Page 427
( 10 )
B - The amounts listed below were recorded as final expenditures in the accounts without the entitled parties acknowledging receipt
Fils | Dinar | Expenditure Ledger Page | Name of Entitled Party
484 | 3 | 183 | Guard Haj Abdullah, salary for 13 days of November 948
400 | 3 | 183 | Munir Mikhail, guarding fees for 17.5 days due to the illness of the original guard.
⟦line⟧ | 12 | 149 | Miss Hayat Zalkha, salary for the month of June 1948
⟦line⟧ | 6 | 191 | Miss Bahiya Nassim, salary for the month of February 1949
Note - Both Misses Hayat and Bahiya have acknowledged receiving their entitlements and each signed in the expenditure ledger in my presence as an acknowledgment of receipt, except for Munir Mikhail who claims he did not receive this amount, while the guard Haj Abdullah Khalaf had his services terminated previously.
Revenues
2 - I have verified that the receipt books supplied to Rima Khadoori Hospital by Meir Elias Hospital during the year 48/1949 are actually present, both used and unused. I have accepted all receipts issued by the hospital during the year 48/1949, and their recording in the revenue book appeared correct, except for receipt No. 6590 dated 2/20/1949 for an amount of 300 fils received from Muhammad Jawad for lorry transport fees, which was entered in the ledger as 100 fils, i.e., a deficit of 200 fils.
3 - Accommodation and Surgery Ledgers
I conducted a proportional audit of the patients registered in these two ledgers based on the revenue book, due to the failure to produce the patients' accounts receivable ledger under the claim of it being 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 his share from it, 40% if it is Dr. Reinshik and 50% if it is Dr. Hayawi Nissan. The accommodation period for the patient who underwent surgery is considered free of charge (nothing is paid to the doctor from the accommodation fees). I list the following two transactions as examples:
1 - Patient Rahina Shaul entered the hospital on 5/4/1948 and was discharged on 5/13/1948 for a glaucoma surgery. 6 Dinars were obtained from her according to the bank certificate, and this amount was considered a surgery fee only, and nothing was calculated from it for the accommodation fee.
2 - Ibrahim Hezekiel entered the hospital on 5/5/1948 and was discharged on 5/16/1948 for a cataract surgery. 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 corrective surgeries are performed free of charge, including the accommodation fee. I list the following transactions for information:-
1 - Braysam Ahmed entered the hospital on 4/21/1948 and was discharged on 5/7/1948 for a glaucoma surgery. The full surgery fee of ten dinars was collected. Then he returned and entered the hospital on 5/20/1948 and was discharged on 5/28/1948, and it was recorded next to his name for this period as free of charge, and nothing was collected from him for either the corrective surgery fee or the accommodation fee.
- To be continued -
k
Page 428
And here I would like to point out that the file of the aforementioned person indicated when the operation was performed that he entered on
21 / 4 / 1948 and left on 7 / 5 / 1948 according to the doctor's notation, however the overnight stay register
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 ⟦for⟧ hemorrhoids operation and entered the hospital on 1 / 6 / 1948 and left on
22 / 6 / 1948 and the full operation fee was collected, however 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. He entered the hospital on 3 / 8 / 1948 and left on 11 / 8 / 1948 and it was recorded next to his name as free
as it was a repair of an operation and nothing was collected from him. Upon follow-up, it was found that the operation performed on the aforementioned
person was on 7 / 9 / 1947, i.e., approximately a year ago.
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 instances by the hospital were not based on
the tariff, but rather the fees ranged between the two grades mentioned above.
4 - General remarks about the overnight stay and operations registers
A - Overnight stay register
1 - It was not indicated in the overnight stay register 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 register
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 registers 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 49 / 950 fiscal year
Dar Al-Shifa Dispensary
Page 429
( 12 )
2 - Expenses not signed for as acknowledgment of receipt
Name | Date of Disbursement | Amount | |
| | Dinar | Fils |
Dr. Albert Salman Kurji | June 1948 | 10 | 000 | {
| | 30 | 750 | {
Ditto | July 1948 | 12 | 000 | {
| | 8 | 250 | {
Ditto | August 1948 | 10 | 000 | {
| | 22 | 750 | {
Moshe Shamoun (Left service) | September 1948 | 2 | 250 | {
Dr. Albert Salman Kurji | September | 15 | 000 | {
Ditto | December 1948 | | 375 |
3 - Mr. Ezra Menashi did not sign for all the salaries recorded as paid to him in the expense ledger during the 48/1949 fiscal year.
Revenues
4 - Due to the large number of receipts issued during the year 48/1949 and the small amounts received under them, which range between ten fils and fifty fils, I conducted a proportional audit by selecting ten days from each month of the mentioned year, and their recording appeared correctly in the revenue ledger.
