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Report on the audit of the accounts of the Jewish Hospitals Committee in Baghdad for the fiscal year 1941 / 1942 by the auditor Mr. Shlomo ⟦Suwayh⟧
IJA 3702
Financial Records, Jewish Hospitals Committee and the Jewish Lay Council
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These are financial documents from the Baghdadi Jewish community. Included are budgetary and audit reports from the Jewish Hospitals Committee and the Jewish Lay Council.
AI en Translation, Pages 401-425
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His Excellency the President of the Lay Council, 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 / 1949. 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 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 fiscal year 1947 / 1948. Expenditures 2 - Salaries and Cost of Living I have conducted a thorough audit of the salary accounts, especially regarding doctors, nurses, and administrative staff, and I have 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, 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 the X-ray operation and are not included in the hospital's staff establishment, 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 mentioned grant. 3 - Daily Marketing Lists - Provisions Provisions are still being purchased through the trust method by a specific official for that purpose. I have conducted a relative audit of the daily marketing lists and verified their consistency with the requisition lists. I also verified the price breakdowns and vouchers of those lists selected for auditing, and the result was satisfactory. However, the requisition 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 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 less than they are now by a degree. - To be continued -
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( 2 ) The disbursement documents attached to this account are complete legal documents and the amounts mentioned therein have actually been spent for the purposes of the competent department according to the powers granted under the Basic Law and reached until June 1934 an amount of ⟦twenty-five⟧ thousand eight hundred and forty-two dinars and six hundred and thirty-eight fils according to the details listed in the account statements attached to this account. And in the year 1934 the account was as follows: The previous committee had reserved an amount of eight hundred dinars in the current account at the Ottoman Bank in the name of the hospital and the profits for it reached an amount of three dinars and ⟦...⟧ fils Hospital Budget A - The hospital's revenue from government allocations amounting to 83/331 dinars monthly and any other miscellaneous amounts - The hospital received an amount of seven hundred and twenty-five dinars and 775 fils from government allocations for the first three months of the year 1934 according to official receipts and the hospital received an amount of 3173/775 dinars from the hospital from government allocations for the remaining nine months of the year 1934 according to official receipts and the total reached (3900) dinars except for the 83/331 dinars of the remaining government allocations until 31 / 12 / 1934 owed by the government according to the list sent to the Ministry of Finance in the amount of 73/8331 dinars received in the following year and added to the account of that year in the following manner: 5333 | 871 | The total amount according to government allocations for a full year 3183 | 137 | The amount received until 31 / 12 / 1934 owed by the government 6633 | 738 | 28 | 007 | Added to it the profits from the Ottoman Bank for the interest value 3173 | 775 | The total amount according to government allocations until the year 1934 B - The amounts mentioned in paragraph (A) above have been received according to official receipts The hospital received an amount of one hundred and twenty-five dinars and 500 fils from government allocations for old allocations that were owed by the government and the amounts mentioned above have been recorded to the revenue account (Refer to the attached account receipts) The disbursement documents belonging to the accounts mentioned in paragraph (A) above are complete legal documents and have no flaw The hospital received an amount of one hundred