AI en Translation, Pages 451-475
Page 451
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 | 634 593 | 813 2462
Surgical instruments | | 766 805
Cotton and bandages | | 364 304
Fabrics | |
In the general store | 483 254 |
In the pharmacy | 619 106 | 102 361
Vantille assets | 708 69 | 916 4910
Rima Kadoorie assets (medicines) | 395 25 |
Dar Al-Shifa Dispensary assets (medicines) | 131 62 | 526 87
| | 442 4998
14
Page 455
Administration of the Lay Council - Baghdad
Number 427
Date 17 / 12 / 949
File Number
His Excellency the President of the Lay Council, Respected.
Baghdad
Subject: Report on the audit of the accounts of the Jewish Hospitals Committee
in Baghdad for the fiscal year 948 / 949.
With reference to your letter numbered 207 and dated 17 / 2 / 949
I have audited the accounts of Meir Elias and Rima Khedouri Hospital
and Dar Al-Shifa Dispensary for the fiscal year 948 / 949 and below
are the results of the audit.
Meir Elias Hospital.
1- Opening balances on 1 / 4 / 948
I confirmed the matching of the balances in the balance sheet on 31 / 3 / 948
as stated in the audit report for the fiscal year 947 / 948.
Expenses
2- Salaries and Cost of Living.
I conducted a thorough audit of the salary accounts, especially regarding
doctors, nurses, and administrative staff, and I confirmed the correctness of the current
transactions in accordance with the committee's decisions and the accountant's approvals regarding appointments
and promotions according to Article 17 of the Jewish Hospitals Management Regulations
in force, except it was noted that an advance of five Dinars was paid to
each of Zaki Ibrahim, Munshi Yusuf, and Hamid Rahmin as a sort of half-salary
similar to the hospital's employees and workers. Since these individuals receive
their salaries from cinema operation revenues and are not included in the staff cadre of
hospital employees and workers, they are not covered by the Lay Council's letter regarding granting
a half-salary bonus to the community's employees and workers. Furthermore, I have not seen
a specific decision from the committee regarding granting them the mentioned bonus.
Decision No. (1)
Date 28 / 5 / 950
⟦illegible⟧
Page 456
Number
2
3 - Daily Shopping Lists - Provisions -
Provisions are still being purchased by way of trust by a specialized employee for that purpose.
I have conducted a relative audit of the daily shopping lists and confirmed their compliance
with the student lists, and I also confirmed the fixing of prices and the coupons of those
organized lists for inspection, and the result was satisfactory, except that the student 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 supplied according to these lists.
We see in the hospital the classification of patients into three grades in terms of food, as it is in
other hospitals. First Grade (Full Diet), Second Grade (Medium Diet),
Third Grade (Light Diet, i.e., liquids only). The attending physician must
indicate daily on the patient's chart the grade of food that patient should consume.
I believe that if this is applied, expenditures would be significantly lower than they are now.
It is worth noting that the hospital administration supervisor, Mr. Abdullah Kabbay, has alerted
the employees responsible for expenditures regarding the student lists, and the result of
that was a significant decrease in the quantities of those materials on the second day, even
though the number of patients was not less than before, which indicates that
the materials have returned to being monitored for expenditures in a very good manner.
4 - Other Expenses.
I have confirmed that all expenses were supported by lists and receipts
from the entitled parties and were recorded in the accounts correctly.
Revenues
5 - Examination Fees.
All examination lists for the 1948/1949 fiscal year were audited, and I verified
the accuracy of the fee items for each list, their summation, and their recording in the hospital accounts in
the correct manner. The revenues from these fees reached 4719/527 Dinars, and upon
comparing them with the collector's share, i.e., the tax from them, a difference of
212/241 Dinars was found, an increase in the collector's share over the hospital's share, and this was
arising from the calculation of the examination list dated 2/21/48, which was entered into the accounts of
the collector for the 1948/1949 fiscal year instead of taking it as revenue in our accounts
for the 1947/1948 fiscal year, according to the following statement:
Fils | Dinar
178 | 4945 | The collector's share of examination fees according to their records.
