AI en Translation, Pages 301-325
Page 301
(2)
Register Page | Property Type | Number | Locality | Transferred until 3/31/949 Fils Dinar | Realized 3/31/949 Fils Dinar | Carried over to year 49/950 Fils Dinar | Rent Due Date | Spent during the year 48/949 Fils Dinar | Name of Tenant
147 | House | Majid ⟦1/200⟧ | Adjacent to the hospital | 858 276 | 650 2051 | 408 710 | | 972 224 | Residence of Dr. Fouad
148 | " | 7/4 | Bani Al-Alka | 250 121 | 250 121 | - - | Until 2/15/949 | 750 17 | " Dr. Blarman
149 | " | 115/57 | Shorja | - - | - - | - - | | 975 18 |
150 | Boghaza | 158/178 | Kawlat | 660 546 | 400 - | 660 146 | 8/1/949 | 570 58 | Hussein Al-Sayyid Abbas
151 | Khan | 224/556 | | 840 208 | 090 88 | 750 120 | Starting from 711 | 875 28 | Yaqub Siraj
| | | | 588 2638 | 990 2670 | 598 967 | | 849 274 |
140 | Shops | 155/148 | Qanbar Ali | | | | | |
117 | House | 111/57 | Abbas Effendi | | | | | |
94 | Orchard | 57 | On the riverbank | | | | | |
Disbursed to the widow of the late Dr. Blarman
Not to exceed the amount of the endowment for righteous deeds
Shared with schools and still in the possession of its owners under the deed of Ezra Shawash
Residing in Al-Khayyat house, Hospital Road
Page 302
(2)
Statement | Recorded on accounts 3/31/83 | Bank Total | Total until 1/31/53 | Dues until 1/31/53 | Losses until 1/31/53 | Remarks | Date | List No. | Receipt No.
⟦illegible⟧ | 779 ⟦illegible⟧ | | 805 017 | 50 1500 | 712 858 | Rima Hospital | 1/1 | 1 | 1
⟦illegible⟧ | 61 057 | - | - | - | - | Mar Elias Hospital | 1/1 | 2 | 831
Mar Elias School for Girls Management | 81 ⟦illegible⟧ | - | - | 191 ⟦illegible⟧ | 191 052 | Mar Elias School | 1/3 | 3 | 831
⟦illegible⟧ | 85 075 | - | - | - | - | Rima School | 1/7 | 4 | 331
Mar Elias School for Boys | 82 578 | 1181 335 | 813 022 | 003 ⟦illegible⟧ | 625 220 | Mar Elias School | 1/15 | 5 | 051
⟦illegible⟧ | 17 030 | 117 ⟦illegible⟧ | 77 027 | 030 88 | 58 805 | Rima School | 1/20 | 6 | 151
| 813 ⟦illegible⟧ | | 835 739 | 1735 ⟦illegible⟧ | 885 8639 | Rima School | 1/21 | 7 | 050
Statement of maintenance expenses until 1/31/53 | | | | | | Rima School | 1/22 | 8 | 711
Purchases until 1/31/53 | | | | | | Rima School | 1/23 | 9 | 33
Page 303
Annex No. (8)
Table showing the total inventory lists of stores and pharmacies for all
Israeli hospitals on 3/31/1949
Dinar Fils | Dinar Fils
Meir Elias Hospital | |
General Store | |
Foodstuffs | 313 357 |
Furniture and equipment | 002 171 |
Clothing and furnishings | 578 348 |
Stationery | 810 |
Fuel and soap | 120 28 | 823 905
Electrical tools | | 1 340
Medicines | |
Medicines in the store | 179 1869 |
Medicines in the pharmacy | 634 593 | 813 2462
Surgical instruments | | 766 805
Cotton and bandages | | 364 304
X-ray | |
In the general store | 483 254 |
In the pharmacy | 619 106 | 102 361
Analysis assets | | 708 69
| | 916 4910
Rima Kadoorie assets (medicines) | | 395 25
Dar Al-Shifa Dispensary assets (medicines) | | 131 62
| | 526 87
| | 442 4998
A. A.
Page 306
Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the year 1948 / 1949
by Professor Shlomo Sweih
Page 307
His Excellency the President of the Honorable Lay Council
Baghdad
Subject - Audit report on the accounts of the Israeli Hospitals Committee
in Baghdad for the fiscal year 1948/1949
With reference to your letter No. 307 dated 6/17/49.
