AI en Translation, Pages 351-375
Page 351
( 8 )
E - Salary Insurances 138/437 Dinars (Appendix No. 6)
A table is attached with details of the items of the amounts suspended in the salary insurance 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
balance sheet 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 advance purchases
in 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 stationery
materials and was not recorded in the store record; it was recorded in my presence.
B - I audited some of the exports recorded in the store records, and they were supported by invoices as per the regulations and certified
for the quantity day by day upon receipt.
C - I inventoried some important materials from the medicine store, and the inventory quantity was correct and matched the balances
of the relevant records.
D - An inventory was conducted for some materials from the surgical instruments, technical supplies, and furniture store, and some minor
differences were found and settled.
E - The storekeeper has begun keeping records for consumable materials as stated in paragraph (1 B) of the
audit report for the 1947/1948 financial year.
17 - The audit of the accounts of Rima Kadoorie Hospital and Dar Al-Shifa Dispensary was completed locally for the 1948/1949 financial year
and a report on the audit results is attached herewith.
Please accept my highest respect;
The Council
⟦Shlomo Smikh⟧
12
Page 352
( 9 )
Report on the audit of the accounts of Rima Khedouri Hospital and Dar Al-Shifa Dispensary
For the fiscal year 1948/49
Rima Khedouri Hospital
Rima Khedouri Hospital submits a list every 15 days containing revenues and expenditures to
Meir Elias Hospital, and the latter records the amounts received in those lists in its registers after they are audited
by its accountant.
I have reviewed all the lists submitted during the year from 4/1/1948 to 3/31/1949, and after
confirming their entry in the registers of Meir Elias Hospital according to the rules, I tracked their local entry in the registers
of Rima Khedouri Hospital. The audit resulted in the following findings:-
Expenditures
1 - The amounts listed below were recorded as final expenditures in the accounts without acknowledgments of receipt
by the entitled parties.
A - Dr. Raymond's revenues
Disbursement Register Page | Dinar | Fils
Revenues from 7/1 - 8/31/1948 | 159 | 48 | 740
Revenues from 9/1 - 9/15 | 163 | 7 | 680
" " 9/16 - 9/30 | 167 | 3 | 110
Ditto | 169 | 3 | 690
Revenues from 10/1 - 10/15 | 171 | 4 | 840
" " 10/17 - 10/31 | 174 | 8 | 755
" " 11/1 - 11/30 | 179 | 10 | 173
" " 12/1 - 12/15 | 183 | 6 | 380
" " 12/17 - 12/31 | 185 | 11 | 555
" " 1/1/49 - 1/31/1949 | 191 | 7 | 399
" " 2/1/49 - 2/28/1949 | 195 | 7 | 278
" " 3/1/49 - 3/14/1949 | 199 | 9 | 133
If we add the individual amounts also recorded as final expenditures for the period from 4/1/49
until the termination of the services of the Rima Khedouri Hospital administration staff, the total amount
mentioned in the report and claimed by the aforementioned doctor is:
7 | 540
10 | 600
15 | 080
22 | 820
15 | 420
560 | 88 | 22 | 100
533
178
--- To be continued ---
Page 353
( 10 )
B - The amounts listed below were recorded definitively in the accounts without the beneficiaries coming forward to receive them.
Fils | Dinar | Expense Ledger Page | Name of the Beneficiary
⟦line⟧ | 2 | 187 | The night watchman Abdullah, salary for 12 days of November 948
400 | 3 | 183 | Abdul Hadi's storehouse, guarding fees for 17.5 days on the occasion of the original watchman's illness.
⟦line⟧ | 12 | 149 | Miss Hayat Zalkha, salary for June 1948
⟦line⟧ | 6 | 191 | Miss Najia Nassim, salary for February 1949
Note - Both Misses Hayat and Najia acknowledged receiving their entitlements and each signed in the
expense ledger above our acknowledgement of receipt, except for the manager of their hospitals, who claims not to have received this amount, while
the night watchman Abdullah Khalaf had previously been dismissed from his services.
Revenues
2 - I have verified that the receipt pads supplied to Rima Khedouri Hospital by Mir Elias Hospital
during the year 1948/49 actually exist, both used and unused. I have accepted all receipts issued
by the hospital during the year 1948/49, and their recording in the revenue register appeared to be correct, except for
receipt No. 6590 dated 20/2/1949 for the amount of 300 fils received from Muhammad Jawad for lorry transport fees
which was entered in the register as 100 fils, meaning a deficiency of 200 fils.
