicines | | | 460 | 78 | 714 | 94
| | | | | 811 | 5554
⟦signature⟧
Page 117
5/
Table of Debit Payments on 21 / 2 / 1948
Amount | Dinar | Fils
Electricity Department Deposits | 45 | -
" Telephone " | 121 | 125
Saleh Qattan | 19 | 185
Muhammad Abdul Khaliq | 6 | -
Ezra Zion | 6 | 718
Carbonic Acid Company Deposits | 20 | -
Remainder of Abdullah Kajo | 3 | -
Isaac Shakouri | 54 | 500
Felfel Muhammad | 6 | -
Used Furniture | 25 | -
Isaac Khadouri | 18 | -
Naji Kasha Shinai | 54 | -
Rent of Doctor ⟦Badawiyat⟧'s House | 100 | -
Schools Committee | 11 | 208
Renovation expense of Dar Al-Zuhour ⟦Hayden⟧ Shamo Daoud | 54 | 579
Subdivision expense of the Dispensary House | 4 | -
Endowments of Joshua the Tailor | 150 | -
Naji Hafs and Hussein Youssef | 37 | 500
Hafs Abdullah ⟦Al-Mubayyidah⟧ | 45 | -
Khadem Saleh | 16 | 400
Shaul Saqr | 7 | -
⟦Habibi Al-Mulla⟧ | 18 | -
Ezekiel Japheth Ladi | 21 | 250
| 864 | 265
Page 121
Jewish Hospitals Committee in Baghdad
Income and Expenditure Account for the year ended 31 / 3 / 1968
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Accommodation fees | 228 | 47421 | | | Salaries and cost of living allowances | 911 | 19274
Treatment and dressing fees | 450 | 146 | | | Subsistence | 722 | 15746
Free bath fees for the poor | 620 | 866 | 298 | 48434 | Linens, clothing and furnishings | 148 | 626
Net hospital share from doctors' clinics | | | | | Fuel and soap | 422 | 2428
Examinations | | | | | Furniture and supplies | 409 | 846
Received in doctors' clinics | 412 | 3478 | | | Water, electricity and telephone | 585 | 1515
Doctors' share | 703 | 1854 | 709 | 1624 | Stationery and forms | 899 | 456
Childbirth | | | | | Miscellaneous expenses including water machine and secretariat | 826 | 1117
Received from childbirth fees | 870 | 1088 | | | Medicines and supplies | 974 | 2784
Doctors' share | 478 | 181 | 392 | 907 | Surgical instruments and technical supplies | 276 | 940
Operations | | | | | Eye department supplies | 585 | 72
Received from operation fees | 929 | 2410 | | | " " X-ray | 404 | 209
Doctors' share | 725 | 781 | | | Electrical repairs and water pipes | 882 | 267
Operating room fees | 715 | 1997 | 419 | 4077 | Repairs and renovations | 076 | 1144
Analysis | | | | | Maintenance and installation of equipment | 212 | 542
Laboratory income | 052 | 2945 | | | | 581 | 46874
Doctors' share | 897 | 1390 | 156 | 1554 | | |
X-ray | | | | | | |
X-ray income | 167 | 2965 | | | | |
Doctors' share | 583 | 1868 | 584 | 1096 | | |
ECG machine | | | | | | |
Income | 500 | 42 | | | | |
Doctors' share | 750 | 21 | 750 | 21 | | 110 | 9292
Endowment income | | | | | | |
Hospital share in Rivka Tadricki endowments | 107 | 1419 | | | | |
External endowments | 131 | 129 | | | | |
Total endowments | 238 | 1548 | 238 | 2714 | | |
Carried forward | | | 406 | 41271 | Carried forward | 581 | 46874
Page 123
The Committee of Israeli Hospitals in Baghdad
Income and Expenditure Account for the year ended 31 / 3 / 1968
Expenditures | Income
Fils | Dinar | Fils | Dinar | Fils | Dinar
Meir Elias Hospital | Meir Elias Hospital
Salaries and cost of living allowances | 19274 | 911 | Accommodation fees | 27261 | 228
Subsistence | 15746 | 722 | Treatment and dressing fees | 126 | 250
Linens, clothing and furnishings | 646 | 848 | Water bath fees in ⟦the poor⟧ | 866 | 640 | 28254 | 218
Fuel and soap | 1428 | 422 | Net hospital share from doctors' clinics