I have audited the accounts of Meir Elias Hospital, Rima Khedouri Hospital, and Dar Al-Shifa Dispensary for the
fiscal year 48/949 and I list below the audit results.
Meir Elias Hospital
1 - Opening balances on 4/1/1948
I have verified the consistency of the balances in the balance sheet as of 3/31/1948 as stated in
the audit report for the fiscal year 47/1948.
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 the 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, ⟦M⟧unshi 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 being 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 shop lists. I also verified the price lists and components of
those lists selected for auditing, and the result was satisfactory. However, the shop lists are usually based on the lists submitted
by the ward heads with the number of patients present in each ward, and provisions are requested and supplied according to
these lists. I think it is advisable to classify patients into three grades in terms of food, as is the case in other
hospitals. First grade (full food), second grade (medium food), third grade
(light food, 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 -
Page 308
( 2 )
noticeable, and it is worth mentioning that the supervisor of the hospital administration, Mr. Abdullah ⟦Kabbay⟧, has alerted the employees
responsible for some expenditures on the kitchen lists, and the result of that was a decrease in the quantities of those materials to a
noticeable degree on the second day, even though the number of patients was not less than before, which indicates that
the aforementioned person is serious about monitoring expenditures in a very good manner.
4 - Other Expenses
I have confirmed that all expenses were supported by lists and receipts from the entitled parties
and were recorded in the accounts correctly.
Revenues
5 - Kapote Fees
a - All assessment lists for the 1948/1949 fiscal year were audited, and I verified the correctness of the items
of the fees for each list, their formation, and their recording in the hospital accounts correctly. The revenues from these
fees amounted to 4719/537 Dinars, and upon matching them with the share of the Jasmani, i.e., the liquidation thereof, a difference
of 312/341 Dinars was found, an increase in the Jasmani share over the hospital share. This resulted from calculating
the assessment list dated 3/31/1948 and entering it into the Jasmani accounts for the 1948/949 fiscal year
instead of taking it as revenue in its accounts for the 1947/1948 fiscal year according to the following statement:-
| Fils | Dinar
Liquidation of the Jasmani from Kapote fees according to its records | 178 | 4945
Deduct the amount of the list dated 3/31/1948 | 341 | 312
| 837 | 4632
Add the value of paper prepared for assessment by the hospital | 700 | 86
The hospital's share for the year 1948/1949 according to its records | 537 | 4719
b - The Hospitals Committee decided, pursuant to paragraph (6) of its meeting on 2/20/1949, to waive
the hospital's share amounting to -/60 Dinars from the marriage contract fee of Meir Sassoon. Since the Kapote fees
are fixed revenues, I see that this waiver is outside the committee's authority.