241 | 212 | Deduct the amount of the list dated 2/21/48
827 | 4632 | Add to it the inspection inventory difference in the hospital structures
700 | 86 |
527 | 4719 | The hospital's share for the year 48/49 according to its records.
Page 458
Number
4
The administrator has paid 1502/005 Dinars from this amount and carried over the remainder, amounting to
1782/570 Dinars, which was realized against him on 21/2/949 as detailed below.
Fils | Dinar |
- | 200 | On 27 / 8 / 948
- | 140 | " 1 / 9
- | 160 | " 5 / 9
- | 150 | " 13 / 9
428 | 2 | " 7 / 10
- | 100 | " 28 / 11
- | 100 | " 5 / 12
- | 200 | " 25 / 1 / 949
- | 100 | " 28 / 2
- | 100 | " 7 / 3
577 | 247 | " 29 / 3
928 | 1729
922 | 222 | Deduct the amount realized against him on 21 / 2 / 948
⟦line⟧ | ⟦line⟧
005 | 1506
575 | 176 | Realized on 21 / 2 / 949
⟦line⟧ | ⟦line⟧
570 | 1682
9- I have compared all the receipt vouchers issued during the 948 / 949 fiscal year
with the cash book, and their recording appeared correct except for receipt number 2679
dated 11 / 7 / 948. Under this receipt, 500 Fils were collected from Maryam Yehuda
for an examination by Dr. Foukar, but it was recorded in the cash book as one Dinar,
i.e., an increase of 500 Fils. Since the doctor's revenue from examination fees is 50%,
an excess of 250 Fils was credited to her entitlement.
10- Patients' fees.
I conducted a "proportional" audit on the fees of patients who entered the hospital during the
948 / 949 fiscal year against the relevant cards, and the result of the audit was very satisfactory, except
there are some amounts outstanding against patients who left the hospital, totaling
244/799 Dinars as of 21 / 2 / 949. A portion of them has been written off per the committee's decision,
and the remainder is still 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
120 | 61 | Khadouri Hadi Al-Sukkari | 25 / 4 / 947 | 27 / 9 / 47 |
534 | 82 | Muayyad Ishaq | 28 / 5 / " | 22 / 7 / " |
640 | 14 | Baruch Yusuf Khadouri | 12 / 4 / 48 | 2 / 5 / 48 | Applied by committee decision dated 9 / 12 / 949
820 | 2 | Layla Saleh | 2 / 10 / " | 4 / 10 / " | Being uncollectible.
- | 7 | Yaqub Daoud | 30 / 10 / " | 27 / 11 / " |
600 | 2 | Badriya Farouk | 15 / 11 / " | 23 / 11 / " |
200 | 44 | Sabiha Al-Mashal | 21 / 2 / 949 | 25 / 3 / " |
270 | 8 | Qana'a Raphael | 2 / 10 / " | 10 / 10 / " | Against gold pledges
- | 2 | Abdul Baqi Shami | 13 / 10 / " | 16 / 10 / " |
480 | 8 | Fatuma Muhammad Salman | 25 / 1 / " | 25 / 2 / " |
815 | 8 | Bahiya Naji | 25 / 4 / 49 | 29 / 4 / 949 | Collected during the year 49 / 950
- | 4 | Victoria Haroun | 19 / 12 / " | 27 / 12 / " |
799 | 244 | | | |
Page 459
Number
5
B - Patient claims on 3/31/1949 who had previously left the hospital
Fils | Dinar | Patient Name | Date of Entry | Date of Exit
225 | - | Farja Nasim | 4/5/947 | 4/11/947
895 | 2 | Abdul Mahdi | 6/12/ " | 7/5/ "
- | 5 | Abd Mohsen | 7/2/ " | 7/12/ "
780 | 2 | Ibrahim Khudair Nadi | 8/5/ " | 8/20/ "
150 | - | Zuhair Salman | 2/12/948 | 2/14/948
220 | 12 | Yaqub Hai | 4/2/ " | 4/10/ "
- | 9 | Abdul Razzaq Hamid | 7/25/ " | 8/4/ "
280 | 9 | Naeem Haushi Yusuf | 7/11/ " | 7/23/ "
960 | - | Kahha Yaqub Haqiqi | 2/8/949 | 2/16/949
750 | 2 | Nafisa Kazim | 7/12/947 | 9/12/949
260 | 20 | Total | |
11 - I examined the surgery register, birth register, X-rays, and analyses and verified that
the doctors' examinations of them were correct.
