AI en Translation, Pages 126-150
Page 129
Hospital Committee
Balance Sheet for the fiscal year ending 31/3/1948
Baghdad
Liabilities | Fils | Dinar | Assets | Fils | Dinar
Ottoman Bank Demand (Overdraft) | 952 | 128 | Cash on hand | 469 | 018
| | | Bills of exchange (deposited at the Ottoman Bank) | — | 65
Debts owed by the hospital | | | Inventory assets | |
Received in advance from the Lay Council on account of house rent for the hospital | — | 225 | Mir Elias Hospital | Fils | Dinar
" " " " Advances | — | 400 | In the general store | 034 | 795
Miscellaneous liabilities | 261 | 2864 | Medicines and surgical instruments | 547 | 4279
Salary liabilities | 076 | 1267 | Kindergarten department supplies | 616 | 465
Patient services liabilities (received in advance from patients) | 847 | 1549 | | 197 | 5540
Accrued and unpaid expenses | 844 | 206 | Kadoorie Dispensary medicines | 254 | 16
Income received in advance | | | Dar Al-Shifa Dispensary " | 826 | 78
Received in advance for house and building insurance in the year 48/49 | 500 | 27 | Ghee account | 115 | 554
" " Cooling and ice | — | 70 | Matches account | — | 52
" " from property rents | ⟦943⟧ | 1052 | Debts owed to the hospital | |
| 440 | 1150 | Revenues due from patients until 31/3/1948 | 500 | 920
| | | " " Analysis fees " | 250 | 94
Suspended revenues from patients (doubtful of collection) | 875 | 121 | Miscellaneous deposits | 148 | 1140
Kadoorie reserve balance accumulated from 1/10/1944 to 31/3/1948 | — | 1645 | Salary receivables | 752 | 50
| | | Old suspended patient accounts doubtful of collection as per opposite side | 875 | 121
| | | Kadoorie reserve balance accumulated until 31/3/1948 | — | 2008
| 511 | 10541 | Deficit account | 895 | 10460
| | | Carried forward deficit on 1/4/1947 | 042 | 9695
| | | Deduct: Refrigeration company against Kiddy cooperation | — | 8900
| | | Deduct: Surplus generated during the year ending 31/3/1948 | 427 | 714
| | | As per the income and expenditure account | |
| | | Net deficit carried forward on 31/3/1948 | 616 | 80
| | | | 511 | 10541
Page 131
The Jewish Hospital Committee in Baghdad
Balance Sheet for the year ended 31/3/1948
Liabilities | Fils | Dinar | Assets | Fils | Dinar
Ottoman Bank (Overdraft) | 852 | 162 | Cash in hand | 469 | 18
| | | Bills Receivable (deposited at the Ottoman Bank) | - | 25
Debts owed by the hospital | | | Store assets | |
Received in advance from the Lay Council on account of National Fees revenue | - | 225 | Meir Elias Hospital | |
" " " " Advances | - | 400 | In the general store | 024 | 785
Sundry liabilities | 261 | 2864 | Medicines and surgical instruments | 547 | 4279
Salary liabilities | 076 | 1267 | X-ray department supplies | 626 | 225
Patient service liabilities (received in advance from patients) | 847 | 1529 | | 197 | 5460
Accrued and unpaid expenses | 844 | 206 | Rima Khedouri Dispensary medicines | 254 | 16
Income received in advance | | | Dar Al-Shifa Dispensary " | 260 | 78
Received in advance from the insurance of houses and buildings in the year 1948/49 | 500 | 27 | Shipping account | 114 | 554
" " Dates and buckthorn | - | 70 | Sulfur account | - | 52
" " from property rents | ⟦949⟧ | 1052 | Debts owed to the hospital | |
| 440 | 1160 | Revenues due from patients up to 31/3/1948 | 500 | 920
| | | " " Analysis fees " " | 450 | 92
Suspended revenues from patients (doubtful of collection) | 875 | 121 | Sundry commitments | 148 | 1140
Khedouri Jewish balance accumulated from 1/10/44 to 31/3/48 | - | 1625 | Salary debts | 752 | 50
| | | Old suspended patient accounts doubtful of collection as per opposite side | 875 | 121
| | | Khedouri Jewish balance accumulated up to 31/3/48 | - | 2008 | 750
| | | Deficit account | |
| | | Deficit brought forward on 1/4/1947 | 042 | 9695
| | | Less: Fees company against invoices for Manon Kabi | - | 8900
| | | Less: Surplus resulting during the year ended 31/3/1948 | 447 | 714
| | | As per income and expenditure statements | |
| | | Net deficit carried forward on 31/3/1948 | 616 | 80
Total | 511 | 10541 | Total | 511 | 10541
Page 135
Estimated Income