3 - Food Registers and Statistics -
I conducted a relative audit of the patients registered in these two registers based on the revenue register
due to the failure to produce the register of patients' surgeries because it was lost. The audit resulted in the following findings:-
A - The fee approved by the bank is considered part of the surgery fee, and the doctor receives 40% of his fees from it if
the doctor was Reifsheck and 50% if the doctor was Jehawi Nissan, and the duration of the overnight stay of the patient who
underwent the surgery is considered free (nothing was paid to the doctor for food fees). For example, the following
two cases were completed:
1 - The patient Rahina Shaul entered the hospital on 4/5/1948 and left on 13/5/948
for a glaucoma surgery, and -/6 Dinars were obtained from her according to the bank certificate, and this amount
was considered a surgery fee only, and no overnight stay fee was calculated from it.
2 - Ibrahim Hastil entered the hospital on 5/5/1948 and left on 13/5/1948 for a
cataract surgery, and -/5 Dinars were obtained from him according to the bank certificate, and the mentioned amount was calculated
as a surgery fee only.
B - It was noted that the vast majority of repair surgeries are performed for free, including food fees, and for your
information, the following surgeries are listed:-
1 - Breisem Ahmed entered the hospital on 21/4/1948 and left on 7/5/1948 for a
glaucoma surgery, and the full surgery fee of ten Dinars was collected. Then he returned and entered
the hospital on 20/5/1948 and left on 28/5/948, and it was recorded next to his name
for this period as free, and nothing was collected from him, neither for repair fees nor for overnight stay fees.
--- To be continued ---
⟦illegible⟧
Page 354
And here we would like to clarify that the child of the aforementioned person was complaining when the operation was performed, as he entered on
21 / 4 / 1948 and left on 7 / 5 / 1948 according to the doctor's notation, however the overnight stay record
states that he left the hospital on 2 / 5 / 1948 and the overnight stay fees were collected on this
basis, i.e., with a shortage of five days.
Then the aforementioned person returned to undergo a cataract operation and entered the hospital on 1 / 6 / 1948 and left on
22 / 6 / 1948 and the full operation fee was collected, but he returned and entered the hospital on 29 / 8 / 48
and left on 7 / 9 / 1948 and nothing was collected from him, neither for the operation fee nor the overnight stay fees.
2 - Taha Jassim. Entered the hospital on 3 / 8 / 1948 and left on 11 / 8 / 1948 and it was recorded next to his name as free
because it was a corrective operation and nothing was collected from him, and upon follow-up it was found that the operation performed for the aforementioned
person was on 7 / 9 / 1947, which is approximately a year prior.
3 - The tariff for operation fees approved by the Hospitals Committee was in two grades, first and second ⟦and it was⟧
observed that the operation fees collected in some instances by the hospital were not based on
the tariff, but rather the fee ranged between the two grades mentioned above.
4 - General remarks regarding the overnight stay and operations records
A - Overnight stay record
1 - It was not indicated in the overnight stay record next to the patient's name if he was accompanied by an escort or alone.
2 - The number and date of the certificate of poverty were not recorded next to the name of the patient admitted for free or at a reduced fee.
3 - The date of the patient's transfer from one grade to another was not mentioned next to the patient's name.
B - Operations record
1 - The grade of the operation was not recorded next to the patient's name.
2 - It was not mentioned therein if the operation was for a fee or for free.
