Financial Records, Jewish Hospitals Committee and the Jewish Lay Council
View interactive document pageThese are financial documents from the Baghdadi Jewish community. Included are budgetary and audit reports from the Jewish Hospitals Committee and the Jewish Lay Council.
Al-Nabaa An independent political daily newspaper Number 643 Date 19/11/46 For last year's subscription fee Fils | Dinar ⟦line⟧ | 8 Received from: The Presidency of the Jewish Community in Baghdad The amount written above: Only and in the amount of: eight dinars and no more And that is for: subscription fee Newspaper Manager ⟦illegible⟧ 28 29 Sh 19/11/46
I received from the accountant of the Jewish Community the check numbered 821252 on the Ottoman Bank in the amount of fifty Dinars, and that is for fees for ⟦auditing⟧ the hospital accounts for the year 47 / 48, and for that purpose I gave this receipt Kingdom of Iraq 8 Fils 8 Asia Hay
I received from the accountant of the Israelite community the check numbered 821250 on the Ottoman Bank in Baghdad for the amount of fifteen Dinars, and that is for the fees for testing the Sharia rulings, and accordingly I have given this receipt - ⟦Dawoud⟧ Moussa ⟦Hesqel⟧ Rabbi Dr. Moussa Hashin Iraq Revenue Stamp 8 Fils 15 15 20 10 30 50 100 ⟦line⟧ 255 KH
I received from the accountant of the Jewish Community the check numbered 821222 in the amount of fifteen dinars for the Al-Othmani ⟦building⟧ in Baghdad, and that is for the fees of testing the Sharia rulings, and for this purpose I have given this receipt Iraq 8 fils 4/10/56 Rabbi Daoud Musli ⟦Cohen⟧
I received from the accountant of the Israelite community the check numbered 821249 on the Eastern Bank in the amount of twenty dinars, and that is for the fees of testing the Sharia rulings, and for that reason I have given this receipt Iraq 8 fils fils Financial ⟦Aboudi⟧ Rabbi Salman Hoki Aboudi
I received from the accountant of the Jewish community the check numbered 821251 on the Ottoman Bank in the amount of fifteen Dinars, and that is for the fees for testing the Sharia rulings, and accordingly I have given this receipt Kingdom of Iraq 8 Fils ⟦Corrected⟧ Rabbi David Shaoul
I received from the accountant of the Jewish community the check numbered 821224 on the Ottoman Bank in Baghdad for the amount of ten dinars, for the fees of writing the Sharia rulings ⟦and for that I gave⟧ this receipt \ Kingdom of Iraq 8 Fils Rabbi Saleh Shasha ⟦signature⟧
I received from the accountant of the Jewish community the check numbered 821261 on the Ottoman Bank in Baghdad for the amount of three dinars, for the ⟦remainder⟧ of the fees for ⟦publishing⟧ the Sharia rulings and observation translation This receipt was given Iraq 8 Fils Ezra Haddad ⟦Assistant⟧
I received from the accountant of the Israelite community the amount Check number 821241 in the amount of five dinars ⟦and that is⟧ for the translation of the Sharia rulings and the medical appendices ⟦against⟧ this receipt Iraq 8 Fils Financial Aziz Haddad ⟦Written by⟧ ⟦illegible⟧
I received from the accountant of the Jewish Community the amount Numbered 821247 and dated November 5, 1949 ⟦amounting to⟧ one hundred Dinars regarding the Ottoman file in Baghdad, and that is for the fees of recording the Sharia rulings, and for that purpose I have given this receipt Kingdom of Iraq 8 Fils Salim Darwish, Lawyer 8/11 ⟦signature⟧