Sincerely,
Shlomo Somikh
14
Page 432
Annex
Audit Report of the Hospital Committee Accounts
For the Financial Year 1940 / 1941
For the period ending in the month of April
1- Income and Expenditure Accounts
2- General Balance Sheet as of 31 / 3 / 1941
3- Schedule of Liabilities | Creditors
4- Schedule of Liabilities | Salaries
5- Schedule of Receivables | Debtors
6- Schedule of Receivables | Debtors (Salaries)
7- Schedule of Endowed Funds for the Hospital
8- Schedule of Warehouse Assets
Page 434
Appendix No. (1)
⟦illegible⟧ Baghdad
Year on 21 / 2 / 1949
Expenses | Dinar | Fils
Mir Elias Hospital | |
Salaries | 7890 | 14748
Cost of Living | 689 | 5700
Subsistence | 974 | 14822
Clothing and Furniture | 924 | 221
Fuel and Soap | 596 | 1826
Furniture and Equipment | 042 | 227
Electricity, Water, and Telephone | 661 | 1805
Stationery | 784 | 219
Miscellaneous Expenses | 196 | 1095
Medicines and Dressings | 252 | 2055
Surgical Instruments | 984 | 291
Analysis Department Supplies | 419 | 69
" " X-ray | 240 | 201
" " ECG Machine | 162 | 22
Electrical Repairs and Water Pipes | 248 | 408
Repairs and Renovations | 989 | 1344
Maintenance and Property Tax | 849 | 274
Lighting for Free Wards | 164 | 1286
Doctors' Share of: | |
Fils | Dinar
Consultations | 009 | 1422
Childbirth | 025 | 155
Operations | 870 | 779
Analysis | 028 | 1289
X-ray | 178 | 918
ECG Machine | 750 | 160
870 | 4844
048 | 52259
Free
Of which
Israeli Hospitals Committee
Income and Expenditure Account for the Year Ended
Income | Fils | Dinar | Fils | Dinar
Meir Elias Hospital | | | |
Accommodation fees | 222 | 24162 | <del>222</del> | <del>24162</del>
Treatment, dressing, and circumcision fees | 250 | 155 | |
Free accommodation fees for the poor | 290 | 620 | |
Operating room fees | 172 | 1522 | 994 | 26459
Doctors' income including their share | | | |
Consultations | 272 | 2847 | |
Childbirth | 150 | 960 | |
Operations | 808 | 2528 | |
Analysis | 649 | 2741 | |
X-ray | 221 | 1408 | |
Electrocardiogram machine | 500 | 721 | 600 | 11807
Other income | | | |
Half of the canteen income | 527 | 4719 | |
Guarantee of the supplier and Al-Mayas | 850 | 100 | |
Guarantee of dates and light | ⟦line⟧ | 125 | |
Donations and Zakat | 496 | 1867 | |
Private clinics | ⟦line⟧ | 200 | |
Donations for the reconstruction of free wards | 500 | 1416 | 284 | 8529
Endowment income | | | |
Hospital share from Rivka Noeriel endowments | 570 | 1682 | |
External endowments | 129 | 126 | |
Rents | 990 | 2970 | |
Nursing Mothers Relief Society for salaries (Childbirth) | - | 917 | |
{ Lay Council allocations for all hospitals (including} | | | |
{ Dr. Maurice Setton's salary) | 879 | 4127 | 548 | 9540
| | | 515 | 56237
Page 436
Expenses | Fils | Dinar | Fils | Dinar
Being Mar Elias Hospital (Remainder) | | | 54259 | 480
Rima Khadouri Hospital | | | |
Salaries | 1881 | 094 | |
Cost of Living | 677 | 082 | |
Medicines and Dressings | 232 | 545 | |
Fuel and Soap | 49 | 297 | |
Telephone, Water and Electricity | 119 | 207 | |
Stationery | 23 | 431 | |
Clothing and Furniture | 7 | 745 | |
Miscellaneous Expenses | 78 | 208 | |
Doctors' Share and Revenues | 546 | 131 | 3625 | 740
Dar Al-Shifa Dispensary | | | |
Salaries | 1677 | 894 | |
Cost of Living | 600 | 166 | |
Medicines and Dressings | 504 | 725 | |
Rent of the Dispensary Building | 100 | _ | |
Miscellaneous Expenses | 127 | 596 | 3009 | 381
| | | 59020 | 299
Statement | Fils | Dinar | Fils | Dinar
Revenues | | | |
Brought forward from Mar Elias Hospital (previous) | | | 515 | 56227
Rima Khadouri Hospital | | | |
Treatment fees | 600 | 208 | |
Bath fees | 205 | 251 | |