These two records have been organized at the present time according to the regulations, under the guidance of the auditor Mr. Saleh
Cohen on the occasion of his auditing the accounts for the fiscal year 49 / 950
Dar Al-Shifa Dispensary
Page 358
Annex
Audit Report of the Hospital Committee Accounts
For the Financial Year 948/949
By the Auditor Mr. ⟦Musa Barukh⟧
1- Income and Expenditure Accounts
2- Balance Sheet as of 31 / 3 / 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 Outstanding Checks for the Hospital
8- Schedule of Inventory Assets
Page 360
Appendix No. (1)
Israeli Hospitals Committee - Baghdad
Income and Expenditure Account for the year ended 3/31/1949
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Food fees | 444 | 24125 | | | Salaries | 790 | 14748
Hospitalization, sterilization, and circumcision fees | 250 | 155 | | | Cost of living | 689 | 5200
Sleeping fees collected from the poor | 490 | 640 | | | Subsistence | 974 | 14822
Operating room fees | 174 | 1522 | 994 | 26441 | Clothing and bedding | 924 | 221
Doctors' income and laboratory complex | | | | | Fuel and soap | 596 | 1826
Consultations | 274 | 2847 | | | Furniture and tools | 042 | 227
Childbirth | 150 | 960 | | | Electricity, water, and telephone | 661 | 1805
Operations | 808 | 3528 | | | Stationery | 704 | 219
Analysis | 649 | 2741 | | | Miscellaneous expenses | 196 | 1095
X-ray | 221 | 1408 | | | Medicines and dressings | 454 | 2055
Electrocardiogram machine | 500 | 321 | 610 | 11807 | Surgical instruments | 984 | 291
Other income | | | | | Analysis department supplies | 419 | 69
Half of the kiosk income | 547 | 4719 | | | " " X-ray | 240 | 201
Guarantee of the supplier and Elias | 850 | 100 | | | " " Electrocardiogram machine | 164 | 23
Metro hospitalization guarantee | ⟦line⟧ | 125 | | | Electrical repairs and water pipes | 298 | 408
Donations and gifts | 496 | 1867 | | | Repairs and renovations | 989 | 1747
Private clinics | ⟦line⟧ | 200 | | | Maintenance and property tax | 829 | 274
Donations for the renovation of free wards | 500 | 1416 | 393 | 8529 | Renovation of free wards | 164 | 1286
Endowment income | | | | | Doctors' share of: | |
Hospital's share of the Nuriel Waqf | 570 | 1684 | | | Consultations | 009 | 1422
External endowments | 129 | 126 | | | Childbirth | 025 | 155
Rents | 990 | 2670 | | | Operations | 870 | 779
Nursing Mothers Relief Society for salaries (midwives and nurses) | ⟦line⟧ | 917 | | | Analysis | 078 | 1389
Allocations of the Lay Council for all hospitals (including Dr. Souri Sassoon's salary) | 829 | 4123 | 528 | 9520 | X-ray | 178 | 918
| | | 525 | 56297 | Electrocardiogram machine | 750 | 160
| | | | | Total | 870 | 4824
| | | | | Grand Total | 038 | 52259
Page 361
(1) ⟦illegible⟧
Nicknamed - Khalil - Mixed Hospital Committee
Budget for the year 1933 at its end, in addition to expenses and revenues
Revenues | Dinar Fils | Expenses | Dinar Fils | Dinar Fils
Statement | | Statement | |
Balance at the beginning of the period | 140/18 | Medicines | 22/225 |
General donations | 200/000 | Furniture and medical supplies | 55/050 |
Subscriptions | 422/887 | Medical and technical expenses (salaries) | 20/060 |
Special donations | 22/000 | General furnishings | 1/555 |
Company stock profits | 8/881 | Total hospital expenses | | 300/333
Cash deliveries | 0/000 | | |
Real estate income | 50/801 | Expenses | 27/475 |
Cash gifts | 5/000 | Stationery | 0/050 |
Government allocations | 50/000 | Rental expenses | 8/506 | 808