12 - Account of revenues and expenditures realized during the 948/949 fiscal year (Appendix No. 1)
I attach a table including details of revenues and expenditures realized during
the 948/949 fiscal year, and it is noted that although the expenditures were less
than what was allocated for them in the general budget, an overage occurred in some items listed
below:
Item | Approved in Budget (Fils Dinar) | Actually Spent (Fils Dinar) | Overage (Fils Dinar)
Fuel and soap | - | 1500 | 596 | 1826 | 596 | 326
Electricity, water, and telephone | - | 1500 | 661 | 1805 | 661 | 305
Miscellaneous expenses | - | 1000 | 196 | 1095 | 196 | 95
Medicines and bandages | - | 2750 | 252 | 3055 | 252 | 305
Travel supplies for heart exam | Nothing | | 162 | 24 | 162 | 24
Electricity, building, and water repairs | - | 200 | 248 | 408 | 248 | 208
Completion of repairs for free units | Nothing | | 128 | 1286 | 128 | 1286
This amount was spent from the original donations
The designated collections which reached
1414/500 Dinars.
Rima Khedouri Hospital
Cost of living | - | 662 | 082 | 677 | 082 | 15
Dar Al-Shifa Dispensary
Salaries | - | 1640 | 794 | 1687 | 794 | 47
Cost of living | - | 588 | 126 | 600 | 126 | 12
Miscellaneous | - | 142 | 596 | 142 | 596 | -
The examination of the revenue and expenditure accounts for the year under
discussion resulted in a deficit of 927/352 Dinars.
Page 460
Repeat
13 - Tax allocations for all hospitals.
The tax allocations actually received in the ⟦technical⟧ hospital according to
receipts amounted to 4122/849 Dinars, including the salaries of Dr. Maurice Sulfon
charged to the account of the Physical Council, which from the date of his appointment until 2/21/949
amounted to 849/74 Dinars. If we deduct this amount, the received amount would be 4050/- Dinars, and that is
according to what was stated in the tax budget, page 17 of the general budget. However, the amount
received as stated in the hospitals' budget, page 12 of the general budget,
is 4000/- Dinars only.
/
14 - General Budget as of 2/21/949 (Appendix No. 2)
I attach a table showing the general budget as it is on 2/21/949 with
the following notes:
Debts due from the hospital and credit account balances
a - Ottoman Bank's claim on the hospital is 487/611 Dinars.
We audited the bank account (passbook) for the year 948 / 949 and
the mentioned account resulted in a claim of 487/611 Dinars recorded in blank.
b - Tax claim of 50/- Dinars regarding Mr. Victor's payments account.
This amount was originally suspended as a liability of Munshi Al-Khabbaz, and it appeared as a result of our audit
that it should be a liability of Mr. Victor. The hospital has deducted this
amount from the tax claims against it and made a settlement in this manner, and it is suspended
as a liability of Mr. Victor (refer to liabilities).
c - Suspended liabilities 4412/649 Dinars (Appendix No. 3)
I attach a table showing the details of the individual suspended amounts after I confirmed
that they are due for payment by the hospital.
d - Salary liabilities 870/202 Dinars (Appendix No. 4)
I attach a table showing the details of the individual suspended amounts in this regard
which are due for payment by the hospital.
e - Patient services liabilities 1444/405 Dinars
I confirmed that the patient revenues realized until 2/21/949 were
recorded as final revenue in the accounts, and that the amount mentioned above
represents the amount received in advance from patients who remained in the hospital
until 2/21/949 and was carried forward to the account of the year 949 / 950.
f - Expenses realized on 2/21/949 and unpaid 429/693 Dinars
This amount was recorded as a final expenditure in the accounts of
the financial year 948 / 949 and remained a claim against the hospital on
2/21/949, consisting of electricity fees, property tax, and other
items.