dinars from other revenues and this amount has been recorded to the revenue account according to official receipts The hospital received an amount of one hundred dinars from government allocations for the first three months of the year 1934 according to official receipts The hospital received an amount of one hundred dinars from government allocations for the remaining nine months of the year 1934 according to official receipts The hospital received an amount of one hundred dinars from government allocations for the first three months of the year 1934 according to official receipts The hospital received an amount of one hundred dinars from government allocations for the remaining nine months of the year 1934 according to official receipts The hospital received an amount of one hundred dinars from government allocations for the first three months of the year 1934 according to official receipts The hospital received an amount of one hundred dinars from government allocations for the remaining nine months of the year 1934 according to official receipts
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( 5 ) B - Claims of patients on 3/31/1949 who had previously left the hospital Dinar Fils | Patient Name | Date of Entry | Date of Exit 325 | Farha Nassim | 4/5/1947 | 4/11/1947 2 895 | Abdul Mahdi | 6/12/1947 | 7/5/1947 5 000 | Abdul Mohsen | 7/6/1947 | 7/16/1947 2 780 | Ibrahim Khudair Nawi | 8/5/1947 | 8/10/1947 150 | Zuhair Salman | 2/12/1948 | 2/13/1948 12 220 | Yaqoub Hannai | 3/6/1948 | 3/10/1948 1 500 | Abdul Razzaq Hamid | 6/25/948 | 7/4/1948 1 280 | Naeem Moshi Bayous | 7/11/948 | 7/17/1948 960 | Samha Yaqoub Haskeel | 3/8/1949 | 3/16/1949 3 750 | Naeema Kadhim | 1/13/949 | 2/12/1949 30 360 | Total | | Doctors' Revenues 11 - I examined the operations 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 48/1949 fiscal year (Appendix No. 1) I attach a table containing details of 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, there was an excess 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 | 1855 661 | 355 661 Miscellaneous expenses | 1000 000 | 1595 196 | 95 196 - Medicines and guarantees | 2750 000 | 3055 352 | 305 352 Supplies for the Heart Examination Department | Nothing | 23 163 | 23 163 Electricity repairs and water pipes | 350 000 - | 408 348 | 58 348 Completion of repairs for free wards | Nothing | 1286 162 | This amount was spent from the original donations directed by benefactors, which amounted to 1416/500 Dinars Rima Khedouri Hospital Cost of living | 662 000 | 677 582 | 15 582 - To be continued - ( 2 ) In previous years | 863 | 6511 | Previously 000 | 001 | In the month 12/31/86 000 | 001 | 6/7 000 | 782 | 31/6 863 | 3291 | 663 | 2281 | On 12/31/86 the remaining pension provision balance 000 | 2001 | 535 | 871 | On 12/31/83 provision balance 075 | 2831 | According to the complex's budget on 12/31/83, it appeared to us that the cost of building the house plus the improvements and additions made to it up to the mentioned date reached -/3 thousand dinars according to the 12/31/81 budget, and on 12/31/82 it reached 3743 dinars. Since the remaining balance of the pension provisions up to the two mentioned dates above, amounting respectively to 2281 dinars and 2831 dinars, were used wholly or partially to cover the aforementioned construction expenses, the remaining balance of the construction cost according to the 1983 budget was financed by a loan from the general fund provisions for the year 1983 as shown in the balance sheet for the year 1983 under the item Loan from the General Fund. Depreciation Provisions - Furniture On 12/31/83, it appeared to us that the cost of the furniture used in the complex reached in the budget of that date an amount of -/1 dinar And according to the complex's budget on the date mentioned above, the accumulated depreciation provision balance for furniture and equipment reached on the mentioned date an amount of And we found that an amount of 337/337 dinars on 12/31/86 was used to pay part of the cost of furniture and equipment purchased on the mentioned date Also, the aforementioned depreciation provisions were used entirely to cover the expenses of purchasing the aforementioned furniture and equipment according to the 1983 budget Under full depreciation | Group of funds | What pertains to that | Depreciation provisions | In previous years | 12/31/83 | 12/31/73 | Depreciation provision balance on | 13 | 061 | 12/31/83 | 5/31/73 | In the mentioned year | 28 | 835 | 5/31/83 | 3/31/83 | Liquidation of furniture balance | 61 | 032 Except for depreciated furniture | 7/31/83 | 7/31/83 | Depreciation balance | 7 | 038 Maintenance Committee 12/31/83 | 12/31/83 | 12/31/83 | Remaining balance | 7 | 000 .. and the mentioned provisions | 12/31/83 | 11/31/83 | Used furnishings | 7 | 004 | 7/31/83 | 3/16/83 | In the following year | 23 | 007 | 7/31/83 | 7/31/83 | Remaining depreciation balance | 8 | 076 Value of furniture that was depreciated | 11/31/83 | 11/31/83 | Depreciation provision balance | 7 | 000 | 10/31/83 | 10/56/83 | In the mentioned year | 01 | 000 | 6/31/83 | 6/56/83 | Depreciation balance | 8 | 083 Value of depreciated furniture | 6/31/83 | 6/31/83 | In the year 1983 | 7 | 584 1531/003 | | | | 337 | 337 ⟦line⟧ To be continued ⟦line⟧
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( 5 ) Pursuant to entry No. 51 on 16/6/1936 in the Journal Amount | From Account | With Explanations | To Account 566 | Qasira Ledger | 3/5/1936 | 11/3/1936 6 538 | Municipal stock profit | 6/3/1936 | 5/7/1936 5 ... | Municipal share | 3/7/1936 | 21/7/1936 6 087 | Debts due to it | 5/8/1936 | 0/8/1936 051 | From Yehuda | 16/6/1936 | 16/6/1936 21 066 | Municipal stock profit | 2/6/1936 | 0/16/1936 1 400 | Share of municipal profits | 3/56/1936 | 3/7/1936 1 086 | Debts due to it | 11/7/1936 | 17/7/1936 039 | Remaining balance due | 8/6/1936 | 21/6/1936 6 057 | Due to others | 6/1/1936 | 6/16/1936 56 026 | Total | | Notes Based on a decision by the General Jewish Hospital Committee in its session held on May 12, 1936 (And in its favor) recorded for it on 16/6/1936 we recorded that the cost of acquisitions obtained in the year 1935 On 16/6/1936 we recorded that the cost of acquisitions obtained in May and recorded in Journal No. 1 Accordingly, at the present time, this does not change anything in the total account of the General Hospital Department unless it was on Based on the following: Remainder | Value of distributed amounts | Balance in 1935 | Account Name 466 235 | 207.81 235 | 0051 ... | General Hospital Light 556 133 | 5081 133 | 0051 ... | Kitchen expenses and medicines 53 231 | 5301 231 | 0001 ... | Patient equipment 546 656 | 5546 656 | 4576 ... | Hospital sundries 66 621 | 66 621 | 75 ... | Advances for hospital employees and its building 85 836 | 803 836 | 056 ... | Maintenance of hospital acquisitions 2861 621 | 2861 621 | 285 ... | Remaining balance of accounts due and debts | | | In the name of the account being correct | | | In the year 1935 it settles according to what is in its records Head of Accounts Accountant 51 280 | 773 685 | 633 ... | Total
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( 2 ) Hospitals 73 | 337 | 7731 | 337 | 000751 | Carried forward balance 61 | 221 | 002 | 221 | 000885 | Council allocations 1 | 335 | 631 | 335 | 000631 | Our allocations It appears from the table above that the allocations spent for hospitals have reached in total until 31 / 7 / 1951 an amount of Council allocations and ⟦illegible⟧ our allocations total 61 368 / 761 Dinars according to the disbursement documents submitted by the esteemed Hospitals Committee The disbursement documents submitted by the aforementioned committee have been audited by us and found to be consistent with reality and accordingly we recorded the amounts spent to the account of the aforementioned committee until 31 / 6 / 1951 and it became clear to us during that 120 Dinars we recorded from ( 71 ) hospital allocations were recorded incorrectly until 31 / 5 / 1950 000 / 100 Dinars we recorded from ( 71 ) hospital allocations were recorded incorrectly and accordingly we recorded ⟦illegible⟧ until 31 / 7 / 1951 ( 2 ) And for the benefit of ( 31 / 6 / 1951 ) from our allocations we recorded an amount of from the trust funds deposited with us and 31 / 6 / 1951 and accordingly we recorded it in our account an amount of The amounts received by the committee from our allocations and the Council's allocations <del>⟦illegible⟧</del> until 31 / 7 / 1951 an amount of 113 / 786 Dinars according to the records An amount from our allocations totaling 100 / 335 an amount of 31 / 6 / 1951 ( shown in the table ) and the remainder an amount of An amount