Miscellaneous revenues | 968 | 21 | |
Doctors' revenues including their share | 477 | 958 | |
| | | 190 | 1450
Dar Al-Shifa Dispensary | | | |
Treatment and dressing revenues | 258 | 205 | 258 | 205
| | | 062 | 58092
| | | 156 | 947
| | | 218 | 59040
Total
Page 437
Statement | Fils | Dinar | Fils | Dinar
(Debit) Hospital Accounts | | | 537 | 515
Balance from last month | | | |
On April 1, 1944 | 802 | 003 | |
On April 2, 1944 | 156 | 505 | |
Cash receipts | 062 | 828 | |
Total expenses until April 30, 1944 | 858 | ⟦illegible⟧ | |
| | | 531 | 051
Miscellaneous Accounts | | | |
Advance on hospital account | 504 | 856 | 504 | 856
Rent | | | 630 | 630
| | | 351 | 251
| | | 35 | 200
Page 438
2/1949
Annex No. (2)
Assets
Fils | Dinar
Cash on hand in the safe | |
" " Ottoman Bank (in Baghdad) | |
Bills of exchange for collection (held at the Ottoman Bank) | |
" " (kept with the treasurer) | |
Shipping account | |
Matchsticks account | |
Iraqi loan bonds number (5) | |
Warehouse assets | |
Meir Elias Hospital | |
In the general warehouse | 164 | 907
Medicines and surgical instruments | 947 | 2574
Radiology department supplies | 104 | 261
" Analysis department | 708 | 69
| 916 | 4910
Rima Khedouri Hospital | 895 | 45
Dar Al-Shifa Dispensary | 171 | 24
Debts owed to the hospital | |
Revenues realized from patients until 21/2/49 collected in Baghdad | 069 | 1157
" " Hospitalization fees until 21/2/49 " " | 500 | 97
Miscellaneous receivables | 254 | 1257
Salary receivables | 427 | 178
Endowments of the late Sir Eliezer Khedouri accumulated until 21/2/49
121/875 old endowments from patients doubtful of collection
Income and expenditure account | |
Deficit on 31/3/948 | 80/689 |
Deficit on 21/2/949 | 927/156 | 1007 | 775
Balance Sheet as of ⟦31 / 12 / 49⟧
Liabilities
Fils | Dinar | Description | Fils | Dinar
611 | 287 | Added Hospital Doctor (Overdrawn) | |
| | Debts owed by the hospital | |
679 | 4816 | From the Physical Council on account of Mr. Mir Zalkhov's endowments | 150 | -
202 | 197 | Miscellaneous liabilities | 4816 | 679
405 | 1424 | Salary liabilities | 197 | 202
697 | 329 | Patient insurance liabilities | 1424 | 405
929 | 8190 | Expenses due on 31 / 12 / 49 and unpaid | 329 | 697
| | Revenues received in advance | |
450 | 216 | Received in advance for supplier insurance and clothing for the year 49 / 950 | 216 | 450
- | 65 | " " " Dates and Milk " " " 49 / 950 | 65 | -
598 | 967 | " " " Shop Rent " " " 49 / 950 | 967 | 598
- | 150 | Amount due from Mr. Mir Al-Sayegh for his subsistence account for the year 49/50 | 150 | -
848 | 1398 | Endowments for the account of renovating free wards | |
- | 120 | The late Mr. Eliezer Kadoorie | |
- | 1875 | Accumulated amounts from 1 / 10 / 44 to 31 / 12 / 949 | |
298 | 11972 | | |
121 / 875 Revenues allocated for patients (side note)
298 | 11972 | | 298 | 11972
Page 440
Appendix No. (3)
Credit Debts at the end of 3/31/1949
Page | Dinar | Fils
Nahum Soap | 17 | ... | ...
Isaac Aboudi Jwayla | 20 | 100 | ...
A. S. Central Store | 244 | ... | 505
Naji Nassim | 26 | 21 | 118
Ali Saeed | 29 | ... | 100
Sawn Haskel Khazam | 30 | 34 | 492
Youssef Selim | 31 | 11 | 250
Blind Consolation Society | 32 | 32 | 596
Charitable Sewing Society | 32 | 10 | 500
Shimon Haham Shimon | 33 | 10 | 906
S. H. Distribution Store | 34 | 114 | 266
Sari'at Allah Khal | 35 | 853 | 201
Youssef Haskel Milk Contractor | 36 | 710 | 549
Moussa Ibrahim Ice Contractor | 37 | 101 | 808
D. On Brother London Surgical Instruments Store | 40 | 609 | 891
Sina Drug Store | 42 | 94 | ...
Fahd Al-Sarir Drug Store | 43 | 2 | 900
Nar Drug Store | 43 | 36 | 480
Kaka Drug Store | 44 | 13 | ...