6 - Property Revenues (Appendix No. 7)
The record of the hospital's endowed properties was audited, and I verified the correctness of the revenues and expenses for the
1948/1949 fiscal year. The realized portion of these revenues was recorded as final revenue, and a portion of it was carried over to the
1949/1950 fiscal year in view of their rental periods, as detailed in the appendix referred to above. I have reviewed
all the rental contracts related to these properties except for what concerns the house numbered 10/9/21 ⟦Betlowin⟧ page
106 of the property record. A lawsuit was filed against the tenant Abdullah Eliyahu ⟦Abda⟧, and the result of the
lawsuit was a judgment to vacate the house on 7/20/1949 and an amount of 99/750 Dinars. This was collected and recorded
as revenue in the hospital accounts on 8/24/1949. As for the properties for which no rent was realized,
which I previously mentioned in the audit report for the 1947/1948 fiscal year, the hospital committee has audited and
To be followed --
Page 310
( 4 )
Fils | Dinar |
438 | 1152 | Brought forward ⟦line⟧
... | 100 | Dated 1949/2/28
... | 100 | " 3/7
... | 387 | " 3/29
938 | 1739 |
933 | 1333 | Deducting the amount realized against him on 1948/3/31
005 | 1006 |
565 | 176 | Realized on 1949/3/31
570 | 1182 |
9 - I have compared all the receipt vouchers issued during the 1948/49 fiscal year with the cash book and it appeared
that they were recorded correctly except for receipt No. 3679 dated 1948/7/11. Under this
receipt, 500 fils were recorded from Maryam Yehuda for the examination of Dr. Tokar, but it 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%, there has been recorded
for her 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 1948/49
fiscal year 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 1949/3/31. 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
120 | 61 | Munther Hadi Al-Askari | 947/3/15 | 1947/3/27 |
544 | 83 | Muayyad Ihsan | 947/5/28 | 1947/7/23 |
640 | 12 | Baruch Yusuf Khuzaymah | 948/4/12 | 1948/5/3 |
860 | 2 | Laila Saleh | 1948/7/3 | 1948/7/4 | Written off by committee decision dated
... | 7 | Yaqub Dallal | 948/7/10 | 1948/9/27 | 1949/9/13 as they are
600 | 3 | Sayyid Hassan Qazwini | 948/11/7 | 948/11/13 | uncollectible
200 | 42 | Safouk Al-Mashal | 948/6/21 | 1948/7/27 |
370 | 8 | Tuffaha Rafatiel | 1948/7/2 | 1948/7/10 |
... | 3 | Habba Ibrahim Shammai | 948/1/13 | 1948/1/21 | Against gold ⟦pledges⟧
... | 10 | Fatuma Muhammad Salman | 48/10/25 | 4948/10/27 |
480 | 8 | Salima Naji | 949/3/25 | 1949/3/29 |
585 | 2 | Nasr Aziz Hassoun | 949/2/19 | 1949/2/27 | Collected during the year
| | | | | 1949/1950
799 | 244 | | | |
Page 311
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Dinar Fils | Patient Name | Date of Entry | Date of Exit
325 | Farha Nasim | 1947/4/5 | 1947/4/11
2 895 | Abdul Mahdi | 1947/6/12 | 1947/7/5
5 000 | Abdul Mohsen | 1947/7/6 | 1947/7/16
2 780 | Ibrahim Khadouri | 1947/8/5 | 1947/8/10
150 | Zuhair Salman | 1948/2/12 | 1948/2/13
12 220 | Yaqub Hay | 1948/3/6 | 1948/3/10
1 000 | Abdul Razzaq Hamid | 948/6/25 | 1948/7/4
1 280 | Naeem Moshi Bahir | 948/7/11 | 1948/7/17
960 | Simha Yaqub Hazqeel | 1949/3/8 | 1949/3/16
3 750 | Naeema Kadhim | 949/1/13 | 1949/2/12
30 360 | Total | |
Doctors' Revenues
11 - I examined the surgery register, 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 1948/49 fiscal year (Appendix No. 1)
I attach a table containing details of the revenues and expenditures realized during the 1948/49 fiscal year, and it is noted that the expenditures were less than what was allocated for them in the general budget, except that an excess occurred in some of the items listed below:-
Item | Approved in Budget | Actually Spent | Excess
| 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 Bandages | 2750 000 | 3055 352 | 305 352
Heart Examination Department Supplies | Nothing | 23 163 | 23 163
Electricity and Water Pipe Repairs | 350 000 | 408 348 | 58 348
Completion of Free Ward Repairs | Nothing | 1286 162 | This amount was spent from the donations of benefactors which reached 1416/500 Dinars
Rima Khadouri Hospital
Cost of Living 662 000 677 582 15 582
- To be continued -
Page 313
( 7 )
And - Accrued expenses on 3/31/1949 and unpaid 693/329 Dinars
This amount was recorded as a final expense in the accounts of the fiscal year 48/1949 and remained
a claim against the hospital on 3/31/1949, for electricity fees, property tax, and so on.