of until 31 / 7 / 1951 an amount of 113 / 786 Accordingly, the committee's allocations according to the records until 31 / 5 / 1951 an amount of An amount of we hope to renew the remainder of our allocations and the Council's allocations mentioned above as we requested above that you do not forget our allocations from the profits of the aforementioned allocations by us which reached our allocations mentioned in the table above ( our allocations arrived ) an amount of an amount of until 31 / 7 / 1951 ( 3 ) And for the benefit of ( 31 / 6 / 1951 ) from the hospital allocations an amount of from the trust funds deposited with us according to the disbursement documents submitted by the aforementioned committee according to the disbursement documents from our aforementioned allocations ( 4 ) And for the benefit of ( 31 / 7 / 1951 ) an amount of 606 / 761 hospital allocations in our name from the trust funds deposited with us from our aforementioned allocations according to the aforementioned disbursement documents Hospital allocations until 31 / 7 / 1951 an amount of 503 / 3631 hospital allocations according to the financial records until 31 / 6 / 1951 and we have recorded them in our accounts provided that these amounts and our allocations from the profits of the aforementioned allocations from our aforementioned allocations as we indicated above we requested that you do not forget an amount of 31 / 6 / 1951 an amount of 503 / 3631 or
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( 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 cleared 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 Mir Elias Hospital and confirmed the recording of important purchases 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 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 export, and acknowledged as received. C - I conducted an inventory of some 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 some materials from the surgical instruments, technical supplies, and furniture store, and found some slight differences, which were settled. E - The storekeeper began keeping records for consumable materials as mentioned in paragraph (14 B) of the audit report for the 1947/1948 financial year. 17 - I audited the accounts of Rima Khadouri Hospital and Dar Al-Shifa Dispensary locally for the 1948/1949 financial year and attach herewith a report on the audit results. Please accept my highest respect; Sincerely, Shlomo Somiekh On behalf of/ ( 7 ) In the garment 626 / 623 pieces of thin 431 / 6 / 6 in the thinness of patient allocations A - C Remaining in it the water 431 / 83 patient allocations during the nights of Eid, Rebbe Zuleikha Al-Khudairi School Not like this in paying the invoice for 17 white shirts, and to it was added invoice 431 / 6 / 6 in the thinness of patient allocations for the bank Total ⟦illegible⟧ A - C In the garment ( 686 ) 1 / 6 / 6 / 431 in the remaining supplies from the thinness of patient allocations A - C In the garment patient allocations Rebbe Zuleikha in 431 / 6 / 6 in the supplies patient allocations according to her records The percentage of profits in the medicine for the year 36 patient allocations 301 / 5 / 6 according to the balance in 431 / 6 / 6 - : Remaining budget riyals from the thinness of patient allocations according to the list riyals Zuleikha The garment message 6771 | 355 | 431 / 6 / 6 in the thinness of patient allocations 5331 | 653 | Total in patients 301 | 603 | Total ( 8 ) Dance occurred (E) in the garment 8333 / 633 in the nights of Saleh from patient expenses - B 431 / 6 / 6 in its remaining allocations from the thinness of patient allocations according to its allocations in specialization times Total amounts spent according to cash receipts from its allocation donations riyals Rebbe Zuleikha its allocations in the book Of the groups, Rebbe Zuleikha School according to the budget patches on the date of the year In the sales of goods, the total of its allocations riyals Rebbe Zuleikha A - C The garment message 7511 | 330 | 431 / 6 / 6 in the thinness of its allocations riyals patient allocations 73 | 005 | 431 / 6 / 6 in its allocations according to the thinness of patient allocations Application of allocations for the year 431 / 6 / 6 in the thinness of its allocations Zuleikha and we want to prove that here What is the allocation 431 in Rebbe Zuleikha School in every year - Total exaggerations for allocations from Zuleikha last year - to the garment 7561 / 7561 its allocations - B The garment message 3053 | 568 | (5) Her simple dance occurred, lost to cities 271 | 535 | ( From the acquisitions of 8 shirts ) budget riyals, she recorded them as message riyals of her allocations 63 | 058 | 431 / 0531 goods allocations its budget allocations in the year 35 1 | 653 | Budget groups 513 | 000 | In the budget 01 | 051 | Value of sales sold to patients 051 | 000 | In the budget book allocated 5 | 000 | In pen sales 7561 | 656 | - ⟦illegible⟧ -