Page 461
Code
- 15 -
Assets.
A- Cash in the Mir Elias Hospital fund on 12/31/1949: 7/282 Dinars
Then the hospital fund assets were calculated on 12/31/1949 on the day
The count was conducted on 9/12/1949 in the evening and the balance was 106/902 Dinars
Including 400 Fils in revenue stamps, and this amount was consistent with
The balance of the cash book at the time according to the following statement:
Dinar | Fils |
1772 | 556 | Total receipts up to 9/12/1949
1665 | 254 | " Expenses " " " etc. -
106 | 302 | Balance.
B- Store and pharmacy assets 4998/442 Dinars (Annex No. 8)
I examined the separate lists of the assets of the Mir Elias Hospital stores
Organized on 12/31/1949 by confirming the inventory ongoing by hospital staff
And I conducted an audit of the accuracy of the calculation of some important items of it and a test
And I attach a table showing the details of these assets.
C- Debts due to the hospital and debit account balances
Dinar | Fils |
1157 | 069 | Revenues realized from patients on 12/31/1949
97 | 500 | " " in analysis fees " " "
I have confirmed that these amounts realized on 12/31/1949 were
Correct and were actually received during the month of April 1949 and after it
D- Liabilities 1257/252 Dinars. This amount consists of the following details
Dinar | Fils |
654 | 825 | Miscellaneous liabilities according to (Annex No. 5)
176 | 565 | Realized from the trustee of Rafqa Fadail Endowments (Paragraph 8 of the report)
42 | 850 | Paid in advance for the clinic rent for the 1949/50 account year
1 | 952 | Suspense accounts for the Director
| | Mir Al-Sayegh
10 | 150 | Payments on free salaries
150 | | Mr. Mir Dangour
5 | | Job advances.
1257 | 252 |
E- Salary liabilities 148/427 Dinars (Annex No. 6)
I attach a table with details of the items of the amounts suspended in the salary liabilities account
And they were settled during the 1949 / 1950 fiscal year.
F- And there is an amount of 72/825 Dinars recorded on the assets and liabilities side
From the budget table and ⟦it is⟧ regarding old suspense accounts for some patients doubtful of
collection.
Page 462
Number
8
16 - Inventory Records
a - I conducted an "arithmetic" audit of the inventory records of Rima Khadouri Hospital and verified
the entry of significant purchases in the incoming section of those records, except for the following:
An amount of 150/- Dinars was paid by check No. 258285 dated 12/25/1949
for the purchase of writing charcoal, and it was not recorded in the inventory record, although the expense was recorded.
b - I audited some of the outgoing items recorded in the inventory records, and they were supported by lists
duly certified for export and marked as received.
c - I took inventory of some important materials from the medicine store, and the result of the inventory was correct
and consistent with the balances of the relevant records.
d - I took inventory of some materials from the surgical instruments, technical supplies, and furniture stores,
and found some minor discrepancies which were settled.
e - The storekeeper has begun maintaining records for consumable materials as mentioned in paragraph 14 b
of the audit report for the 1948 / 1949 fiscal year.
17 - The audit of the accounts of Rima Khadouri Hospital and Dar Al-Shifa Clinic has been completed
locally for the 1948 / 1949 fiscal year, and a report on the results of the
audit is attached herewith.
Please accept my highest respect.
The Investigator
⟦signature⟧
Page 463
Number
9
Report on the audit of the accounts of Rima Khedouri Hospital and the
Dar Al-Shifa Clinic for the 1948/1949 fiscal year.