Donations in synagogue | 55/009 | Water and electricity | 13/138 | 23/000
Donation box | 1/072 | Transportation fees | 8/031 | 5/000
Assistance from individuals | 3/000 | General expenses | 1/500 | 708/811
General expenses | 1/000 | Total expenses | |
Miscellaneous expenses | 0/000 | Social assistance | |
Rent allowance from Alliance School | 8/030 | Cash assistance for the poor | 37/375 | 675
In-kind donations | 7/727 | In-kind assistance | 0/000 | 058
Interest on deposited funds | 8/383 | General medical assistance | 0/510 | 1/000
Assistance from the Charitable Society | 7/487 | Educational expenses | 8/878 | 3/333
Total revenues | 282/322 | Transportation fees for the poor | 0/007 | 1/000
| | Assistance for religious school students | 13/500 | 58/358
| | Other expenses | |
| | Maintenance and restoration expenses | 18/210 | 0/750
| | Cleaning workers' wages | 1/200 | 2/000
| | Sundries | 0/300 | 0/300
| | Bonuses for hospital employees | 0/000 | 0/000
| | Total other expenses | 19/710 | 3/050
| | Grand total of expenses | 395/751 | 772/250
Statement | Dinar Fils | | |
Revenues | 282/322 | | |
Expenses | 55/050 | | |
Balance | 227/272 | | |
Total | 282/322 | | |
Fund balance | 8/813 | | |
General total | 291/135 | | |
Note: ⟦illegible⟧
(Signature of the Committee Accountant)
Page 362
Expenses | Fils | Dinar | Fils | Dinar
Mar Elias Hospital (and beyond) | | | 52259 | 48
Rima Khadouri Hospital | | | |
Salaries | 094 | 1891 | |
Cost of living | 082 | 677 | |
Medicines and bandages | 525 | 243 | |
Fuel and soap | 267 | 49 | |
Telephone, water and electricity | 207 | 119 | |
Stationery | 421 | 23 | |
Clothing and furniture | 745 | 7 | |
Miscellaneous expenses | 208 | 78 | |
Doctors' share of revenues | 126 | 546 | 2625 | 790
Dar Al-Shifa Dispensary | | | |
Salaries | 894 | 1677 | |
Cost of living | 166 | 600 | |
Medicines and bandages | 725 | 504 | |
Dispensary building rent | – | 100 | |
Miscellaneous expenses | 596 | 124 | 2025 | 281
| | | 59050 | 291
Imports | Fils | Dinar | Fils | Dinar
Mir Elias Hospital Committee (previous) | | | 515 | 56227
Reeja Kadoorie Hospital | | | |
Treatment fees | 600 | 208 | |
Accommodation fees | 205 | 251 | |
Miscellaneous income | 968 | 21 | |
Doctors' income | 417 | 958 | 190 | 1450
Dar Al-Shifa Dispensary | | | |
Treatment and dressing income | 258 | 205 | 258 | 205
Deficit | | | 067 | 58093
| | | 156 | 927
| | | 219 | 59020
Page 363
(2)
From him | Fils | Dinar | To him | Fils | Dinar | Statement
| | | | 830 | 35455 | (Carried over) from the side due to him
| | | | | | Due to him from the hospital
| 805 | 1381 | 630 | | | In six ⟦1941⟧
| 772 | 280 | | | | Summer loss
| 525 | 535 | | | | Fire insurance
| 33 | 637 | | | | Repair of the vaccination car
| 711 | 215 | | | | Nurses' transportation fare
| 243 | 45 | | | | Municipal equipment
| 7 | 537 | | | | District telephone
| 87 | 802 | | | | Rima Hospital loan
| 335 | Visitors | 037 | 095 | 37 | Price of chairs and other tools
| | | | | | Hospital expenses
| 1381 | 348 | | | | In six ⟦1941⟧
| 002 | 221 | | | | Summer loss
| 605 | 587 | | | | Fire insurance
| 001 | | | | | Hospital telephone
| 335 | Visitors | 037 | 095 | 37 | Miscellaneous expenses
| | | | 335 | Visitors |
From him | Fils | Dinar | To him | Fils | Dinar | Statement
5/5 | 77325 | | | | | (Carried over) from the side due from him
| | | | | | Due from him from the hospital
| 805 | 105 | 002 | | | In six ⟦1941⟧
| 152 | 502 | | | | Winter loss
| 19 | 823 | | | | Winter surplus