Fils | Dinar
2705 | 857 | Cash on hand
2897 | --- | Estimated bills receivable Jan 15 and Jan 20, 1949
120 | --- | Bill of exchange due Feb 1, 1949
1000 | --- | Income from certificates and divorce
7722 | 857 | Rent of three shops due at the end of Feb 1949 from the current year's rent
Estimated Expenses
8172 | 857
400 | --- | Community administration expenses for three months
20 | --- | Aid for the poor
140 | --- | Additional allocations for schools
272 | 500 | Estimated expenses for Al-Yaskon School
234 | --- | " " Raji Kahla
720 | --- | " " Al-Wataniya
27 | --- | " " Masouda Salman
127 | --- | " " Munshi Saleh
225 | --- | " " National Intermediate School for Girls
99 | --- | " " Frank Iny
585 | --- | " " Masouda Shetoub
4865 | 500 | " " Schools Committee
296 | --- | " " Al-Midrash
1015 | 500 | " " Hospitals Committee
44 | --- | " " Levy Luerad share
37 | 500 | " " and Charitable Sewing for Girls
150 | --- | " " Eye clinics for schools
15 | --- | " " Karrada Kindergarten
225 | --- | " " Fallujah School
155 | --- | Expenses for Talmud Torah School Kindergarten
21 | --- | Estimated for Churches Committee
5295/000 | 8172 | 857
572 | 000 | Salaries and allowances of the Community Presidency
882 | 447 | Salaries and allowances of the Hebra
522 | 750 | Salaries and allowances of the Spiritual Council
7274/197 | 8172 | 857 | On hand
Page 136
8172 | 857 | 197 | 272 | 7 | Interest
| | 550 | 227 | | Salaries and expenses of the clinic
| 784 | 197 | " | " | Retirees "
| 244 | 104 | " | " | Shift workers "
| ⟦line⟧ | 100 | | | Slaughterhouse expenses for three months
| ⟦line⟧ | 50 | | | Spiritual Council expenses for three months
8172 | 85 | 775 | 7952 | |
Rent of shops, no more than a dinar is expected to be collected
Donation, and therefore the difference must be recorded
General expenses are added in proportion to the total
Health expenses for the past six months
200 |
7972 | 857
| ⟦line⟧
775 | 8052
To be deducted from the original amount of 486/500
Mentioned above for the school committee allocations
Not expected to be paid this year
200
775 / 7752
Page 137
JEWISH LAY COUNCIL
BAGHDAD
TELEPHONE No. 5452
The Lay Council of the Israelite Community
in Baghdad
Telephone Number 5452
Administration of the Lay Council - Baghdad
Number 212
Date 29 / 11 / 1948
File Number
Number :: 212
Date :: 29 / 11 / 1948
Subject Summary ::
Mr. Shlomo Somekh, Respectfully
After greetings
With reference to the Lay Council's letter numbered 196 and dated 7 / 11 / 1948
addressed to you, a copy of which was sent to us.
Please note the following when you perform the audit of the Hospital Committee accounts for the
fiscal year ending March 31, 1948.
1 - You will find enclosed an audit program; please observe it and act accordingly.
2 - When auditing the transfer of journal entries to the ledger, note the transactions of four months
only in the year, which are the months of April <del>and May</del>, September, February, and March.
3 - Perform an audit of all rental income and similar revenues that recur
once a year usually.
4 - Perform an inventory of the warehouses and reconcile their contents with the records.
5 - Organize the budget as it is on March 31, 1948.
Please proceed with the audit as quickly as possible and inform us of the result, with the request to return the attached
program after completing it. Sincerely;
Sassoon Bashi
Gurji Mathlon
Copy to - Presidency of the Lay Council
A.A.
Page 138
⟦Department Copy⟧
212
11/29/1948
Mr. Shlomo Somekh, Respectfully
Greetings,
With reference to the Lay Council's letter No. 196 dated 11/7/1948
addressed to you, a copy of which was sent to us.
Please note the following when you audit the accounts of the Hospitals Committee for the
fiscal year ending March 31, 1948.
1 - You will find enclosed an audit program; please observe it and act accordingly.
2 - When auditing the transfer of journal entries to the ledger, observe the transactions of four months
only in the year, which are the months of April, September, February, and March.
3 - Conduct an audit of all rental income and similar revenues that usually recur
once a year.