260 12/9/1949 ⟦Department Copy⟧ Audit of accounts for the year 48/949 The Accountant Below is a copy of the Lay Council's resolution No. (6) paragraphs A, B, and C taken on 8/9/1949 for your observation and action accordingly. ⟦signature⟧ Vice President Copy of the ⟦line⟧ Resolution 6 - After reviewing the report of the auditor Mr. Saleh Cohen regarding the accounts of the Lay Council for the year 48/1949 dated August 10, 1949, it was decided: A - Paragraph (8) - Kaput fees - Instructing the accountant to make a new entry under which telephone and electricity deposits are recorded in the amount of 85/- Dinars instead of the previous amount of 49/622 Dinars. B - Paragraph (8) - Kaput fees - It was decided to endorse the auditor's proposal to add the number given for the fees in the lists submitted by the contractors. C - Table No. (4) - Receipts - Instructing the accountant to obtain receipts for all amounts spent without a receipt, including the religious rulings translation allowances amounting to 250/- Dinars
The Lay Council of the Israelite Community * Baghdad Please refer to Mr. Salloum so he may mention in his status how the dues were paid 4/22 Subject: ⟦illegible⟧ for the year ⟦illegible⟧ Dear Vice President ⟦illegible⟧ Greetings With reference to the decision of your esteemed council No. ⟦illegible⟧ on ⟦illegible⟧, a copy of which is attached for you:- 1- I have made a new entry according to which I recorded the telephone and electricity deposits in the amount of 850/- Dinars instead of the previous amount of 750/- Dinars. 2- I have instructed the officials in charge of wood and oil supplies to add the receipt number given for the fees in the lists submitted by them weekly, and furthermore this is effective from their list dated 10/20/⟦illegible⟧. 3- I have obtained receipts for the amounts spent on the renovation expenses of religious rulings amounting to 250/- Dinars, totaling 500/- Dinars including the renovation of the ⟦illegible⟧ buildings belonging to the community and the Belo schools -/700 ⟦illegible⟧ for the subscription fee ⟦illegible⟧. As for the other remaining amounts, I did not ⟦illegible⟧ obtain the receipts for them as most of them were ⟦illegible⟧ through His Eminence the Rabbi ⟦illegible⟧ ⟦illegible⟧ Dear Vice President Attachments 1- Report ⟦illegible⟧ 2- Receipts ⟦illegible⟧ ⟦illegible⟧ one above ⟦illegible⟧ His opinion is for the accountant to ⟦illegible⟧ apply the auditor's notes 12/12
Presidency of the Jewish Community in Baghdad Date: ⟦22/1/1951⟧ ⟦To⟧ ⟦the⟧ ⟦Honorable⟧ ⟦Mr.⟧ ⟦Chairman⟧ ⟦of⟧ ⟦the⟧ ⟦Hospitals⟧ ⟦Committee⟧ ⟦Greetings⟧ ⟦and⟧ ⟦respect⟧, ⟦furthermore⟧ ⟦we⟧ ⟦request⟧ ⟦providing⟧ ⟦us⟧ ⟦...⟧ ⟦Please⟧ ⟦be⟧ ⟦kind⟧ ⟦enough⟧ ⟦to⟧ ⟦review⟧ ⟦the⟧ ⟦list⟧ ⟦attached⟧ ⟦with⟧ ⟦the⟧ ⟦names⟧ ⟦that⟧ ⟦were⟧ ⟦decided⟧ ⟦to⟧ ⟦disburse⟧ ⟦aid⟧ ⟦to⟧ ⟦them⟧ ⟦Please⟧ ⟦accept⟧ ⟦our⟧ ⟦respects⟧ Disregarded ⟦signature⟧ To be filed ⟦signature⟧
(2) 950/4-8/4 1/2/1950 ⟦Department Copy⟧ Respected Mr. Shlomo Somekh Greetings, With reference to your report on the audit of the Hospital Committee accounts for the year 1948/49. I enclose herewith a check to your order on the Ottoman Bank in Baghdad for the amount of 60/- (sixty Dinars) No. 832763 dated 2/1/1950, which is for the fees allocated to you by the Council for performing the aforementioned audit. Please kindly acknowledge receipt. Please accept our respects; ⟦signature⟧ Vice President Enclosures Check Copy to - Presidency of the Hospital Committee for information 14 for filing ⟦...⟧
(2) ⟦Department Copy⟧ C/ 413 / 950 3 / 1 / 1950 Presidency of the Hospitals Committee Baghdad Greetings, We enclose herewith the report of the auditor, Mr. Shlomo Somikh, regarding the accounts of your committee for the year 48 / 1949, requesting your comments on it as soon as possible. Best regards. Vice President A/1 For filing ⟦Audit⟧
Report on the audit of the accounts of the Israeli Hospitals Committee in Baghdad for the fiscal year 948 / 949 by the auditor Mr. Shlomo Sweig