| 823 | 713 | 031 | 050 | 81 | Advertising profits
| | | | | | Hospital expenses
| | | | | | Hospital winter budget
854 | 509 | 854 | 509 | | |
| | | | | | Rent
630 | 630 | 85 | | | |
251 | 73 | | | | |
Dirham | 5035 | | | | |
Page 364
On 21 / 2 / 1949
| Fils | Dinar
Cash ⟦...⟧ | | 204
Bills of exchange | | 590
" | | 50
Account | | 121
Account | | 24
⟦...⟧ | | 45
| Fils |
| 162 |
| 943 |
| 104 |
| 708 |
| 916 |
| 295 |
| 121 | 4998
| 069 |
⟦...⟧ | 500 | 97
⟦...⟧ | 254 | 1257
⟦...⟧ | 427 | 128
| | 2650
| | 2258
| | 10964
Accumulated endowments of the late Sir Eliezer Kadoorie until 21 / 2 / 49
121/875 old expenses on patients, collection of which is doubtful
Income and Expenditure Account
80/689 | Deficit on 31 / 12 / 948 |
927/156 1007 775 | Deficit on 21 / 2 / 1949 | 4007
| | 11972
Liabilities
Balance Sheet as of ⟦...⟧
Statement | Fils | Dinar | Fils | Dinar
Ottoman Bank demand (overdraft) | | | 611 | 287
Periodic payments due from the hospital | | | |
From the Physical Council on account of Mr. Bashir Dankour's endowments | 150 | - | |
Miscellaneous liabilities | 689 | 4816 | |
Salary liabilities | 202 | 1970 | |
Patient service liabilities | 405 | 1454 | |
Expenses due on 21 / 3 / 49 and unpaid | 697 | 229 | 929 | 8190
Revenues received in advance | | | |
Received in advance for supplier guarantee and clothing for the year 49 / 950 | 450 | 216 | |
" " " " Dates and hay " " 49 / 950 | - | 65 | |
" " " " Property rents " " 49 / 950 | 598 | 967 | |
Realized on Mr. Bashir Al-Sayegh for his subsistence account for the year 49 / 50 | - | 150 | 848 | 1398
Endowments on account of reconstruction of free wards | | | - | 120
The late Mr. Eliezer Kadoorie | | | |
Accumulated amounts from 1 / 10 / 47 to 21 / 3 / 1949 | | | - | 1875
| | | 298 | 11972
282
585
-
465
-
750
440
246
750
224
775
298
11972 / 298 Revenues endowed for patients (⟦Maladh Khachik⟧)
11972 / 298
Page 365
M/ M / 6 / 14 on ⟦1946/6/14⟧ Rima Khedouri Hospital Committee
H/ Revenues
Statement | Fils | Dinar | Statement | Fils | Dinar
From property | 1 | 286 | (Opening balance in Baghdad Bank) in Credit Bank in Finance | 782 | 211
From donations | 305 | 585 | Rima Khedouri Hospital on 14 / 6 / 46 | |
From ⟦illegible⟧ | 085 | - | Expenses | |
From ⟦illegible⟧ | 015 | - | What was paid according to checks drawn on the Credit Bank as follows: | |
From ⟦illegible⟧ | 035 | 121 | Check No. 4183 | 050 | -
From ⟦illegible⟧ | 034 | - | Check No. 4184 | 373 | 373
From ⟦illegible⟧ | 053 | 057 | Check No. 4185 | 731 | 202 | Check No. 4186 on 14 / 6 / 46 | 333 | 503
| | | Check No. 4187 on 14 / 6 / 46 in the custody of the treasurer | 357 | 732
| | | Statement of petty cash expenses | 518 | 323
From it | | | M/ 500 Dirhams according to list No. 1 on 14 / 6 / 46 in the custody of the treasurer | 212 | 055
M/ 500 Dirhams | 731 | 133 | M/ 500 Dirhams " " " 2 on 14 / 6 / 46 " " " " | 052 | -
M/ 500 Dirhams | 098 | 301 | M/ 500 Dirhams " " " 3 on 14 / 6 / 46 " " " " | 733 | 835
M/ 500 Dirhams | 807 | 100 | M/ 500 Dirhams remaining with the treasurer on 14 / 6 / 46 according to list No. 4 | 051 | -
M/ 500 Dirhams | 313 | 533 | In the custody of the treasurer on 14 / 6 / 46 according to list No. 5 | 836 | 8368
M/ 500 Dirhams | 538 | 033 | By Rima Khedouri Hospital on 14 / 6 / 46 | 060 | -
Total | 833 | 8334 | M/ M / 6 / 14 on 14 / 6 / 46 balance on 14 / 6 / 46 in Credit Bank in Finance | 578 | -
| | | Total | 782 | 836
M/ M / 6 / 14 on 14 / 6 / 46 in the custody of the treasurer according to list No. 4
