AI en Translation, Pages 326-350
Page 326
(2)
Date | Description | Dinar | Fils | Dinar | Fils
| (Debit) Personal Accounts | 83 | 345 | |
| Meir Elias Hospital | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 1381 | 338 | |
| Rima Khedouri Hospital | 772 | 580 | |
| Levy Hospital | 144 | 545 | |
| Rima Khedouri School | 33 | 763 | |
| Mixed Israeli School | 311 | 715 | |
| Qabr al-Sitt | 33 | 45 | |
| Furnishing Khedouri School | 7 | 537 | |
| Frank Iny School | 87 | 802 | |
| Furnishing Levy School for Young Girls | 335 | 151 | 3677 | 077
| Personal Accounts | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 7761 | 338 | |
| Rima Khedouri Hospital | 2002 | 221 | |
| Levy Hospital | 905 | 845 | |
| Rima Khedouri School | 100 | ⟦line⟧ | |
| Frank Iny School | 335 | 151 | 11102 | 855
| | | | 14780 | 277
Date | Description | Dinar | Fils | Dinar | Fils
| (Credit) Personal Accounts | | | 5257 | 775
| Meir Elias Hospital | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 805 | ⟦line⟧ | |
1/15 | By hand of ⟦Ibrahim⟧ | 152 | 500 | |
16 | Levy Hospital | 17 | 823 | |
1/18 | By hand of ⟦Ibrahim⟧ | 823 | 713 | 1531 | 036
| Personal Accounts | | | |
9/20 | Rima Khedouri Hospital | 8540 | 907 | 8540 | 907
| | | | 15328 | 718
| | | | 153 | 259
| | | | 15481 | 977
Remainder
Page 327
Balance Sheet as of
Liabilities
Fils | Dinar | Fils | Dinar
787 | 611 | | | Ottoman Bank claim (overdraft) | Carried forward for the hospital
| | Fils | Dinar | |
| | 150 | - | From the Physical Council on account of Mr. Benir Dangoor's endowments |
| | 4216 | 679 | Miscellaneous liabilities |
| | 1970 | 202 | Salary liabilities |
| | 1424 | 405 | Patient service liabilities |
8190 | 979 | 259 | 693 | Expenses due on 3/31/949 and unpaid |
| | | | Revenues received in advance |
| | 216 | 450 | Received in advance for the supplier's guarantee and clothing for the year 49/950 |
| | 65 | - | " " " " Dates and yogurt " " 49/950 |
| | 967 | 598 | " " " Property rents " " 49/950 |
1298 | 848 | 150 | - | Realized on Mr. Benir Al-Sayegh for Aisha's account ⟦until⟧ 1/31/50 |
120 | - | | | Endowments for the account of deporting migrant prostitutes |
| | | | The late Mr. Eliezer Kadoorie |
1875 | - | | | Accumulated amounts from 10/1/44 to 3/31/949 |
11972 | 298 | | | |
127/7/949 Revenues suspended for patients (side note)
11972 | 298
11972 | 298
Page 329
Appendix No. (3)
Credit accounts at the end of 3/31/1949
Fils | Dinar | Page | Name
⟦line⟧ | ⟦line⟧ | 057 | Sassoon Nahum
⟦line⟧ | 100 | 20 | Isaac Abboudi Jwayla
⟦line⟧ | ⟦line⟧ | 244 | Establishment of A. S. Al-Barkuili
118 | 21 | 26 | Naji Nassim
100 | 55 | 29 | Ali Sefid
092 | 34 | 30 | Sassoon Heskel Khozam
250 | 11 | 31 | Joseph Selim
599 | 32 | 32 | Blind Consolation Society
⟦line⟧ | 15 | 32 | Charitable Sewing Society
906 | 10 | 33 | Shimon Haham Shimon
266 | 114 | 34 | South British Insurance Establishment
201 | 853 | 35 | Income Tax
549 | 710 | 36 | Joseph Heskel, Milk Contractor
808 | 101 | 37 | Moussa Ibrahim, Ice Contractor
891 | 609 | 40 | Dawn Brother London, Surgical Instruments
⟦line⟧ | 94 | 42 | Sina Drug Store