Furniture and equipment | 846 | 409 | Examinations
Water, electricity and telephone | 1515 | 585 | Received from doctors' examinations | 2478 | 412
Stationery and forms | 456 | 899 | Doctors' share | 853 | 703 | 1624 | 709
Miscellaneous expenses including water machine filter and secretariat | 1117 | 826 | Childbirth
Medicines and dressings | 2782 | 974 | Received from childbirth fees | 1088 | 870
Surgical instruments and technical supplies | 940 | 276 | Doctors' share | 181 | 478 | 907 | 392
Analysis department supplies | 72 | 585 | Operations
" " X-ray | 209 | 004 | Received from operations fees | 2410 | 429
Electrical repairs and water pipes | 267 | 882 | Doctors' share | 780 | 725
Renovations and paving | 1144 | 076 | | 1629 | 704
Property maintenance and tax | 542 | 212 | Operating room fees | 2447 | 715 | 4077 | 419
| | | Analysis
| | | Analysis income | 2945 | 053
| | | Doctors' share | 1390 | 897 | 1554 | 156
| | | X-ray
| | | X-ray income | 2965 | 167
| | | Doctors' share | 1868 | 583 | 1096 | 584
| | | Heart examination machine
| | | Income | 42 | 500
| | | Doctors' share | 21 | 750 | 21 | 750 | 39292 | 010
| | | Endowment income
| | | Hospital share from Rivka ⟦Tadrayel⟧ endowments | 1419 | 107
| | | External endowments | 129 | 131
| | | Endowment rents | 2166 | 740 | 3714 | 978
Carried forward | 46874 | 581 | Carried forward | 43007 | 206
46874 | 581 | 43007 | 206
Page 125
Brought forward | 46874 | 581 | Brought forward | 41271 | 206
| | | Other Revenues | |
| | | Half of the Kinyut revenues until October, paper 12/25/48 | 4617 | 211
| | | Roses and Myrtle guarantee | 114 | 500
| | | Meat and Fish | 70 | 000
| | | Zakat and Donations | 664 | 914
| | | From doctors in exchange for permission to open private clinics | 200 | 000
| | | Special donations | 490 | 000
| | | | 6156 | 625
| 46874 | 581 | Patient Relief Society | |
| | | Salaries of nurses and servants for the free maternity department | 842 | 112
| | | | 48248 | 043
Reema Khedouri Hospital | | | Reema Khedouri Hospital | |
Salaries and cost of living allowances | 2646 | 600 | Revenues from doctors' examinations | |
Medicines and bandages | 276 | 277 | Revenues from doctors' examinations | 1422 | 975
Fuel | 46 | 644 | Doctors' fees | 549 | 754
Water, electricity, telephone and insurance | 128 | 124 | | 673 | 221
Cleaning | 21 | 787 | Treatment fees | 474 | 825
Linens, upholstery and furniture | 15 | 675 | Accommodation fees | 227 | 800
Miscellaneous expenses | 145 | 189 | 2200 | 296 | Miscellaneous revenues | 89 | 404 | 1465 | 050
Dar Al-Shifa Dispensary | | | Dar Al-Shifa Dispensary | |
Salaries and cost of living | 2220 | 840 | Revenues from treatment, bandaging, etc. | 216 | 728
Medicines and bandages | 624 | 512 | | 50029 | 821
Rent of the dispensary house | 102 | 650 | Allocations of the Physical Council for all health institutions | 2950 | 000
Miscellaneous expenses | 126 | 446 | 3102 | 449 | | 52979 | 821
| 52977 | 326 | | |
Net surplus for the year ending 12/31/48 transferred to the general budget on 12/31/48 | | | | |
Surplus of Reema Khedouri Hospital | 1475 | 464 | | |
Allocations of the Physical Council | 2950 | 000 | 5425 | 464 | | |
Deficit of Reema Khedouri Hospital | 1925 | 224 | | |
Deficit of Dar Al-Shifa Dispensary | 2785 | 701 | | |
Deducting the deficit from it | 4711 | 025 | 4711 | 025 | | |
Net surplus | 714 | 439 | 714 | 439 | | |
| 52979 | 821 | | | 52979 | 821