Rima Khedouri Hospital
Rima Khedouri Hospital submits a list every 15 days containing the revenues
and expenditures to Meir Elias Hospital, and the latter records the amounts received
in those lists in its records after they have been audited by its accountant.
I have reviewed all the lists submitted during the year from 4/1/48 until
3/31/49, and after ensuring they were recorded in the records of Meir Elias Hospital
properly, 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 receipts
of the entitled parties upon collection.
A - Revenues of Dr. Reuben Gabriel
Fils | Dinar | Journal Page | Revenues from ... to ...
740 | 18 | 159 | Revenues from 5/1 to 8/31/48
680 | 7 | 162 | " " 9/1 " 9/15
110 | 4 | 167 | " " 9/16 " 9/30
690 | 2 | 169 | " " ditto " "
840 | 1 | 171 | " " 10/1 to 10/15
700 | 8 | 174 | " " 10/16 " 10/31
172 | 10 | 179 | " " 11/1 " 11/30
280 | 6 | 182 | " " 12/1 " 12/15
500 | 11 | 185 | " " 12/16 " 12/31
299 | 2 | 191 | " " 1/1/49 " 1/31/49
238 | 7 | 195 | " " 2/1/49 " 2/28/49
132 | 9 | 199 | " " 3/1/49 " 3/14/49
472 | 89 | Total |
Furthermore, if we add the items of the amounts also recorded "finally"
finally for the period from 4/1/49 until the termination of the services of
the administrator of Rima Khedouri Hospital, and matched the amount mentioned
in the report and claimed by the aforementioned doctor.
Fils | Dinar
540 | 7
600 | 5
080 | 15
820 | 22
420 | 10
100 | 22
560 | 88
032 | 178
Page 464
Kurd
10
B - The amounts listed below were recorded "finally" in the accounts without acknowledgments
of receipt by the entitled parties.
Amount | Expense Ledger Page | Name of Entitled Party
2 484 | 182 | Guard Al-Haj Abdullah Khalaf
2 400 | 182 | Munir Mikhail
12 -- | 149 | Miss Haila Zalfa
6 -- | 191 | Miss Najia Nassim
48
Salary for 14 days of November
Guarding fees for 10 days
on the occasion of the illness of the
original guard
Salary for the month of June 948
Salary for the month of February 949
Note - Both Misses Haila and Najia acknowledged receiving their entitlements and signed
within the text of the expense ledger in my presence as an acknowledgment of receipt, except for Munir Mikhail
who claims he did not receive this amount. As for ⟦the deceased⟧ Guard Al-Haj Abdullah Khalaf,
his services had previously been dispensed with.
Revenues
A - I have verified that the receipt pads issued to Rima Khadoori Hospital
by Meir Elias Hospital during the year 948 / 949 are actually present, used,
and in sequence. I have cross-checked all receipts issued by the hospital
during the year 948 / 949, and their recording in the revenue ledger appeared correct,
except for receipt No. 2595 dated 20 / 2 / 949 for the amount of "200 fils" received from
Mahmoud Jawad for treatment fees, as it was recorded in the revenue ledger as 2000 fils.
2 - Accommodation and Surgery Ledgers.
I conducted a proportional audit of the registered patients based
on the revenue ledger due to the failure to produce the patient services ledger on the grounds
of it being lost. The audit yielded the following results:-
A - The fee approved by the supervisor is recorded as the surgery fee, and the doctor is compensated with bonuses
of 40% if the doctor is Rubajin and 50% if the doctor is Hayawi. It was found
that the accommodation period for the patient who underwent surgery is recorded for free (nothing was paid to the doctor
for accommodation fees). Below, for example, are the following two cases:-
1- Patient Rahma Shaul entered the hospital on 4 / 5 / 948 and left on
12 / 5 / 948 for a cataract surgery. 6/- Dinars were obtained from her according to
the supervisor's certificate, and this amount was considered a surgery fee only, and nothing was obtained from it
for the accommodation fee.