His Excellency the President of the Lay Council, the Respected Baghdad Subject - Audit Report of the Accounts of the Israeli Hospitals Committee in Baghdad for the 1948 / 1949 Financial Year With reference to your letter No. 307 dated 17 / 6 / 949. I have audited the accounts of Meir Elias Hospital, Rima Khedouri Hospital, and Dar Al-Shifa Dispensary for the 1948 / 1949 financial year and list below the audit results. Meir Elias Hospital 1 - Opening Balances on 1 / 4 / 1948 I have verified the consistency of the balances in the balance sheet as of 31 / 3 / 1948 as stated in the audit report for the 1947 / 1948 financial year. Expenses 2 - Salaries and Cost of Living I have conducted a thorough audit of the salary accounts, especially regarding doctors, nurses, and administrative staff, and verified the correctness of current transactions in accordance with the committee's decisions and the Lay Council's approvals regarding appointments and promotions according to Article (17) of the applicable Israeli Hospitals Management Regulations, except it was noted that an amount of five Dinars was paid to each of Zaki Ibrahim, Munshi Yusuf, and Hamid Mahdi as a half-salary grant similar to the hospital's officials and employees. Since these individuals receive their salaries from the revenues of operating X-rays and are not included in the hospital's staff and employee cadre, they are not covered by the Lay Council's letter regarding granting a half-salary grant to the community's officials and employees. Furthermore, I have not seen a specific decision from the committee regarding granting them the aforementioned grant. 3 - Daily Marketing Lists - Provisions Provisions are still purchased through the trust method by a specialized employee. I have conducted a proportional audit of the daily marketing lists and verified their consistency with the ⟦dairy⟧ lists, as well as verified the price breakdowns ⟦and totals⟧ of those lists selected for auditing, and the result was satisfactory. However, the ⟦dairy⟧ lists are usually based on the lists submitted by the ward heads regarding the number of patients present in each ward. Provisions are requested and supplied according to these lists. I find it advisable to classify patients into three grades in terms of food, as is the case in other hospitals. First Grade (Full Diet), Second Grade (Medium Diet), Third Grade (Light Diet, i.e., liquids only). The attending physician must indicate on the patient's chart daily the food grade that the patient should consume. I believe if this is applied, the expenditures will be lower than they are now by a degree. - To be continued -
Presidency of the Sharia Court of Cassation in Baghdad Respected The case of estates resulting from the death of the late Ruqayya bint Dawood Yehuda Registered under number 31 / 3 / 83 at the West Baghdad Consulate 71 / 38250 on 27 Shawwal 306 AH regarding the mentioned estates The West Baghdad Consulate requests the Presidency of the Sharia Court of Cassation to provide it with a copy of the death certificate of the late Ruqayya resulting from the death of the late Ruqayya bint Dawood Yehuda who died in Baghdad on 31 / 3 / 83 and regarding the legal heirs 31 / 3 / 83 in the mentioned estates case - 1 According to the date 31 / 3 / 83 in the death registration transaction case, the court wished to accept the documents in number 31 / 3 / 83 in the consulate of Ruqayya bint Dawood Yehuda Date of death in Baghdad Death certificate No. 9 dated 7 - Based on the request of the esteemed court regarding the estate case of the late Ruqayya bint Dawood Yehuda who died in Baghdad And whereas the esteemed court has requested to be provided with information relating to the estates mentioned above and whereas Article 12 of the Estates Law allows the court to request necessary information