4 - Conduct an inventory of the warehouses and reconcile their contents with the records.
5 - Organize the budget as it stands on March 31, 1948.
Please proceed with the audit as quickly as possible and inform us of the result, with the request to return the attached
program after completing it. Sincerely!
Sassoon Shamsi Gurji Mishlon
⟦signature⟧ ⟦signature⟧
Copy to - Presidency of the Lay Council
⟦illegible signature⟧
⟦The⟧
For filing
⟦illegible⟧
11/28
14
Page 139
482
5/20/1949
⟦Department Copy⟧
Ottoman Bank
Baghdad
Greetings,
For auditing purposes, please provide us with the following:
1 - A certificate of the balance for the account of the Waqf of Rifka Menahem Salih Daniel as of 3/31/949
2 - A certificate of the balance for the current account of the ⟦General⟧ Lay Council as of 3/31/1949:
3 - Iraqi loan bonds belonging to the Waqf of Rifka Menahem Daniel held
by you as of 3/31/1949.
4 - A certificate of the Iraqi loan bonds belonging to the Lay Council held
by you as of 3/31/1949.
Please provide us with the answer as quickly as possible, and may you remain well;
⟦signature⟧
The President
To be filed
Audit
14
Page 141
Completed 5/7/49
⟦Department Register⟧
200
5/6/1949
Hospital Audit Report
For the fiscal year 47/48
Presidency of the Hospitals Committee
Greetings,
We attach herewith the audit report of the Hospitals Committee accounts for the fiscal year 47/48 with the
attached appendices for Mr. ⟦Schubert Sweikh⟧ for his kind review. We also list below some of the
Council's observations regarding the mentioned report, requesting you to kindly consider them and return the report after completion accompanied
by your remarks.
Second Paragraph - (Salaries)
Please provide a list of the promotions mentioned in the report for the purpose of their ratification by the Council
as required by Article (17) of the Hospitals Committee Regulations.
Fourth Paragraph - (Milk Supply Contractor)
We kindly request you to state your views regarding the suspension of obtaining the allowance from the milk contractor
without a decision from the Committee.
Fifth Paragraph - (Expenses not supported by receipts)
Please state your views in this regard.
Seventh Paragraph - (Property Revenues)
Please audit the amounts of property revenues that do not have a special contract, with the request to state your observations
regarding properties for which no rent was realized, except for properties occupied by hospital employees.
Ninth Paragraph - (Nuraiel Endowments Revenues)
Please obtain details from the trustee of the Nuraiel Endowments regarding the expenses amounting to (2259/786)
dinars mentioned in this paragraph.
Tenth Paragraph - (X-ray Receipts)
We support the auditor's proposal mentioned in the said paragraph in this regard.
(To be continued)
Page 142
( What preceded it )
Paragraph Eleven ( Savings and Overruns )
The Council records its thanks to your committee for the efforts made regarding the savings amounting to
( 3525/454 Dinars ) and the Council also requests verification as to whether the overrun amounting to ( 985 / 1335
Dinars ) was accompanied by approval from the committee.
Paragraph Thirteen - ( D ) - ( Receivables )
It is advisable to take a decision to write off uncollectible debts in Basra.
Paragraph Fourteen ( B ) - ( Consumables )
We support the auditor's proposal mentioned in this regard, with the request to state your observations on this matter.
This is all, and may you remain well.
⟦illegible signature⟧
Vice President
Sh /
⟦illegible⟧
Department of Finance
1957/8/27
400
5/3/5321
Committee for Aid to the Sick and Poor
Account No. 73/8324
Committee for Aid to the Poor
Adjustment Entry
The balance of account No. 73/8324 for the account of the Committee for Aid to the Sick and Poor according to the trial balance
until January 1957, the amount of ⟦illegible⟧ Dinars and Fils according to General Ledger No. ⟦illegible⟧
It did not appear within the trial balance mentioned above, but appeared in the subsequent trial balance for the month of February 1957
And therefore it must be recorded:
(From Bank A/C) - Poor Committee Entry
An amount of ⟦illegible⟧ Dinars and Fils representing the amounts received from rents for the month of February 1957
According to the attached statements totaling (71) receipts according to the register
(From Cash A/C - Receipts) - Poor Committee Entry
An amount of ⟦illegible⟧ Dinars and Fils representing the amounts received from donations and charities for the month of February 1957
According to the attached statements
(From Cash A/C - Receipts) - Poor Committee Entry
From the amounts received from donations for the month of February
(From Donations and Charities A/C) - Poor Committee Entry
An amount of ⟦illegible⟧ Dinars and Fils representing the amounts received from rents for the month of March 1957
According to the attached statements totaling (71) receipts according to the register mentioned above, but it appeared
(From Cash A/C - Receipts) - Poor Committee Entry
(3522 / 87) Dinars and Fils representing the amounts received from rents for the month of April 1957
According to the attached statements totaling ⟦illegible⟧
(From Cash A/C - Receipts) - Poor Committee Entry
From the amounts received from rents for the month of April 1957, totaling
( ⟦illegible⟧ )
Page 143
292
5 / 6 / 1949
⟦Hospital Committee⟧
Honorable Mr. Shlomo Somikh
Greetings,
With reference to your report dated 30 / 4 / 1949 regarding the audit of
the Hospital Committee accounts for the fiscal year 1947 / 48, it has been decided to pay 50/-
dinars (fifty dinars) to you as fees for performing the aforementioned audit. You will find
enclosed a check numbered 829014 dated 2 / 6 / 1949 on the Ottoman Bank to your order
for the mentioned amount. Please acknowledge receipt. Sincerely!