15 - Assets
A - Cash in the Mir Elias Hospital fund on 3/31/1949 (1/282) Dinars
I did not count the hospital fund assets on 3/31/1949, but I conducted the count on the evening of
9/13/1949 and the balance was 903/106 Dinars, including 240 Fils in revenue stamps, and this
amount was consistent with the balance of the cash book at the time according to the following statement:
Fils | Dinar
1772 | 556 | Total receipts up to 9/13/1949
1665 | 653 | Total expenses ⟦line⟧
106 | 903 | Balan⟦line⟧ce
B - Warehouse and pharmacy assets 442/4968 Dinars (Appendix No. (8))
I examined the detailed lists of the Mir Elias Hospital warehouse assets organized on 3/31/1949
as a result of the inventory carried out by the hospital staff and I audited the accuracy of the calculation of some important items
thereof and their values, and I attach a table showing the details of these assets.
C - Debts due to the hospital and debit account balances
Fils | Dinar
1157 | 069 | Revenues due from patients on 3/31/1949
97 | 500 | Revenues due for analysis fees on 3/31/1949
I have confirmed that these two amounts realized on 3/31/1949 were correct and were actually
collected during the month of April 1949 and after.
D - Receivables 353/1257 Dinars - This amount consists of the following details:
Fils | Dinar
654 | 835 | Miscellaneous receivables according to Appendix No. (5)
176 | 565 | Realized from the trustee of Rifqa Nuriel endowments (Paragraph 8 of the report)
43 | 850 | Prepaid rent for the dispensary for the fiscal year 49 / 1950
1 | 953 | Suspense accounts - Kuburj
215 | 000 | Bashir Al-Sayegh
10 | 150 | Expenses on free wards
150 | 000 | Mr. Munir Dakkour
5 | 000 | Employee advances
1257 | 353 |
- To be conti⟦line⟧nued -
Page 314
( 8 )
E - Salary liabilities 138/427 Dinars (Appendix No. 6)
Attach a table with the details of the items of the amounts suspended in the salary liabilities account, which were liquidated
during the 1949/1950 financial year.
F - There is an amount of 121/825 Dinars recorded in both the assets and liabilities sides of the
budget table, representing old suspensions for some patients whose collection is doubtful.
16 - Store Records
A - I conducted a thorough audit of the store records of Meir Elias Hospital and confirmed the recording of the purchases shown
on the incoming side of those records, except for the following:
An amount of 15/- Dinars was paid by check No. 658295 dated 2/15/1949 for the purchase of a
writing desk, and it was not recorded in the store record; it was recorded in my presence.
B - I audited some of the outgoing items recorded in the store records, and they were supported by invoices as per the regulations, certified
for disposal, and acknowledged as received.
C - I conducted an inventory of important materials from the medicine store, and the result of the inventory was correct and in accordance with the balances
of the relevant records.
D - I conducted an inventory of materials from the surgical instruments, technical supplies, and furniture store, and found some slight
differences, and their settlement was carried out.
E - The storekeeper has begun keeping records for consumable materials as mentioned in paragraph (4b) of the
audit report for the 1947/1948 financial year.
17 - The audit of the accounts of Rima Khedouri Hospital and Dar Al-Shifa Dispensary at their location for the 1948/1949 financial year has been completed,
and a report on the audit results is attached herewith.
Please accept my highest respect;
Sincerely,
Shlomo Smikh
12
Page 315
( 9 )
Report on the audit of the accounts of Rima Khadoori Hospital and Dar Al-Shifa Clinic
for the fiscal year 1948/49
Rima Khadoori Hospital
Rima Khadoori Hospital submits a statement of expenditure every 15 days including revenues and expenses to
Meir Elias Hospital, and the latter records the amounts received in those statements in its registers after they are audited
by its accountant.
I have reviewed all the statements submitted during the year from 4/1/1948 until 3/31/1949, and after
confirming their entry in the registers of Meir Elias Hospital according to the rules, I audited them locally against the registers of
Rima Khadoori Hospital. The audit yielded the following results:-
Expenses
1 - The amounts listed below were recorded as final expenses in the accounts without the acknowledgments of the beneficiaries
of receipt.