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( 9 ) Report on the audit of the accounts of Rima Khedouri Hospital and Dar Al-Shifa Dispensary for the fiscal year 1948 / 1949 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 records after they are audited by its accountant. I have reviewed all the lists submitted during the year from 1 / 4 / 1948 until 31 / 3 / 1949 and after confirming their entry in the records of Meir Elias Hospital according to the procedures, I audited them locally against the records of Rima Khedouri Hospital, and the audit resulted in the following findings: - Expenditures 1 - The amounts listed below were recorded as final expenditures in the accounts without the acknowledgments of the beneficiaries of receipt. A - Revenues of Dr. Rawinschik Bank Ledger Page | Dinar Fils 159 | 18 | 740 | Revenues from 1 / 7 - 31 / 8 / 1948 163 | 7 | 680 | Revenues from 1 / 9 - 15 / 9 167 | 3 | 110 | " " 16 / 9 - 30 / 9 169 | 2 | 690 | ⟦line⟧ 171 | 1 | 840 | Revenues from 1 / 10 - 15 / 10 174 | 8 | 750 | " " 17 / 10 - 31 / 10 179 | 10 | 173 | " " 1 / 11 - 30 / 11 183 | 6 | 380 | " " 1 / 12 - 15 / 12 185 | 11 | 555 | " " 17 / 12 - 31 / 12 191 | 2 | 299 | " " 1 / 1 / 49 - 31 / 1 / 1949 195 | 7 | 238 | " " 1 / 2 / 49 - 28 / 2 / 1949 199 | 9 | 123 | " " 1 / 3 / 49 - 14 / 3 / 1949 | 89 | 473 | Total Furthermore, if we add the items of the amounts also recorded as final expenditure for the period from 1 / 4 / 49 until the termination of the services of the administrative supervisor of Rima Khedouri Hospital, the amount matches the one mentioned in the report and claimed by the aforementioned doctor. Dinar Fils 7 | 540 10 | 600 15 | 585 22 | 820 15 | 430 88 | 100 | 560 33 178 - To be continued -
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( 11 ) And here I would like to point out that the chart of the aforementioned person indicated when he underwent the operation that he entered on 21 / 4 / 1948 and left on 7 / 5 / 1948 according to the doctor's notation, but the inpatient register states that he left the hospital on 2 / 5 / 1948 and the inpatient 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 inpatient fees. 2 - Taha Jassim. He entered the hospital on 3 / 8 / 1948 and left on 11 / 8 / 1948 and it was written next to his name "free" as it was a corrective operation and nothing was collected from him. Upon follow-up, it was found that the operation performed for the aforementioned person was on 7 / 9 / 1948, i.e., approximately a year later. C - The tariff for operation fees approved by the Hospitals Committee was in two grades, first and second, and it was noted that the operation fees collected in some cases by the hospital were not based on the tariff, but rather the fee ranged between the two grades mentioned above. 4 - General notes on the inpatient and operations registers A - Inpatient Register 1 - It was not indicated in the inpatient register next to the patient's name whether he was accompanied by an escort or alone. 2 - The number and date of the bank certificate 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 Register 1 - The grade of the operation was not recorded next to the patient's name. 2 - It was not mentioned in them whether the operation was for a fee or free of charge. These two registers have currently been organized according to the rules under the guidance of the auditor Mr. Saleh Cohen on the occasion of his auditing the accounts for the 49 / 950 fiscal year. Dar Al-Shifa Dispensary The administration of Dar Al-Shifa Dispensary follows the same rule followed by Rima Khedouri Hospital regarding the submission of its accounts to Meir Elias Hospital. All lists submitted during the 48 / 949 fiscal year have been audited against the dispensary's registers, and the audit resulted in the following findings:- 1 - Expenses not supported by documents Fils | Dinar Expense during the month of April 1948, dispensary electricity fees | 335 Expense during the month of May 1948, ditto | 295 Expense during the month of June 948, ditto | 395 Expense during July for water fees for the months July - September 1948 | 540 - To be continued -