900 | 3 | 43 | Abdul Aziz Drug Store
485 | 36 | 43 | Carr Drug Store
⟦line⟧ | 13 | 44 | Kaka Drug Store
900 | 38 | 45 | Al-Fayhaa Drug Store
355 | 31 | 46 | Iraq Company Drug Store
370 | 7 | 47 | Al-Ittihad Drug Store
160 | 56 | 47 | Al-Hilal Drug Store
200 | 19 | 48 | F. M. Kattaneh Drug Store
145 | 33 | 49 | Ibrahim Saad Drug Store
⟦line⟧ | 22 | 50 | Philip Nari Drug Store
⟦line⟧ | 4 | ⟦line⟧ | Lauder Drug Store
585 | 128 | 52 | Saleh Drug Store
905 | 38 | 53 | Jouri Drug Store
755 | 21 | 53 | Hikmat Drug Store
685 | 53 | What follows
Page 330
Continuation of Appendix No. (3)
Continuation of Creditor Services Page 2
3/31/1949
Fils | Dinar | Description
685 | 3364 | Brought forward
675 | 53 | Daboura Drug Store
104 | 40 | Fawzi Pharmacy
600 | 2 | Al-Amali Pharmacy
320 | 48 | Iraq Drug Store
568 | 35 | Daniel Shamoun Barshi
358 | 79 | Mesopotamia Pharmacy
000 | 15 | Baghdad Soap Company
859 | 426 | Karji Drug Store
000 | 231 | Frick Shi Sfrick Co. Ltd.
525 | 8 | Orosdi-Back
000 | 120 | Sassoon Zubaida
501 | 208 | Samir Zabaj
639 | 4386 | Total
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
875 | 8 | ⟦illegible⟧
000 | 20 | ⟦illegible⟧
000 | 6 | ⟦illegible⟧
000 | 20 | ⟦illegible⟧
750 | 7 | ⟦illegible⟧
- To be continued -
Page 332
Continuation of Appendix No. (4)
Personal Salary Payments Page 2
Page | Dinar | Fils
Previous | — | 791 | 660
Violet Salman | 34 | 500 | 20
Al-Haj Muhammad Azm | 43 | 500 | 9
Juliet Khedhouri | 45 | 350 | 12
Victoria Youssef | 45 | 500 | 9
Rahma Ezra | 83 | 654 | 23
Juliet Sahyoun | 84 | 500 | 11
Mary Youssef | 84 | 260 | 8
Naeema Rabie | 86 | 032 | 5
Dr. Albert Salman Karji | 89 | 037 | 2
" Habawi Nissan | 99 | 162 | 41
" Robinjek | 100 | 821 | 167
Elias Samira | 101 | 250 | 26
Naeema Nassim | 106 | 194 | 3
Abdullah Khalaf | 107 | 097 | 9
Dr. Miller Raouf | 112 | 846 | 115
" Shawkat Mahmoud | 113 | 793 | 77
" Albert Hakim | 117 | 587 | 80
" Qaryaqos | 117 | 950 | 19
" Sh. Basri | 118 | 250 | 47
Deductions | 119 | 006 | 6
Dr. Maurice Saltoon | 137 | 500 | 27
" Sussman | 140 | 954 | 330
Daisy Khedhouri | 153 | 387 | —
Aziza Salman | 153 | 500 | 6
Dr. Tuxar | 154 | 216 | 164
Dr. Isaac Israel | 165 | 545 | 84
Total | 202 | 1970
On behalf of /
Page 333
Annex No. (5)
Debit Accounts at the end of 3/31/1949
Dinar Fils | Page |
185 | 19 | 1 | Saleh Qattan
200 | 16 | 1 | Muzahim Saleh
⟦line⟧ | 2 | 1 | Dispensary House Apportionment Bank
⟦line⟧ | 45 | 2 | Electricity Department (Deposits)
⟦line⟧ | 40 | 2 | Carbolic Acid Company Limited (Deposits)
⟦line⟧ | 126 | 3 | Telephone Department (Deposits)
⟦line⟧ | 37 | 3 | Permanent Advances
400 | 0 | 5 | Mahmoud Abdel Khaleq
500 | 7 | 7 | Isaac Shakoori
⟦line⟧ | 3 | 8 | Mohammed Sharif
⟦line⟧ | 9 | 11 | Shaul Hezekiel
500 | — | 13 | Sassoon Hay
500 | — | 20 | Joseph Hezekiel Naqqash
⟦line⟧ | 225 | 22 | Ahmed Al-Salloum
080 | 10 | 29 | Schools Committee
970 | 103 | 41 | Khedhouri Ezra Lavi Company
835 | 654 | |
14
Page 334
Appendix No. (6)
Debit Salary Balances as of 3/31/1949
| Page | Dinar | Fils
Dr. Haroun ⟦Hayma⟧ | 5 | 4 | 531
Naji Hinayat | 8 | 128 | 470
Salman Khadhuri | 9 | ⟦line⟧ | 350
Naeema Ibrahim | 18 | 1 | 523