Settlement of amounts in the custody of the treasurer on 14 / 6 / 46
(From and to it) Opening balance in the custody of the treasurer on 14 / 6 / 46
782
836
For hospital petty cash | 050 | Dirham | 782 | 836
For hospital petty cash | 853 | 057 | |
Total | 333 | 235 | 782 | 836
M/ M / 6 / 14 on 14 / 6 / 46 in Credit Bank in Finance
M/ M / 6 / 14 on 14 / 6 / 46 in the custody of the treasurer
700
577
700
577
782
836
Page 366
Appendix No. (3)
Accounts Payable at the end of 3/31/1949
Page | Dinar | Fils
Sassoon Nahum | 17 | 50 | 500
Isaac Abboudi Jwayla | 20 | 105 | 500
A. S. Al-Rakubini Store | 24 | ⟦...⟧ | 500
Naji Shamya | 26 | 21 | 118
Ali Saffid | 29 | 55 | 100
Sassoon Heskel Khazzam | 30 | 34 | 192
Youssef Selim | 31 | 11 | 250
Blind Consolation Society | 32 | 32 | 599
Charitable Sewing Society | 32 | 10 | 500
Shimon Hakham Shimon | 33 | 10 | 906
South British Insurance Store | 34 | 114 | 266
Income Secretariate | 35 | 853 | 201
Youssef Heskel, Milk Contractor | 36 | 715 | 549
Moussa Ibrahim, Ice Contractor | 37 | 101 | 808
Dawn Brother London Store, Surgical Instruments | 40 | 609 | 891
Sina Drugstore | 42 | 94 | 500
Abdul Aziz Drugstore | 43 | 3 | 900
Carr Drugstore | 43 | 36 | 485
Kaka Drugstore | 44 | 13 | 500
Al-Fayhaa Drugstore | 45 | 38 | 900
Iraq Company Drugstore | 46 | 31 | 300
Al-Ittihad Drugstore | 47 | 7 | 370
Al-Hilal Drugstore | 47 | 56 | 160
Q. H. Kinana Drugstore | 48 | 19 | 200
Ibrahim Sanad Drugstore | 49 | 33 | 140
Philip Nari Drugstore | 50 | 22 | 500
Nofal Drugstore | 50 | 4 | 500
Saleh Drugstore | 52 | 128 | 585
Jouri Drugstore | 53 | 38 | 900
Hikmat Drugstore | 53 | 21 | 700
685 53 and beyond
Page 367
Continuation of Appendix No. (3)
Continuation of Credit Services Page 2
Fils | Dinar | Client | Description
685 | 3264 | | Brought forward
675 | 53 | 54 | Dabira Drug Store
104 | 10 | 58 | Fawzi Pharmacy
600 | 3 | 58 | Al-Ahali Pharmacy
325 | 48 | 59 | Al-Sarraq Drug Store
568 | 35 | 60 | Daniel Shamoun Moshi
358 | 79 | 60 | Mesopotamia Pharmacy
000 | 15 | 61 | Baghdad Soap Company
859 | 426 | 63 | Gurji Drug Store
000 | 231 | 64 | Frank C. Strick & Co. Ltd.
525 | 8 | 66 | Orosdi-Back
000 | 120 | 67 | Sassoon Zubaida
001 | 20 | 68 | Samon Bahr
639 4316 Total
Page 370
Appendix No. (5)
Debit Balances as of 3/31/1949
Dinar | Fils | Page |
185 | 89 | 1 | Saleh Qattan
200 | 16 | 1 | Muzahim Saleh
000 | 2 | 1 | Dispensary House Apportionment Bank
000 | 45 | 2 | Electricity Department (Deposits)
000 | 40 | 2 | Carbolic Acid Company Limited (Deposits)
000 | 126 | 3 | Telephone Department (Deposits)
000 | 37 | 3 | Permanent Advances
400 | 0 | 5 | Mahmoud Abdel Khaleq
000 | 7 | 7 | Isaac Shakoori
000 | 3 | 8 | Muhammad Sharif
000 | 9 | 11 | Shaul Hezekiel
000 | 000 | 13 | Sassoon Hai
000 | 000 | 20 | Yusuf Hezekiel Naqqash
000 | 225 | 22 | Ahmed Al-Salloum
080 | 10 | 29 | Schools Committee
970 | 103 | 41 | Khedhouri Ezra Lavi Company
835 | 654 | |
14
Page 371
Annex No. (6)
Debit Salary Balances as of 3/31/1949
Fils | Dinar | Page |
4 | 531 | 5 | Dr. Haroun Hayma
128 | 470 | 8 | Naji Jinayat
— | 350 | 9 | Salman Khadouri
10 | 523 | 18 | Naeema Ibrahim
— | 825 | 23 | Doris Yousif
— | 196 | 92 | Ezra Munshi
2 | 537 | 119 | Suspense Accounts
138 | ⟦3⟧427 | |
14
Page 373
Appendix No. (7)
Rent Details
Details of properties belonging to Meir Elias Hospital with total revenues and expenditures
For the year 4/1/948 to 3/31/949