Vice President
For filing
Audit
A / 14
Page 144
Dear Salim Effendi
I am returning the hospital report herewith and listing
below some observations regarding it
Paragraph 2 / 4 / 5 / 10 / 12 Please have the committee state
its observations regarding the auditor's notes listed
in these paragraphs
Paragraph 6 Revenue from statements:
(a) The auditor did not mention whether
the receipt lists were matched with their register
(b) Please state the amount recorded in
4945/178 Dinars the Council's books for these revenues for the year paragraph
(7) Property revenues
The committee is requested to audit the revenue amounts
that do not have a special contract and whether it has
any observation regarding properties for which no rent was realized
except for properties occupied by hospital staff
(9) (a) Are there details for the expenses amounting to 2258
(b) To whom does the other half of these revenues belong
(Revenues of Awqaf Rafqa Nurai)
For the purpose of housing comparison
Page 146
(11) (a) Please verify whether the auditor has compared
and matched the excess with the committee's decisions.
(b) The committee is requested to state its observations regarding the excess
mentioned in the time-consumed sheet on the savings
achieved, amounting to 2025/404, which is a very large amount.
(14) I support what was stated in paragraph 14 b, and please act
accordingly, while confirming with the committee whether it has
any observation regarding the consumables account and the status of
their disposal or distribution to the free rooms.
(15) The auditor is requested to state the details of the written-off amounts
along with their nature.
(16) Balance Sheet: The amount recorded herewith against the late
Israel Khedhouri
(a) Has there been any change in the status of this claim?
(b) A reserve entry was clarified for the difference between the two amounts
mentioned on the assets and liabilities sides as follows:
Debt amount on the assets side 2008/750
The corresponding amount in liabilities 1625/000
383/750
If no entry was made
I will come later
(17) Please verify whether the percentages of the
doctors' shares of the revenues match the percentages
designated by the committee.
Al-Khawaja
⟦signature⟧
Page 147
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 Baghdad
7480
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
Administration of the Lay Council - Baghdad
Number 259
Date 15 / 2 / 949
File Number ⟦illegible⟧
No.: 701
Number: ⟦illegible⟧
Date: 14 / 2 / 1949
Date: 14 / 2 / 1949
⟦illegible⟧ Meir Elias and Gurji
Shlomo and Somikh and the Accountant
⟦illegible⟧ in the Council
Presidency of the Lay Council
Subject - Auditing of Hospital Accounts
For the fiscal year 1947 - 1948
Greetings,
Our committee has reviewed the report of the auditor Mr. Shlomo Somikh for the fiscal year 47 / 48 along with
your council's notes, and we present below our observations in this regard.
Second Paragraph (Salaries)
We present below a list of promotions that were not approved by your council at the time due to an oversight; please
approve them.