Doris Yousif | 23 | ⟦line⟧ | 820
Ezra Munshi | 92 | ⟦line⟧ | 196
Suspense Accounts | 119 | 2 | 537
| | 138 | 427
14
Page 336
Rent Due | Items during the year 949/48 | Tenant Name
1 November 708 | — | — | Ezra Zion Metri Isaac
" " " 710 | 7 | 721 | Naji Ezra Shemesh
" " " | — | — | Dr. Sanderson's Residence
1/5/949 | — | 250 | Hosni Ali Al-Mu'min
1/4/949 | 8 | 687 | Al-Hajj Ali Al-Khaffaf
24/10/948 | 20 | 822 | Abdullah Saeed
Until November 709 | 15 | 2000 | Naji Heskel
1 May year 709 | 1 | 881 | Mahmoud Abdul Khaliq
1 November 710 | 1 | 881 | Heskel Khadouri
" " " | 1 | 881 | Heskel Abdullah
" " " | 14 | 681 | Heskel Khadouri
1 May year 709 | 1 | 881 | Muhammad Sharif
" " " | 1 | 881 | Shaul Heskel
" " " | 1 | 881 | Moshe Hoki
" " " | 1 | 881 | Sassoon Habay
" " " | 1 | 881 | Mahmoud Abdul Khaliq
1/4/949 | 34 | 216 | The National School
1/10/948 | — | 967 | Moshe Ezra
1 November 710 | 24 | 921 | Joseph Heskel
1 May year 709 | 7 | 800 | Isaac Shekerchi
" " " | 15 | — | —
1 November 710 | 37 | 906 | Eliahu Joseph
" " " | 1 | 500 | —
1/10/949 | 10 | 156 | Mr. Saleh and Abdul Razzaq
1/4/949 | 7 | 585 | Moshe Daoud
1 November 710 | 18 | 557 | Joseph ⟦...⟧
24/4/950 | — | — | Ahmed Al-Salam and Abdul Razzaq
" " " | 15 | 600 | Dr. Sanderson's Residence
1 November 710 | 15 | ⟦illegible⟧ | Naeem Abdullah Kajo
1/4/949 | — | — | —
20% of net revenues
Refer to contract (5) of the contract
Demolished on 17/11/948 and remains unleased
Demolished on 1/8/948 and distributed as rubble 256
Buildings offered for sale
And the Presidency of the Court of Cassation has approved
80% of the shared kindergarten
With the Presidency of the Courts
What precedes it
974
234
Page 338
(2)
Register Page | Property Type | Number | Neighborhood | Responsibility as of 3/31/929 | Realized as of 3/31/929 | Carried over to year 929/930
147 | House | 1/222 | Sabat | 858 | 2761 | 650 | 2051 | 208 | 710
148 | " | 6/4 | Near the Hospital | - | - | - | - | - | -
149 | " | 115/57 | Under the Tekkiye | 250 | 121 | 250 | 121 | - | -
150 | Warehouse | 158/178 | Sorja | 660 | 576 | - | 400 | 660 | 186
151 | Khan | 222/356 | Kulat | 820 | 208 | 090 | 88 | 720 | 120
| | | | 2588 | 3668 | 990 | 2660 | 1588 | 967
140 | House | 152/148 | Qanbar Ali | | | | | |
117 | House | 112/110 | Abbas Effendi | | | | | |
94 | House | 57 | On the Riverbank | | | | | |
Page 340
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
Mar 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 | | 340 1
Medicines | |
Medicines in the store | 179 1869 |
Medicines in the pharmacy | 813 593 | 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 Khadouri assets (medicines) | | 395 25
Dar Al-Shifa Dispensary assets (medicines) | | 131 62
| | 526 87
| | 442 4998
14
Page 343
Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the fiscal year 1948 / 1949
for the Trustee Mr. Yusuf Suwayh
Page 344
His Excellency the President of the Lay Council, the Respected
Baghdad
Subject - Report on the audit of the accounts of the Israeli Hospitals Committee
in Baghdad for the fiscal year 1948/1949
With reference to your letter No. 307 dated 17/6/5.