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Report on the audits of the Israeli Hospitals Committee in Baghdad for the fiscal year 1948 / 1949 for the team of Rishor and Sweih
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2 - Salaries and Professional Cadre⟦s⟧ I have conducted a thorough audit of the salary accounts, especially regarding the cadres and employees of the administration, and I have verified the correctness of the ongoing transactions in accordance with the committee's decisions and the approvals of the Lay Council regarding appointments and promotions according to Article (17) of the applicable Israeli Hospital 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 employees and staff. Since these individuals receive their salaries from the revenue of the Sahl X-ray department and are not included in the cadre of the hospital's employees and staff, they are not covered by the Lay Council's letter regarding granting half a month's salary to the employees and staff of the community. 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 specific employee for that purpose, and I have conducted a relative audit of the daily marketing lists and verified their consistency with the kitchen lists. I also verified the price estimates and components of those lists selected for auditing, and the result was satisfactory. However, the kitchen lists are usually based on the lists submitted by the ward heads regarding the number of patients present in each ward, and provisions are requested and prepared according to these lists. In the hospital, patients are classified into three grades in terms of food, as 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. We believe that if this is applied, expenditures will be lower than they are now to a degree
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( 3 ) and the inspection, and informed the Lay Council about it in its letter No. 701 dated 14/8/1949 regarding its merger with the adjacent properties. As for the amount of depreciation for the Khalidiya properties mentioned in the audit report for the year 47/1948, it was actually collected on 10/8/1949 and was considered a debt on the Lay Council for a period of six months. 7 - Guarantee of Roses, Myrtle, Dates, and Buckthorn I have confirmed the existence of contracts for the guarantee of these crops and recorded the realized portion as final revenue and carried over the remainder to the account of the 49/1950 fiscal year according to the guarantee period. 8 - Revenues of Rifqa Nuriel Endowments I have not seen the details of the revenues and expenditures for these endowments except for the letter explained by the trustee showing the hospital's share of the net revenues for the year 48/1949 as recorded below. The trustee added at the end of his letter (that it is difficult to provide details of the expenses spent on these properties in a detailed and individual manner for each property separately). | Fils | Dinar | Fils | Dinar Revenues for six months from 1/4/48 to 30/9/1948 | 250 | 1611 | | Expenses (ditto) | 241 | 774 | | 50% Hospital share thereof | 009 | 837 | 505 | 418 Revenues for six months from 1/10/48 to 31/3/949 | 000 | 3302 | | Expenses (ditto) | 869 | 773 | | 50% Hospital share thereof | 131 | 2528 | 065 | 1264 Net revenues for the 48/1949 fiscal year | | | 570 | 1682 The trustee paid 506/000 Dinars from this amount and carried over the remainder, amounting to 176/565 Dinars realized against him on 31/3/1949 as detailed below:- | Fils | Dinar On 27/7/1948 | 000 | 200 On 1/9/1948 | 000 | 140 " 5/9 | 000 | 160 " 17/9 | 000 | 150 " 7/10 | 438 | 2 " 29/11 | 000 | 100 " 5/12 | 000 | 100 " 25/1/1949 | 000 | 300 438 1152 what follows --- To be continued ---