Al-Fayhaa Drug Store | 45 | 28 | 900
Iraq Company Drug Store | 46 | 31 | 350
Al-Ittihad Drug Store | 47 | 7 | 370
Al-Hilal Drug Store | 47 | 56 | 160
Q. M. Kinana Drug Store | 48 | 19 | 200
Ibrahim Saad Drug Store | 49 | 33 | 140
Philip Nari Drug Store | 50 | 22 | 500
Loeffler Drug Store | 50 | 4 | ...
Saleh Drug Store | 52 | 128 | 080
Jouri Drug Store | 53 | 28 | 900
Hikmat Drug Store | 53 | 21 | 700
What is carried over ⟦...⟧ 53 685
Page 441
Continuation of Appendix No. (3)
Continuation of Accounts Payable Page 2
⟦line⟧
Fils | Dinar | List | Previous
685 | 3268 | |
675 | 53 | 54 | Dabira Drug Store
104 | 10 | 58 | Fawzi Pharmacy
600 | 3 | 58 | Al-Ahali Pharmacy
320 | 48 | 59 | Iraq Drug Store
568 | 35 | 60 | Daniel Shamoun Moshi
358 | 79 | 60 | Mesopotamia Pharmacy
000 | 15 | 61 | Baghdad Soap Company
809 | 426 | 63 | Gurji Drug Store
000 | 231 | 64 | Frank C. Strick & Co. Ltd.
520 | 8 | 66 | Orosdi-Back
000 | 120 | 67 | Sassoon Zubaida
001 | 20 | 68 | Hussein Rabia
639 | 4316 | | Total
⟦line⟧
Page 442
(Appendix No. (4)
Balances of Salaries Payable at the end of 3/31/1949
Dinar Fils | Page |
673 189 | 1 | Dr. Balayan
500 46 | 3 | Dr. Nassim Rabie
445 43 | 4 | Dr. Ishaq Khanina
500 25 | 13 | Regina Sassoon
250 32 | 15 | Sabiha Eliahu
448 34 | 15 | Susan Khadouri
650 21 | 16 | Shahla Yehuda Sali
500 25 | 17 | Marcelle Lawi
500 30 | 17 | Salima Daoud
654 25 | 18 | Rica Youssef
500 15 | 19 | Daisy Yaqub
110 11 | 19 | Saida Youssef
177 18 | 20 | Naima Ayed
500 11 | 21 | Madeleine Yaqub
830 10 | 22 | Margaret Haroun
500 11 | 23 | Latifa Khadouri
500 10 | 24 | Hafifa Moshi
500 6 | 25 | Janet Yaqub
500 6 | 25 | Juliet Elias
500 6 | 27 | Naima Hezekiel
500 6 | 28 | Rachel Maleh
500 6 | 28 | Saida Ezra
500 9 | 29 | Sabiha Abdullah
500 6 | 30 | Bertha Eliahu
875 8 | 31 | Louise Khadouri
500 20 | 31 | Sabiha Rayhan
500 6 | 31 | Rachel Abdullah
500 20 | 34 | Sassoon Hezekiel Khazzam
680 7 | 34 | Victoria Khadouri
791 660
Carried forward ⟦line⟧ 5
--- To be continued ---
14
Page 444
Appendix No. (5)
Accounts Receivable at the end of 3/31/1949
Dinar Fils | Page |
49 185 | 1 | Salem Kassan
16 200 | 1 | Muzahim Saleh
2 500 | 1 | Afraz Bank, Dispensary House
45 000 | 2 | Electricity Department (Deposits)
40 000 | 2 | Carbonic Acid Company Limited (Deposits)
126 000 | 3 | Telephone Department (Deposits)
37 000 | 3 | Permanent Advances
5 400 | 5 | Mahmoud Abdel Khaleq
7 500 | 7 | Isaac Shakkouri
3 000 | 8 | Mohammed Sharif
9 000 | 11 | Shaul Hezekiel
- 500 | 13 | Sassoon Hay
- 500 | 20 | Yusuf Hezekiel Naqqash
225 800 | 22 | Ahmed Al-Salloum
10 080 | 29 | Schools Committee
103 970 | 41 | Khedhouri Ezra Lavi Company
654 835 | |
12
Page 445
Annex No. (6)
Debit Salary Insurances as of 3/31/1949
⟦line⟧
Fils | Dinar | Page |
531 | 4 | 5 | Dr. Haroun ⟦Hayma⟧
470 | 128 | 8 | Naji Hinayat
350 | — | 9 | Salman Khadouri
523 | 1 | 18 | Naeema Ibrahim
820 | — | 23 | Darwish Yousef
196 | — | 92 | Ezra Mashash
537 | 2 | 119 | ⟦Motornsat⟧
437 | 138 | |
14