The audit of the accounts of Meir Elias Hospital, Rima Khedouri Hospital, and Dar Al-Shifa Dispensary for the
fiscal year 48/949 has been completed, and below are the audit results.
Meir Elias Hospital
1 - Opening Balances on 1/4/1948
I have confirmed the consistency of the balances in the balance sheet as of 31/3/1948 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 confirmed 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, Munshi Yusuf, and Hamid Mahdi as a grant of
half a salary, similar to the hospital's officials and employees. However, these individuals were receiving their salaries from the revenue of X-ray
utilization and are not included in the hospital's staff and employee cadre, so they are not covered by the Lay Council's letter regarding
granting half a month's salary 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 an external employee; therefore, I have conducted a proportional audit of
the daily marketing lists and confirmed their consistency with the shop lists, as well as verified the price adjustments and components of
those lists submitted for audit. The result was satisfactory, but 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 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. If this is implemented, the expenses will be lower than they are now by a degree.
- To be continued -
Page 345
( 2 )
noticeable, and it is worth mentioning that the director of the hospital administration, Mr. Abdullah Kamal, has alerted the employees
responsible for some expenditures for certain requested lists. 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 awareness is serious in monitoring expenditures in a very good manner.
4 - Other Expenses:
I have confirmed that all expenses were supported by lists and receipts from the beneficiaries
and they were recorded in the accounts correctly.
Revenues
5 - Kahoot Fees
a - All export lists for the fiscal year 1948/1949 were audited, and I verified the accuracy of the items of
the fees of each list and their registration in the hospital's accounts correctly. The revenues of these
fees amounted to 4719/537 Dinars, and upon matching them with the share of the collector, i.e., the liquidation like it, it appeared that there was a difference
of 312/341 Dinars, an increase in the collector's share over the hospital's share. This was caused by the calculation of
the export list dated 31/3/1948, which was entered into the collector's accounts for the fiscal year 48/49
instead of taking it as revenue in its accounts for the fiscal year 1947/1948, according to the following statement:
| Fils | Dinar
Liquidation of the collector from Kahoot fees according to their records | 178 | 4945
Deducting the amount of the list dated 31/3/1948 | 341 | 312
| 837 | 4632
The value of paper supplied for cash by the hospital is added | 700 | 86
The hospital's share for the year 48/1949 according to its records | 537 | 4719
b - The Hospitals Committee decided, under paragraph (6) of its meeting dated 20/2/1949, to waive
the hospital's share amounting to -/60 Dinars from the marriage contract fee of Meir Sassoon. Since the Kahoot fees
are fixed revenues, I see that this waiver is outside the authority of the committee.
6 - Property Revenues (Annex No. 7)
The record of the endowed properties of the hospital was audited, and I verified the correctness of the revenues and expenses for the
fiscal year 48/1949, and recorded the due portion of these revenues as its income, and carried over part of them to the year
49/1950 fiscal year, given the number of their rents as detailed in the annex referred to above. I have reviewed
all lease contracts related to these properties except for what concerns the house numbered 21/109 in Battaween, page
106 of the property record, as a lawsuit was filed against the tenant Abdullah Eliyahu Abda, and the result of the
lawsuit resulted in a judgment to vacate the house on 20/7/1949 and an amount of 99/750 Dinars, which was collected and recorded
as revenue in the hospital's accounts on 24/8/1949. As for the properties from which no rent was realized,
which I previously noted in the audit report for the fiscal year 1947/1948, the hospital committee carried out the audit.
To be continued...