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( 4 ) Fils | Dinar 1152 | 438 | Previous balance 100 | ... | Dated 28 / 2 / 1949 100 | ... | " 7 / 3 387 | ... | " 29 / 3 1739 | 938 333 | 933 | Deducting the amount realized against him on 31 / 3 / 1948 1406 | 005 176 | 565 | Realized on 31 / 3 / 1949 1582 | 570 9 - I have compared all the receipt vouchers issued during the 48 / 1949 fiscal year with the cash books, and their recording appeared correct except for receipt No. 3679 dated 11 / 7 / 1948. Under this receipt, 500 fils were recorded from Maryam Yehuda for Dr. Tokar's consultation, but it was recorded in the cash book as one dinar, i.e., an increase of 500 fils. Since the doctor's revenue from consultation fees is 50%, she was paid 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 48 / 1949 fiscal year against the relevant cards. The result of the audit was very satisfactory, except for some outstanding amounts owed by patients who left the hospital. The total reached 244/799 dinars on 31 / 3 / 1949. Part of it was written off according to the committee's decision, and the rest remains outstanding until now as detailed below, and the hospital administration is serious about collecting them. Fils | Dinar | Patient Name | Date of Entry | Date of Exit | Remarks 61 | 120 | Hadi Al-Askari Store | 15 / 3 / 947 | 27 / 3 / 1947 | 83 | 544 | Muayyad Ihsan | 28 / 5 / 947 | 23 / 7 / 1947 | 12 | 640 | Baruch Yusuf Khuzaymah | 12 / 4 / 948 | 3 / 5 / 1948 | 2 | 860 | Laila Saleh | 3 / 7 / 1948 | 4 / 7 / 1948 | Written off by committee decision dated 7 | ... | Yaqub Dallal | 10 / 7 / 948 | 27 / 9 / 1948 | 13 / 9 / 1949 as it is 3 | 600 | Sayyid Hassan Qazwini | 7 / 11 / 948 | 13 / 11 / 948 | uncollectible 42 | 200 | Muluk Al-Mish'al | 21 / 6 / 948 | 27 / 7 / 1948 | 8 | 270 | Tuffaha Raphael | 2 / 7 / 1948 | 10 / 7 / 1948 | 3 | ... | Hannah Ibrahim Shammai | 13 / 1 / 948 | 21 / 1 / 1948 | Against gold pledges 10 | ... | 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 / 2 / 949 | 27 / 2 / 1949 | Collected during the year 1949 / 1950 244 | 799 - To be continued -
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( 5 ) B - Patients' claims on 3/31/1949 who had previously left the hospital Exit Date | Entry Date | Patient Name | Dinar | Fils 4/11/1947 | 4/5/1947 | Farha Nassim | | 325 7/5/1947 | 6/12/1947 | Abdul Mahdi | 2 | 895 7/16/1947 | 7/6/1947 | Abdul Mohsen | 5 | ... 8/10/1947 | 8/5/1947 | Ibrahim Khadouri | 2 | 780 2/13/1948 | 2/12/1948 | Zuhair Salman | | 150 3/10/1948 | 3/6/1948 | Yaqub Hasai | 12 | 220 7/4/1948 | 6/25/948 | Abdul Razzaq Hamid | 1 | ... 7/17/1948 | 7/11/948 | Naim Noshi ⟦Moussa⟧ | 1 | 280 3/16/1949 | 3/8/1949 | Samha Yaqub Hazqeel | | 960 2/12/1949 | 1/13/949 | Naima Kazem | 3 | 750 | | Total | 30 | 360 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 48/1949 fiscal year (Appendix No. 1) I attach a table containing details of revenues and expenditures realized during the 48/1949 fiscal year, and it is noted that expenditures were less than what was allocated for them in the general budget, however, an excess occurred in some items listed below:- Excess | Actual Expenditure | Approved in Budget | Item Fils Dinar | Fils Dinar | Fils Dinar | 326 596 | 1826 596 | 1500 ... | Fuel and soap 255 661 | 1805 661 | 1550 ... | Electricity, water and telephone 95 196 | 1095 196 | 1000 ... | Miscellaneous expenses 305 352 | 3055 352 | 2750 ... | Medicines and bandages 23 163 | 23 163 | Nothing | Cardiac examination department supplies 58 348 | 408 348 | 350 ... | Electricity and water pipe repairs This amount was spent from the original donations for specific parties | 1286 162 | Nothing | Completion of repairs to the free wards | | | of the hospital, which amounted to 1416/500 Dinars | Rima Khadouri Hospital | | 15 582 | 677 582 | 662 ... | Cost of living
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( 8 ) E - Salary liabilities 138/427 Dinars (Appendix No. 6) A table is attached with 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 export, and receipt was acknowledged. C - I took inventory of some 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 took inventory of some 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 stated in paragraph (4 B) of the audit report for the 1947/1948 financial year. 17 - I audited the accounts of Rima Khadoori Hospital and Dar Al-Shifa Dispensary locally for the 1948/1949 financial year and attached herewith is a report on the audit results Please accept my highest respect ⟦line⟧ Sincerely Shlomo Somikh ⟦line⟧ A. A.