2- Qasim Haqiqi entered the hospital on 5 / 5 / 948 and left on 16 / 5 / 948
for a cataract surgery. 5/- Dinars were obtained from him according to the supervisor's certificate,
and the mentioned amount was considered a surgery fee only.
B - It was noted that the vast majority of vaccination operations are performed for free, including the fee
for accommodation. Below, for information, are the following cases.
Accountant's Direction
Page 465
Number
11
1- Rahim Ahmed entered the hospital on 4/21/48 and left on 5/2/948 to undergo
a cataract operation, and the full operation fee of 10/- Dinars was collected.
Then he returned and entered the hospital on 5/20/948 and left on 5/28/948,
and it was written next to his name for this period "Free of charge," and nothing was collected from him, neither for the
repair fee nor for the accommodation fees. Here I would like to point out that the duration of the aforementioned
was indicated when the operation was performed as having entered on 4/21/48 and left
on 5/2/948 according to the doctor's marking, but the accommodation register records that he
left the hospital on 5/3/948, and accommodation fees were collected on
this basis, i.e., with an increase of five days.
Then the aforementioned returned to undergo a cataract operation and entered the hospital on 6/20/948
and left on 6/24/948, and the full operation fee was collected, but he returned
and entered the hospital on 8/29/48 and left on 9/7/948, and nothing was collected
from him, neither for the operation fee nor the accommodation fees.
2- Taha Hakim. Entered the hospital on 8/2/48 and left on 8/11/48, and it was written next to his name
Free of charge because it was a corrective operation, and nothing was collected from him. Upon follow-up, it was found
that the operation performed on the aforementioned was on 8/7/947, i.e.,
approximately a year ago.
3- The tariff for operation fees approved by the hospital committee was of
two grades, first and second, and it was noted that the operation fees collected
at times by the hospital were not based on the tariff,
but rather the fees ranged between the two grades mentioned above.
4- General notes on the accommodation and operations registers.
A- Accommodation Register
1- It was not marked in the accommodation register next to the patient's name whether they were in a shared capacity or otherwise.
2- The number and date of the poverty 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 their name.
B- Operations Register
1- The grade of the operation was not recorded next to the patient's name.
2- It was not mentioned whether the operation was for a fee or free of charge.
These two registers have currently been organized according to the proper procedures,
under the guidance of the auditor Mr. Saleh Cohen on the occasion of his auditing the accounts
for the 949/950 fiscal year.
Dar Al-Shifa Dispensary
The management of Dar Al-Shifa Dispensary follows the same rule followed by the Rima Khedouri Hospital
regarding the submission of the hospital's accounts. In this section, I have audited
all the lists submitted during the 948/949 fiscal year against the dispensary's
registers.
Page 466
Number
12
The audit resulted in the following findings:
1- Expenses not supported by documents:
Fils | Dinar | Description
225 | . | Expenses during the month of April 48, electricity fees for the clinic.
295 | . | " May "
295 | . | " June "
540 | . | July, from water fees for the months July - September 948
2- Expenses not signed against as an acknowledgment of receipt:
Amount | Date of Disbursement | Name
⟦10 - 200 / 750⟧ | June 48 | Dr. Albert Samman Kouji
⟦12 - 800 / 250⟧ | July 48 | " Ditto "
⟦10 - 22 / 750⟧ | August " | " Ditto "
2 - 250 | September " | Munshi Shamoun (left service)
15 - - | September | Dr. Albert Samman Kouji
275 | December 48 | " Ditto "
3- Mr. ⟦Zera Fashi⟧ did not sign for all the salaries recorded as paid to him in the
expense register throughout the fiscal year 948 / 949.
Revenues
4- Due to the large number of receipts issued during the year 948 / 949 and the smallness of the amounts
received under them, which range between ten fils and five fils, I have
conducted a proportional audit by selecting ten days from each month of the mentioned year
and their recording appeared correctly in the revenue register.