Property Register Page | Property Type | Number | Locality | Liability 3/31/949 | Received until 3/31/949 | Carried over to year 949/950 | Rent Due Date | Items during the year 948/949 | Tenant Name
72 | House | 14/106 | Taht al-Takiya | - | - | - | 1 November 708 | - | Ezra Zion Sindi Agreement
90 | Shop | 25/107 | Torah | 152 | 96 | 56 | 1 November 710 | 721 8 | Najia M. Mashay
99 | Shop | 2/2 | Adjacent to Hospital | - | - | - | - | - | Residence of Dr. Sassoon
105 | Shop | 207/114 | Taht al-Takiya | 500 78 | 500 75 | 3 | 5/1/949 | 250 10 | Husni Ali Al-Mu'min
105 | Shop | 166/7 | Ras al-Qarya | 70 | 70 | - | 4/1/949 | 687 8 | Ahmed ⟦Najm⟧ Al-Khaffaf
106 | Shop | 21/9/1 | Al-Rashid Street | 665 56 | 665 56 | - | 10/24/948 | 822 20 | Abdul Ahad Shamoun
106 | Shop | 54/148 | Taht al-Takiya | 400 82 | 400 82 | - | Until June 709 | 200 15 | Naji Hanin
112 | Shop | 414/94 | Torah | 877 10 | - | 877 | 1 August 709 | 881 1 | Mahmoud Abdul Khaliq
116 | Shop | 29/97 | Torah | 20 - | 825 11 | 175 8 | 1 July 710 | 881 1 | Husni Hudhouri
116 | Shop | 27/97 | Torah | 20 - | 416 12 | 584 7 | - | 881 1 | Husni Abdul Razzaq
122 | Shop | 41/127 | Torah | 20 - | 825 11 | 175 8 | - | 681 14 | Husni Hudhouri
142 | Shop | 410/94 | Torah | 917 11 | 11 - | 917 | 1 May 709 | 881 1 | Muhammad Sharif
143 | Shop | 416/94 | Torah | 11 - | 11 - | - | - | 881 1 | Nazel Hanin
145 | Shop | 406/94 | Torah | 775 9 | 977 8 | 798 | - | 881 1 | Murtadha Joker
146 | Shop | 414/94 | Torah | 877 11 | 960 9 | 917 | - | 881 1 | Sassoon Jabi
147 | Shop | 408/94 | Torah | 917 11 | 11 - | 917 | - | 881 1 | Mahmoud Abdul Khaliq
48 | House | 54/107 | Qanbar Ali | 200 | 200 | - | 4/1/949 | 416 7 | National School
124 | Shop | 253/44 | Kawlat | 100 | 100 | - | 10/1/948 | 967 10 | Moshe Ezra
134 | House | 20/94 | Abbas Effendi | 500 108 | 877 61 | 623 46 | 1 November 710 | 947 24 | Yusuf Hanin
139 | House | 59/17 | Torah | 125 64 | 125 59 | 5 - | 1 August 709 | 800 7 | Isaac Shakarji
145 | Hospital | - | Alwiyah | - | - | - | - | 15 | -
148 | House | 25/17 | Torah | 225 158 | - | 225 58 | 1 November 710 | 906 7 | Eliyahu Yusuf
149 | House | 77/149 | Daring ⟦...⟧ | - | - | - | - | 550 1 | -
149 | Shop | 294/94 | Torah | 215 | 500 140 | 500 74 | 10/1/949 | 156 10 | Dr. Edward Bani Ephraim
151 | Shop | 170/9 | Ras al-Qarya | 90 | 90 | - | 4/1/949 | 595 7 | Moshe Daoud
154 | Khan | 256/224 | Kawlat | 840 257 | 090 147 | 750 110 | 1 November 710 | 557 18 | Naim ⟦...⟧
154 | Plot | 254/224 | Kawlat | 200 428 | 225 | 200 203 | 12/31/950 | - | Ahmed Al-Salam and Abdul Razzaq
164 | House | 5/7 | Hospital District | - | - | - | - | 600 15 | Residence of Dr. Sussman
195 | House | 28/125 | Bataween | 740 242 | 840 155 | 500 87 | 1 November 710 | 592 15 | Naim Abdullah Kajo
| House | 240/117 | Taht al-Takiya | - | - | - | - | - | -
146 | Shop | 410/94 | Torah | 898 245 | 938 227 | 960 17 | 4/1/949 | - | -
| Floor | 24/115 | Torah | - | - | - | - | - | -
20% of net revenues
Refer to paragraph (5) of the report
Dated 12/17/948 still unpaid
See date 8/10/948 and refer to letter 494/256
Accountant Yusuf Rafla
According to a paper from the name of Daniel Cohen and Tawfiq Al-Shammaa
80% of the joint endowment
with Al-Shammaa Foundation
What follows
974 234
858 250761 2051 28 710
Page 374
(7) Appendix
Statement of expenses for Mar Elias Hospital and its affiliated clinics for the month of November 1948
General Expenses
Statement | Mar Elias Hospital | Rima Khedhouri Clinic | Total | Total expenses up to October 1948 | General total up to November 1948 | Remarks | Document No. | Entry No.