Name and Position | Salary before promotion Dinar Fils | Salary after promotion Dinar Fils | Date of increase
Dr. Isaac Khattina | 30.000 | 33.000 | 1 / 4 / 1947
Dr. Albert Salman Gurji | 30.000 | 33.000 | 1 / 4 / 1947
Accountant Salman Khudair | 18.000 | 23.000 | 1 / 4 / 1947
Treasurer Joseph Cohen | 17.000 | 21.000 | 1 / 4 / 1947
Supervisor Abdullah Gabbay | 15.000 | 19.000 | 1 / 4 / 1947
Nurse Alma Saleh | 18.000 | 21.000 | 1 / 5 / 1947
Nurse Rachel Bassous | 20.000 | 21.000 | 1 / 5 / 1947
Nurse Marcelle Ibrahim | 20.000 | 21.000 | 1 / 5 / 1947
Nurse Marcelle Levy | 15.000 | 16.000 | 1 / 5 / 1947
Elias Samira, Administrative Officer of Rimah Khedouri Hospital | 17.000 | 20.000 | 1 / 4 / 1947
⟦illegible⟧
Page 148
JEWISH HOSPITALS COMMITTEE
BAGHDAD
Established. 1884
Telephones 3006 7480
Meir Elias Hospital
Rimah Khedouri Eyes Hospital
Refouah Pharmacy
Jewish Hospitals Committee
in Baghdad
Established in 1884
Telephone No. 3006 7480 Baghdad
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
No.:
Date: 7/24/1949
2 (Previous)
Paragraph Four (Milk Supply Contractor)
The committee decided in its fifteenth meeting on 2/26/1947 not to allow nurses
and attendants to reside in the hospital. At the same time, the committee noticed that some people were eating
their meals in the hospital without justification, such as some janitors and employees, and among them was the milk supplier, who
was provided with breakfast daily. So, that food was cut off from them. The milk supplier objected, stating that he used to deduct thirty
bottles per month from the value of the milk in exchange for having breakfast, and that was by agreement between him and the former committee chairman, Mr. Meir Dangour.
He refused to deduct the mentioned quantity. Upon verifying this claim, the secretary, Mr. Eliyahu ⟦Questem⟧,
agreed at the time not to deduct the mentioned quantity of milk. The milk supply contract was indeed renewed from 10/19/1947
on this basis. Nevertheless, it was necessary to support this with a decision from the committee at the time.
Paragraph Five (Expenses not supported by receipts)
We noted this aspect and instructed the hospital administration to obtain the required receipts.
Paragraph Seven (Property Revenues)
Lease contracts were organized for all properties that were not supported by lease contracts in the names of the previous rental
amounts, which indicates the correctness of the rental amounts recorded in the registers. As for the properties for which no
rent was realized, we list our notes about them in the table below.
House | 73/139 ; | Torah endowed by the benefactor Ezra Menachem Daniel and it is hoped that ⟦it will be allocated⟧
House | 393/94 ; | The necessary procedures for its construction as a clinic according to the terms of the endowment
House | 113 / 148 ) | Qanbar Ali - The terms of the endowment require that the right of disposal remains in the hands of the endower
House | 113 / 155 ) | ⟦Nouri⟧ the Goldsmith, who is still alive
Page 149
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 Baghdad 7480
Meir Elias Hospital
Rimah Khedouri Eye Hospital
Dar Al-Shifa Pharmacy
No.:
Date: 14 / 7 / 1949
Previous 3
House 57/110 Abbas Effendi - still at the disposal of the waqif Ja'la Ezra Shamash according to the waqf conditions
Shop 25 and 27 and 137/27
Shop 137/29
Shop 137/33 Torah - non-payment of tax on it in our records confirms its destruction and its attachment
Shop 137/31 to the house numbered 137/25
House 30 and 34 / 134
House 30 / 134 Khalidiya - the process of receiving the amount of 656/400 Dinars from the Rafidain
Shop 30 E / 134 Bank has begun to replace the expropriated properties
Shop 30 C / 134
A well on the riverbank where a machine is installed to water the hospital gardens, i.e., utilized by the hospital
House 115/57 under the Tekkiyeh - the guardianship is still in the hands of his wife according to the waqf conditions
Ninth Paragraph (Revenues of Nuriel Endowments)
We requested from the representative of this committee, Mr. Salim Qahtan, in the Nuriel Endowments Committee, to provide us with details
regarding the expenditures of the Nuriel Endowments amounting to 2259/786 Dinars, and we will provide you with the answer upon receipt of the details
Tenth Paragraph (X-ray Receipts)
We instructed the hospital administration to follow the auditor's suggestion in this regard.
⟦signature⟧
Page 150
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.:
Date: 14 / 7 / 1949
Previous 4
Paragraph Eleven (Savings and Overruns)
We have audited the overrun items totaling (1330.985 Dinars) and found that they were
supported by the Committee's approval.
Paragraph Thirteen (Accounts Receivable)
We have noted your proposal regarding the write-off of uncollectible debts.
Paragraph Fourteen (Consumables)
Necessary measures will be taken to ensure the implementation of the auditor's proposal regarding keeping records of consumables
and their disposal by decision and under the supervision of the Committee.
We return herewith the auditor's report sent to him. Sincerely.
⟦Meir⟧
President
10