A - Revenues of Dr. Rabinovic
Dinar Fils | Expense Register Page |
18 740 | 159 | Revenues from 7/1 - 8/31/1948
7 680 | 163 | Revenues from 9/1 - 9/15
3 110 | 167 | Revenues from 9/16 - 9/30
2 690 | 169 | Ditto
1 840 | 171 | Revenues from 10/1 - 10/15
8 700 | 174 | Revenues from 10/17 - 10/31
10 173 | 179 | Revenues from 11/1 - 11/30
6 380 | 183 | Revenues from 12/1 - 12/15
11 500 | 185 | Revenues from 12/17 - 12/31
3 299 | 191 | Revenues from 1/1/49 - 1/31/1949
7 238 | 195 | Revenues from 2/1/49 - 2/28/1949
9 123 | 199 | Revenues from 3/1/49 - 3/14/1949
89 473 | Total
If we add the items of the amounts recorded below as a final expense for the period from 4/1/49
until the termination of the services of the administrative supervisor of Rima Khadoori Hospital, the amount matches
the one mentioned in the report and claimed by the aforementioned doctor
Dinar Fils
7 540
10 600
15 080
22 820
15 420
22 100 88 560
178 033
- To be continued -
Page 321
Appendices
Audit report of the Hospitals Committee
For the fiscal year 948 / 949
By the auditor Mr. Shmuel Sabigh
1- Income and Expenditure Accounts
2- General Balance Sheet as of 3/31/949
3- Schedule of Accounts Payable
4- Schedule of Salary Liabilities
5- Schedule of Accounts Receivable
6- Schedule of Accounts Receivable (Salaries)
7- Schedule of Endowed Properties for the Hospital
8- Schedule of Inventory Assets.
Page 323
Annex No. (1)
Israeli Hospitals Committee - Baghdad
Income and Expenditure Account for the year ended 31/3/1949
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Accommodation fees | 444 | 22164 | | | Salaries | 790 | 14748
Treatment, dressing and circumcision fees | 250 | 155 | | | Cost of living allowance | 689 | 5200
Poor dental clinic examination fees | 890 | 640 | | | Subsistence | 974 | 14872
Operating room fees | 174 | 1544 | 994 | 24469 | Clothing and bedding | 924 | 221
Doctors' income by their total share | | | | | Fuel and soap | 596 | 1826
Consultations | 274 | 2847 | | | Furniture and tools | 042 | 427
Maternity | 150 | 960 | | | Electricity, water and telephone | 661 | 1805
Operations | 808 | 2528 | | | Stationery | 744 | 219
Analysis | 649 | 2741 | | | Various advances | 196 | 1095
X-ray | 231 | 1408 | | | Medicines and dressings | 452 | 2055
Electrocardiogram machine | 500 | 321 | 610 | 11807 | Surgical instruments | 984 | 291
Other income | | | | | Analysis department supplies | 419 | 69
Half of the casino income | 547 | 4719 | | | " " X-ray | 340 | 401
Guarantee of Al-Mawrid and Elias | 850 | 100 | | | " " Electrocardiogram machine | 164 | 27
Cooler and neon shops | 125 | — | | | Electrical and water pipe repairs | 298 | 408
Donations and estates | 496 | 1867 | | | Repairs and renovations | 989 | 1743
Private clinics | — | 200 | | | Maintenance and property tax | 829 | 274
Donations for free ward sections | 500 | 1416 | 487 | 8529 | Equipping free wards | 164 | 1286
Endowment income | | | | | Doctors' share of: | |
Hospital share of Rivka Noeriel endowments | 570 | 1684 | | | Consultations | 009 | 1422 | Fils | Dinar
External endowments | 129 | 126 | | | Maternity | 025 | 155
Rents | 990 | 2670 | | | Operations | 870 | 779