regarding the mentioned estates ( 71 ) in the mentioned article and whereas the consulate has provided the court with all information available to it regarding the mentioned estate and whereas the court has requested to be provided with a copy of the death document and the legal heirs of the deceased mentioned above and whereas the consulate has provided the court with all available information regarding the heirs of the late woman mentioned above and whereas the consulate has provided the court with all available information regarding the mentioned estate Accordingly, the esteemed court is requested to review what is stated above and take the necessary action regarding providing the consulate with the requested information regarding the estate mentioned above, and please accept the highest respect Second - Additional Information - 8 And based on the request of the esteemed court regarding providing it with additional information about the mentioned estate and the legal heirs of the deceased the consulate would like to clarify to the esteemed court that all information available to it regarding the mentioned estate and the legal heirs of the deceased has been provided to the esteemed court according to the official letters issued by the consulate regarding the case mentioned above and whereas the consulate does not possess under the laws and instructions in force any other information regarding the mentioned estate and the legal heirs of the deceased other than the information that was previously provided to the esteemed court and for the purpose of facilitating the task of the esteemed court in completing the mentioned transaction, the consulate would like to clarify to the esteemed court that the competent authorities (courts and departments) in Baghdad and other official (departments and authorities) in Baghdad have been notified regarding the mentioned estate and the legal heirs of the deceased mentioned above and whereas the consulate is waiting for the arrival of responses from the mentioned authorities (courts, departments and authorities) official in Baghdad regarding the above subject and upon their arrival the esteemed court will be provided with them immediately to take what is necessary regarding the mentioned case and please accept the highest respect
( 4 ) Fils | Dinar 1152 | 438 | Previous balance 100 | 000 | On date 28 / 3 / 1949 100 | 000 | " 7 / 3 387 | 500 | " 29 / 3 1739 | 938 233 | 933 | Deducting the amount realized on 31 / 3 / 1948 1506 | 005 | 176 | 565 | Realized on 31 / 3 / 1949 1682 | 570 9 - I have compared all the receipt vouchers issued during the fiscal year 48 / 1949 with the cash book and it appeared that they were recorded correctly except for receipt No. 3679 dated 11 / 7 / 1948. Under this receipt, 500 fils was recorded from Maryam Yehuda for the clinic of Dr. Tokar and was recorded in the cash book as one dinar, i.e., an increase of 500 fils. Since the doctor's revenue from examination fees is 50%, she was credited with an excess of 250 fils over her entitlement. 10 - Patients' Fees a - I conducted a proportional audit of the fees of patients who entered the hospital during the fiscal year 48 / 1949 against the relevant cards, and the result of the audit was very satisfactory, except for some amounts pending against patients who left the hospital, totaling 244.799 dinars on 31 / 3 / 1949. A portion of them has been written off according to the committee's decision, and the rest remain pending until now as detailed below, and the hospital management is serious about collecting them. Fils | Dinar | Patient Name | Date of Entry | Date of Exit | Remarks 61 | 120 | Munther Hadi Al-Askari | 15 / 3 / 947 | 27 / 3 / 1947 | 83 | 544 | Muayyad