⟦signature⟧
The Inspector
Page 472
Annex No. (1)
Israeli Hospitals Committee Baghdad
Income and Expenditure Account for the year ended 31 / 3 / 1949
Expenditures | Dinar Fils | Income | Dinar Fils Dinar Fils
Meir Elias Hospital | | Meir Elias Hospital |
Salaries | 14748 790 | Accommodation fees | 24124 222
High cost of living | 5200 689 | Treatment, dressing and circumcision fees | 15502 050
Subsistence | 14822 972 | Life examination fees before judgment | 240 290
Clothing and furniture | 221 944 | Operation inspection fees | 1544 128 26469994
Fuel and soap | 1846 596 | Doctors' income as their share |
Furniture and tools | 227 040 | Consultations | 2447 274
Electricity, water and telephone | 1805 261 | Childbirth | 920 150
Stationery | 219 712 | Operations | 2528 808
Miscellaneous expenses | 1095 196 | Analysis | 2741 649
Medicines and bandages | 2055 454 | X-ray | 1408 221
Surgical instruments | 291 984 | ECG machine | 481 500 11807610
Analysis department supplies | 69 419 | Other income |
" " X-ray | 201 240 | Half of the Keniut income | 4719 547
" ECG machine | 22 162 | Ward and Elias guarantee | 100 850
Electrical and water pipe repairs | 408 248 | Dates and buckthorn | 125
Refutations and renovations | 1242 989 | Donations and Zakat | 1867 496
Engine maintenance and fuel | 274 829 | Private clinics | - 200
Feeding of free wards | 1286 162 | Donations for free wards cash | 1416 500 8529282
| | Endowment income |
Doctors' share in: | | Hospital's share in Rifqa Nuriel endowments | 1682 570
Consultations | 1422 009 | External endowments | 126 129
Childbirth | 155 025 | Rents | 2670 990
Operations | 779 870 | Isaac Al-Murdha'at share against salaries (free birth) | 917
Analysis | 1489 028 | Lay Council allocations for all hospitals | 4122 849 9540548
X-ray | 918 178 | (Including Dr. Maurice Salton's salary) |
ECG machine | 160 750 4844870 | | 56247595
| 54259048 | |
Page 474
Income | Fils | Dinar | Fils | Dinar | Expenses | Fils | Dinar | Fils | Dinar
Balance of Meir Elias Hospital (brought forward) | 515 | 56227 | | | Balance of Meir Elias Hospital (brought forward) | 048 | 52259 | |
Rima Khadoori Hospital | | | | | Rima Khadoori Hospital | | | |
Treatment fees | 700 | 208 | | | Salaries | 094 | 1891 | |
" Accommodation | 405 | 251 | | | Cost of living | 184 | 677 | |
Miscellaneous income | 968 | 21 | | | Medicines and bandages | 525 | 432 | |
Doctors' revenues including their share | 417 | 958 | 190 | 1450 | Fuel and soap | 267 | 49 | |
| | | | | Telephone, water and electricity | 207 | 119 | |
| | | | | Stationery | 431 | 23 | |
| | | | | Clothing and furniture | 745 | 7 | |
| | | | | Miscellaneous expenses | 408 | 78 | |
| | | | | Doctors' share of revenues | 121 | 546 | 790 | 3825
Dar Al-Shifa Dispensary | | | | | Dar Al-Shifa Dispensary | | | |
Treatment and dressing income | 258 | 2005 | 258 | 2005 | Salaries | 894 | 1277 | |
| | | | | Cost of living | 166 | 600 | |
| | | | | Medicines and bandages | 745 | 502 | |
| | | | | Dispensary building rent | - | 100 | |
| | | | | Miscellaneous expenses | 596 | 142 | 281 | 2025
| | | 063 | 58192 | | | | 219 | 59080
Deficit | | | 156 | 947 | | | | |
| | | 219 | 59080 | | | | |