Nursing Mothers Relief Society for salaries (free maternity) | — | 917 | | | Analysis | 078 | 1289
Lay Council allocations for all hospitals | 829 | 4127 | 548 | 9540 | X-ray | 178 | 918
(Including Dr. Maurice Seton's salary) | | | 545 | 56227 | Electrocardiogram machine | 750 | 160 | 870 | 4824
| | | | | | | 098 | 52259
Total
Page 324
(1) Report
Report - Budget - Hospitals Committee - Branch
From 1/1/1933 to 31/12/1933 Jewish Hospitals
Statement of Income | Dinar Fils | Statement of Expenses | Dinar Fils | Dinar Fils
Hospitals | | Hospitals | |
Balance | 83731 / 14410 | Medicines | 037 / 83731 |
Council Allocations | 000 / 075 | Medical Equipment | 382 / 000 |
Donations | 778 / 831 | Food | 831 / 778 |
In-kind Donations | 000 / 122 | Fuel and Lighting | 122 / 000 |
Interest from Government | 000 / 868 | Transport Fees | 868 / 000 |
Medical Fees | 000 / 739 | Clothing and Furniture | 739 / 000 |
Examination Fees | 000 / 801 | Stationery | 801 / 000 |
Operation Fees | 000 / 010 | Repairs | 010 / 000 |
Maternity Fees | 000 / 530 | Staff Salaries | 530 / 000 |
Miscellaneous Donations | 000 / 550 | Labor Wages | 550 / 000 |
Gifts from Individuals | 000 / 137 | Miscellaneous Expenses | 137 / 000 |
Government Contribution | 800 / 031 | Total Expenses | 031 / 800 | 031 / 800
Deficit in Income | 000 / 000 | Dispensaries | |
| | Medicines | 000 / 275 |
| | Medical Equipment | 000 / 030 |
| | Food | 000 / 835 |
| | Fuel and Lighting | 000 / 137 |
| | Transport Fees | 000 / 803 |
| | Total Expenses | 000 / 080 | 000 / 080
| | Children's Dispensaries | |
| | Medicines | 000 / 735 |
| | Medical Equipment | 000 / 001 |
| | Food | 000 / 051 |
| | Fuel and Lighting | 000 / 728 |
| | Transport Fees | 000 / 000 |
| | Total Expenses | 000 / 515 | 000 / 515
| | Administrative Expenses | |
| | Staff Salaries | 000 / 282 |
| | Stationery | 000 / 030 |
| | Transport Fees | 000 / 030 |
| | Miscellaneous Expenses | 000 / 000 |
| | Total Expenses | 000 / 342 | 000 / 342
Total | 35925 / 354 | Total | 35925 / 354 | 35925 / 354
Page 325
Expenses | Fils | Dinar | Fils | Dinar
Meir Elias Hospital (previous) | | | 52259 | 48
Rima Khedouri Hospital | | | |
Salaries | 1891 | 094 | |
Cost of living | 677 | 082 | |
Medicines and bandages | 242 | 525 | |
Fuel and soap | 49 | 267 | |
Telephone, water and electricity | 119 | 207 | |
Stationery | 22 | 421 | |
Clothing and furniture | 7 | 745 | |
Miscellaneous expenses | 78 | 208 | |
Doctors' share of revenues | 546 | 121 | 3625 | 790
Dar Al-Shifa Dispensary | | | |
Salaries | 1677 | 894 | |
Cost of living | 600 | 166 | |
Medicines and bandages | 504 | 725 | |
Rent of the dispensary building | 100 | - | |
Miscellaneous expenses | 124 | 596 | 3005 | 381
| | | 58889 | 219
(2)
Revenues | Fils | Dinar | Fils | Dinar
For Meir Elias Hospital (previous) | | | 515 | 56227
Rima Khedouri Hospital | | | |
Treatment fees | 200 | 208 | |
Accommodation fees | 205 | 251 | |
Miscellaneous revenues | 968 | 21 | |
Doctors' revenues | 417 | 958 | 190 | 1450
Dar Al-Shifa Dispensary | | | |
Treatment and vaccination revenues | 258 | 205 | 258 | 205
| | | 064 | 58093
Deficit | | | 156 | 947
| | | 219 | 59040