Ihsan | 28 / 5 / 947 | 23 / 7 / 1947 | 12 | 640 | Baruch Yusuf Khuzma | 12 / 4 / 948 | 3 / 5 / 1948 | " 3 | 860 | Laila Saleh | 3 / 7 / 1948 | 4 / 7 / 1948 | " Written off by committee decision dated 7 | 000 | Yaqub Dallal | 10 / 7 / 948 | 27 / 9 / 1948 | " 13 / 9 / 1949 as they are 3 | 600 | Sayyid Hassan Qazwini | 7 / 11 / 948 | 13 / 11 / 948 | " uncollectible 42 | 200 | Safouk Al-Mish'al | 21 / 6 / 948 | 27 / 7 / 1948 | " 8 | 270 | Tuffaha Raphael | 2 / 7 / 1948 | 10 / 7 / 1948 | " 3 | 000 | Habba Ibrahim Shammai | 13 / 1 / 948 | 21 / 1 / 1948 | " Against gold pledges 15 | 000 | Fatuma Muhammad Salman | 25 / 10 / 48 | 27 / 10 / 1948 | " 8 | 480 | Salima Naji | 25 / 3 / 949 | 29 / 3 / 1949 | " 2 | 085 | Nasr Aziz Hassoun | 19 / 3 / 949 | 27 / 2 / 1949 | " Collected during the year | | | | | " 949 / 1950 244 | 799 | - To be continued - | | |
( 5 ) B - Claims of patients on 31 / 3 / 1949 who had previously left the hospital Dinar Fils | Patient Name | Date of Entry | Date of Exit 325 | Farha Nassim | 5 / 4 / 1947 | 11 / 4 / 1947 2 895 | Abdul Mahdi | 12 / 6 / 1947 | 5 / 7 / 1947 5 000 | Abd Mohsen | 6 / 7 / 1947 | 16 / 7 / 1947 2 780 | Ibrahim Khudair Nawi | 5 / 8 / 1947 | 10 / 8 / 1947 150 | Zuhair Salman | 12 / 2 / 1948 | 13 / 2 / 1948 12 220 | Yaqoub Hannai | 6 / 3 / 1948 | 10 / 3 / 1948 1 000 | Abdul Razzaq Hamid | 25 / 6 / 948 | 4 / 7 / 1948 1 280 | Naim Moshi Bers | 11 / 7 / 948 | 17 / 7 / 1948 960 | Samha Yaqoub Haskil | 8 / 3 / 1949 | 16 / 3 / 1949 3 750 | Naima Kadhim | 13 / 1 / 949 | 12 / 2 / 1949 30 360 | Total | | Doctors' Revenues 11 - I examined the surgery register, the birth register, X-rays, and analyses, and verified that the doctors' share of them was correct. 12 - Account of revenues and expenditures realized during the 48 / 1949 fiscal year (Appendix No. 1) I attach a table containing details of the revenues and expenditures realized during the 48 / 1949 fiscal year, and it is noted that although the expenditures were less than what was allocated for them in the general budget, an overage occurred in some of the items listed below: Item | Approved in Budget | Actually Spent | Overage Dinar Fils | Dinar Fils | Dinar Fils Fuel and soap | 1500 000 | 1826 596 | 326 596 Electricity, water, and telephone | 1500 000 | 1805 661 | 305 661 Miscellaneous expenses | 1000 000 | 1095 196 | 95 196 Medicines and guarantees | 2750 000 | 3055 352 | 305 352 Cardiac examination department supplies | Nothing | 23 163 | 23 163 Electricity and water pipe repairs | 350 000 | 408 348 | 58 348 Completion of free ward renovations | Nothing | 1286 162 | This amount was spent from the original donations provided by benefactors, which amounted to 1416/500 Dinars Rima Kadoorie Hospital Cost of living | 662 000 | 677 083 | 15 083 - To be continued - ( 3 ) In Dinars | In Fils 863 | 6511 | What was advanced 000 | 001 | On 31 / 6 / 86 in the meter 000 | 001 | " 6 / 71 000 | 786 | " 6 / 36 m 863 | 3671 663 | 7771 | On 31 / 6 / 83 in its tilt and its decrease and customs 000 | 2051 525 | 271 | On 31 / 6 / 36 in and its decrease 075 | 7831 ⟦line⟧ According to our report dated 31 / 6 / 83, we inspected the expenses and expenditures as they were in the records previously - 2 The total tax of 83 on 31 / 7 / 11 in its balance reached 3736 and a portion related to the loan tax for Lilyhest In the meter, and it was considered a decrease in the account until this year. As for the value of the fabric present in that for the year 505, it is related at a rate of one hundred percent 54. Followed by maintenance expenses from these cases that were consumed for the year 505 in the meter and this total for the year 56. Until its decrease, an increase in the budget. Its balance on 1 - 1 On 31 / 6 / 