Furniture and tools transport | 807 | — | 807 | — | 807 | According to the list | 3/1200 | 72
Eye inspection | 7678 | — | 7678 | 251 | 7929 | — | 5/1600 | 80
Malaria control | — | — | — | — | — | — | 5/10 | 83
Vaccination expenses | 056 | — | 056 | 087 | 143 | According to the list | 6/1611 | 84
Blood test expenses | 7828 | — | 7828 | — | 7828 | According to the list | 3/33 | 501
Consumption | 822 | — | 822 | 52250 | 53072 | According to the list | 12/12 | 201
Patient hospitalization | 040 | — | 040 | 8200 | 8240 | According to the list | 35/861 | 122
Patient subsistence | 881 | — | 881 | 77800 | 78681 | — | 3/862 | 123
Heating expenses | 881 | — | 881 | — | 881 | — | 13/863 | 124
Cooling expenses | 881 | — | 881 | — | 881 | — | 7/864 | 125
Cleaning expenses | 881 | — | 881 | — | 881 | — | 8/865 | 126
Laundry expenses | 881 | — | 881 | 713 | 1594 | — | 13/866 | 127
Tools expenses | 881 | — | 881 | — | 881 | — | 13/867 | 128
Transport fees | 881 | — | 881 | 5663 | 6544 | — | 20/868 | 129
Miscellaneous expenses | 881 | — | 881 | 77817 | 78698 | — | 3/869 | 130
Lighting expenses | 881 | — | 881 | 7311 | 8192 | — | 8/870 | 131
Water expenses | 351 | — | 351 | — | 351 | By estimation | 25/701 | 132
Telephone | 733 | — | 733 | — | 733 | Bureau estimation | 1/853 | 133
Repairs | 881 | — | 881 | 12877 | 13758 | By estimation later | 9/863 | 134
Stationery expenses | 807 | — | 807 | 5232 | 6039 | List | 13/871 | 135
— | 510 | — | 510 | — | 510 | Hospital | — | 561
Medical expenses | 17030 | — | 17030 | 54485 | 71515 | — | 11/874 | 861
— | 055 | — | 055 | — | 055 | — | 13/875 | 862
Pharmacy expenses | 521 | — | 521 | 515 | 1036 | According to the list | 13/876 | 863
— | 585 | 7 | 592 | 030 | 622 | — | 7/877 | 136
Laboratory expenses | 7558 | — | 7558 | 76780 | 84338 | List | 56/878 | 137
— | 500 | — | 500 | 82400 | 82900 | — | 24/879 | 138
X-ray expenses | 500 | — | 500 | — | 500 | According to the list | 5/7 | 139
Dental expenses | 500 | — | 500 | 55830 | 56330 | According to the list | 15/880 | 140
Hygiene expenses | — | — | — | — | — | — | 6/881 | 141
— | — | — | — | 8385 | 8385 | According to the list | 1/882 | 142
— | — | — | — | — | — | — | 21/511 | —
Add (5) millimes
And recorded in revenues in November
Add 50 fils according to entry 18/8/1948
Distributed by percentage
Added as trusts in the hospital's liability
Total 777 ⟦illegible⟧ 805 515 85753 868
Page 375
(2)
Register Page | Property Type | Number | Neighborhood | Responsibility on 3/31/949 | Realized on 3/31/949 | Carried over to year 49/950 | Rent Due | Spent during year 48/949 | Tenant Name
147 | House | Remaining 1/272 | Next to Hospital | 2761 858 | 2051 650 | 710 208 | - | 224 972 | Residence of Dr. Totar
148 | " | 4/7 | Under the Tekkiye | - | - | - | Until 3/15/949 | 17 750 | " Dr. Padwan
149 | " | 57/115 | Shorja | 121 450 | 121 450 | - | - | 18 975 | " " " " " " " "
150 | Store | 178/158 | Shorja | - | - | - | 1/8/949 | 58 570 | Hussein Al-Sayyid Abbas
151 | Khan | 356/224 | Kulut | 526 660 | 400 | 126 260 | Until 711 | 28 875 | Yaqub Siraj
152 | " | " | " | 208 840 | 88 090 | 120 750 | - | 12 096 | " " " " " " " "
| | | | 2628 588 | 2670 990 | 967 598 | | 274 879 |
140 | Shops | 148/15 | Qanbar Ali | | | | | |
117 | House | 57/112 | Abbas Effendi | | | | | |
94 | Orchard | 57 | Ali Al-Sharqi | | | | | |
Sharifa, wife of the late Dr. Totar
Not to be increased in the endowment amount, but for the benefit of
Partnership with schools and not to be increased in the endowment amount for the benefit of Ezra Sassoon Society
Residing in Al-Khayyat house on the Hospital road