Page 348
( 5 )
Date of Discharge | Date of Admission | Patient Name | Dinar Fils
1947/4/11 | 1947/4/5 | Farha Nassim | | 325
1947/7/5 | 1947/6/13 | Abdul Mahdi | 7 | 895
1947/7/16 | 1947/7/6 | Abdul Mohsen | 5 | 000
1947/8/10 | 1947/8/5 | Ibrahim Khudair Nawi | 2 | 780
1948/2/13 | 1948/2/12 | Zumurrud Salman | | 150
1948/3/10 | 1948/3/6 | Yaqoub Hasai | 12 | 220
1948/7/4 | 948/6/25 | Abdul Razzaq Hamid | 1 | 000
1947/7/17 | 948/7/11 | Naeem Moshi Perous | 1 | 280
1949/3/16 | 1949/3/8 | Samha Yaqoub Hazqeel | | 960
1949/2/17 | 949/1/13 | Naeema Kadhim | 3 | 750
| | Total | 30 | 360
Doctors' Requests
11 - I examined the surgery register, birth register, X-rays, and analyses and verified that the doctors' share was of course
paid.
12 - Account of revenues and expenditures related during the 1948/49 fiscal year (Appendix No. 1)
I attach a table containing details of revenues and expenditures realized during the 1948/49 fiscal year
It is noted that although the expenditures were less than what was allocated for them in the general budget, an excess occurred in some
items listed below:-
Excess | Actual Expenditure | Approved in Budget | Item
Dinar Fils | Dinar Fils | Dinar Fils |
596 336 | 1836 596 | 1500 000 | Fuel and soap
661 355 | 1855 661 | 1500 000 | Electricity, water, and telephone
196 95 | 1095 196 | 1000 000 | Various furnishings
352 305 | 3055 352 | 2750 000 | Medicines and bandages
163 23 | 163 23 | Nothing | Cardiac examination department supplies
348 58 | 408 348 | 350 000 | Electricity and pipe repairs
This amount is from the original | 1286 163 | Nothing | Completion of ward renovations
donations named after | | |
benefactors which reached 1416/500 Dinars | | |
| | | Rima Khedouri Hospital
082 15 | 677 082 | 662 000 | Institution food
| | | - Total -
Page 349
( 6 )
Dar Al-Shifa Dispensary
47 794 | 1677 794 | 1630 000 | Salaries
12 166 | 600 166 | 588 000 | Cost of Living Allowance
1 596 | 143 596 | 142 000 | Miscellaneous
The summary of the income and expenditure accounts for the year under review resulted in a deficit
amounting to 156/927 Dinars.
13 - Physical Body Allocations for all hospitals
The physical body allocations actually received by the hospital according to receipts reached 4123/839
Dinars, including the salaries of Dr. Maurice Salhoun, who continues on the account of the Physical Council, which reached until
the date of his settlement on 31/3/1949 (73/839 Dinars). If we deduct this amount, the allocated amount
becomes / 4050 Dinars, in accordance with what was stated in the Physical Body budget, page (17) of the general budget. However,
the allocated amount stated in the hospital budget, page (12) of the general budget, is / 4000
Dinars only.
14 - General Balance Sheet as of 31/3/1949 (Appendix No. (2))
I attach a table showing the balance sheet as it is on 31/3/1949 with the following notes:-
Debts due from the hospital and credit account balances
a- The Ottoman Bank's claim against the hospital ⟦illegible⟧ 387/611 Dinars ⟦illegible⟧
The bank account (Passbook) for the year 1948/49 was opened, and the said account resulted in a claim
of 387/611 Dinars correctly against the bank.
b- Physical Body claim -/1500 Dinars on the account of Mr. Meir Dakkour's suspensions
This amount was originally suspended as a liability of the staff, and the audit result showed it should be the liability of Mr.
Meir Dakkour. The hospital deducted this amount from the physical body advances and settled it by paying
the settlement and suspending it as a liability of Mr. Meir Dakkour (see Liabilities).
c- Miscellaneous liabilities 4316/639 Dinars (Appendix No. (3))
I attach a table showing the details of the suspended amounts after confirming that they are due for payment by
the hospital.
d- Salary liabilities 1970/202 Dinars (Appendix No. (4))
I attach a table showing the details of the suspended amounts of this kind due for payment for the
year ⟦line⟧
e- Patient liability accounts 1434/405 Dinars
I have confirmed that the patient revenues realized up to 31/3/1949 were recorded as income for their account in
the accounts, and that the amount mentioned above represents the advance payments from patients who remained in the hospital
after 31/3/1949 and carried over to the 1949/1950 year account.
⟦line⟧ To be continued ⟦line⟧
14