83 we inspected and examined the files and visited the warehouse and found four bags of findings from October 1 - 2 And in it from the old and the customs of the year, and it is one of the values of the remainder of starch, its value from production and preparations so and so and opposite it and due in the amount of 337 on 31 / 6 / 83 in the meter and 337 for its sale, and its balance reached, we examined the files and visited a hall and its decrease in that the aforementioned above has been completed because all the truth we monitored the budget was we performed the audit at a rate for the year Lilyhest at a rate of 4 T for the year 83 | Present in that | What concerns others | And its details as follows | In years | In Fils | 31 / 7 / 76 | 39 / 6 / 51 | In and its decrease in the budget | 13 | 061 | 31 / 7 / 66 | 39 / 5 / 86 | In for a year 13 months | 68 | 335 | 31 / 5 / 61 | 39 / 3 / 61 | Divided in the month of March | 61 | 032 Regarding the budget | 31 / 7 / 30 | 31 / 7 / 6 | And expenses we monitored | 6 | 028 In for the year 31 / 5 / 61 | 31 / 9 / 76 | 39 / 7 / 01 | In writing in poverty | 7 | 000 .. and the coming sanatoriums | 31 / 12 / 31 | 39 / 11 / 7 | And the method at a rate not | 6 | 003 | 31 / 7 / 76 | 39 / 3 / 16 | By inspection and addition | 63 | 007 | 31 / 7 / 01 | 31 / 7 / 6 | In the name of which has turned | 8 | 076 Value of the prohibition in the bale | 31 / 1 / 16 | 39 / 1 / 31 | And paid for other than its chapters | 6 | 000 | 31 / 01 / 76 | 83 / 01 / 56 | In the night of his absence | 01 | 000 | 31 / 6 / 36 | 39 / 6 / 56 | Your balance before | 8 | 083 We inspected and examined | 31 / 6 / 76 | 39 / 6 / 31 | In the year of October | 6 | 580 153 / 051 | | | Total | 337 | 337 - Balance -
( 5 ) Statement of receipt amounts numbered from 13/6/34 to 13/7/34 and collections for the account of the hospital Receipt Date | Receipt No. | Donor Name | Amount in Dinars and Fils 11/3/34 | 5/3/34 | Musa Qasira | 566 5/7/34 | 6/3/34 | Rahma Mir Elias | 6 538 31/7/34 | 3/7/34 | Himself | 5 000 01/8/34 | 5/8/34 | Yusuf Yaqub Ibrahim | 6 087 61/6/83 | 61/6/83 | N. Lamlas Yusuf | 051 01/6/83 | 3/6/83 | Rahma Mir Yaqub | 61 066 3/7/83 | 56/3/83 | Khadouri Nouri Elias | 1 000 71/7/83 | 11/7/83 | Salim Yaqub Hakim | 1 086 31/6/34 | 8/6/34 | Remainder of old balance | 033 61/6/34 | 6/1/34 | Receipt with no value | 6 057 | | Total | 07 036 Explanatory Notes The amount mentioned above is the total of the amounts received by us according to the receipts mentioned above, totaling 11 receipts only. (Clarification and Detail) In addition to the amounts mentioned above, there are other amounts not included in this statement totaling 61 dinars and 83 fils, according to the receipts mentioned above, totaling 8 receipts only. Therefore, please note this, as the total amounts in this table are one hundred thirty-three dinars and 566 fils. Statement of amounts collected for the account of In the hospital | Paid into our account | Recorded in current account | Recorded for the account of Dinar Fils | Dinar Fils | Dinar Fils | The Hospital 466 335 | 46.81 335 | 0.051 000 | N. Yusuf Yaqub Ibrahim 556 133 | 50.81 133 | 0.551 000 | N. Fadlallah Elias Nouri 53 331 | 53.01 331 | 0.001 000 | Entry from hospital account 506 657 | 55.06 657 | 0.576 000 | T. for the old mosque 66 631 | 66 631 | Himself Belqasim from the value of her receipts 85 837 | 803 837 | 056 000 | Sirwan etc. for some adjustments 3861 631 | 3861 631 | | Total amounts collected and paid | | | into the hospital account Accordingly, please approve the settlement of the accounts mentioned in the table above and record them in the account | Remaining old balance | 51 680 | 773 680 | 622 000 | Entry in our account ⟦line⟧