AI en Translation, Pages 76-100
Page 76
( 2 )
Reconcile the balances with the budget of March 31, 1947.
Audit the bank account with the passbook and reconcile the account as of March 31, 1947, and request
a certificate of the balance.
Journal Ledger
Reconcile the opening balances on April 1, 946, with the budget of March 31, 946.
Review all accounts and verify that all liabilities as of March 31, 947, are verified
for payment or receipt.
Reconcile the balances with the budget of March 31, 947, and match them with the totals in the General Ledger.
Salary Liabilities Ledger
Reconcile the opening balances on April 1, 946, with the budget of March 31, 946.
Review all accounts and look into the following:- (especially in the doctors' accounts and other
vague accounts).
Monthly salaries in case there are increases (request a decision from the committee and, in necessary cases,
the approval of the Physical Council).
Look into whether amounts were spent for leaves (request a decision from the committee for disbursement, etc.)
Verify the doctors' revenues (refer to the doctors' revenue account in the General Ledger); audit a portion of them.
Request confirmations for vague accounts as of March 31, 947.
Reconcile the balances with the budget of March 31, 1947, and match them with the totals in the General Ledger.
Audit related to some General Ledger accounts regarding revenues.
1- Analysis Records - Internal Analyses
Match the monthly total with the total revenue in the General Ledger - note the outstanding items
and verify their collection or any allowances that may occur in them, etc.
Verify the monthly total (two months per year).
Verify the monthly doctors' revenues.
External Analyses
Total all receipt books belonging to this record.
Audit whatever you wish of them in this record (25%).
Verify the totals (four months per year).
Verify the hospital's monthly share (refer to the General Ledger); record the transfer of (100%).
(Refer to the auditor ⟦for⟧ checks regarding the doctors' share).
2- X-ray Record
The same audit as indicated for internal analyses.
( To be continued )
Page 77
( 3 )
Continuation of Revenue Audit
Operations Register ;; Browse these two registers regarding the delivery operations of paying patients and verify
Births Register ; as you wish, ensuring that the necessary fees have been collected.
( Select a portion of them )
3- See page ( 4 )
Property Register
Request a table from the accountant showing the details of revenues and expenditures for each property
separately and match the total with the ledger.
Request the lease contracts.
Note the remarks in the report on the accounts for the year ending March 31, 1946.
Store Assets - General Store Register regarding food, fuel, soap,
porcelain, furniture, etc...
General Store Register regarding medicines
General Store Register regarding surgical instruments
Incoming to the General Store
Mark during the audit of cash payments or journal entries the important purchases belonging to this store
and match the incoming quantities with their respective registers.
Outgoing ⟦abroad⟧ / General Store
Note what is recorded in these registers as outgoing to the sub-stores and verify its entry as incoming in
the sub-registers (Pharmacy Register, Daily Supply Store, and sometimes the Kitchen Register) Pharmacy
Register 100%, Daily Supply and Kitchen about 50%. Verify other outgoing materials
( Partial audit as needed ) See the manager's approval and the recipient's signature.
Audit the totals of important materials to verify the final balance and match that with the final list.
Verify the prices of assets on March 31, 1947 (examine important materials).
Pharmacy Register
There is a register with details of daily expenditures signed by the relevant departments (it is
difficult to reconcile this register with the patients' charts)
Audit the totals of important materials transferred daily to the general register - (two full months).
Match the final balances with the inventory list (important materials and their costs)
Daily Supply Store Register
Browse the daily expenditure and note the manager's approvals and the recipient's signature ⟦then⟧.
Sum up some materials ( 5% ).
Kitchen Register
Browse this register and audit whatever you wish from it
Audit the totals of important inventory lists and note their deduction from their respective accounts in the ledger.
( To be continued )
Page 78
( 4 )
Continuation of Revenue Auditing
3 - Verify all other revenues according to the correspondence ⟦documents⟧ related
to them etc ... for example
Revenues of the Nuriel Waqfs, see report 31 / 3 / 1946
Revenues of external Waqfs, see the relevant correspondence
Guarantee of flowers and clothing }
} See the contracts related to these guarantees
Guarantee of dates and prohibition }
Auditing the books from 1 / 3 / 47 until 31 / 3 / 947
New registers were used as follows :-
1 - A special book for fund transactions to be audited separately
It is totaled and transferred to the ledger accounts
2 - Patients' liabilities journal register
The ⟦debts⟧ field is totaled and matched with <del>contracts</del> other entries at the end of the month
Audit the journal entry related to this register
3 - Patients' liability cards
Match the balance sheet of 31 / 3 / 947 and match it with the total in the ledger
Browse all cards related to this balance sheet and verify that all
accommodation fees incurred by patients have been recorded on 31 / 3 / 947 .
Minutes Book
Read all resolutions and mark everything related to the accounts .
Concluding Note
This is all that appeared to me from auditing the registers etc ... and the auditor may see a necessity
to add to them or subtract from them according to his diligence, and there may be transactions that I have not
encountered the likes of previously .
It is advisable to read the two reports on the accounts for the year ending 30 / 9 / 1945 and the six months
ending 31 / 3 / 1946 .
⟦line⟧
Page 79
Audit of Meir Elias Hospital Accounts
For the year ended March 31, 1948
Journal
1 - Cash transactions (audit of cash books and matching their entries under the relevant account headings
with the journal)
Audit payments with all invoices and receipts supporting the payment as needed. Note
unusual payments that require a committee decision or approval from the Lay Council. Audit
receipts with all relevant receipts - note the sequence of receipt numbers.
2 - Browse all other journal entries and verify their accuracy. In the case of expenses recorded as debits
the same observations mentioned regarding payments above apply.
3 - Audit journal entries to the ledger only (four months per year)
(Note) Before starting paragraph (2) above, the following is audited (especially regarding the journal entries marked below).
Daily market lists: Browse all lists in sequence according to their dates and perform the following during that:
Check the manager's approval, the accountant's signature, the marketer's signature, the sub-storekeeper, and the
kitchen officer. Match some lists with the daily requirement regarding unusual items.
Examine all lists (or breakdowns etc...) 15%.
Audit the lists with their relevant journal entries (use the subsistence account entries in the ledger
to verify that no list is repeated).
(See audit of store inventory) - Audit part of these lists with the sub-store register (daily supply)
and with the kitchen register (5%).
Maqdish lists: Audit all lists with their relevant journal entries. (Use the Maqdish account
to find the entries). Note the sequence and verify the accuracy of the total in part of the lists.
Rima Khedouri Hospital lists }
Dar Al-Shifa Dispensary lists }
Audit most lists with journal entries (use ledger accounts). Verify the summation of
some lists. Browse the lists for any unusual payments.
Ledger
Audit and match the opening balances on April 1, 1946, with the balance sheet of March 31, 1946.
Audit the totals 100%.
Browse all accounts to verify their accuracy; below are notes on some accounts
(To be continued)
14
Page 80
( 2 )
Reconcile the balances with the budget of March 31, 1947.
Audit the bank account with the passbook and reconcile the account as of March 31, 1947, and request a balance certificate.
Accounts Receivable/Payable Ledger
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and verify that all liabilities as of March 31, 1947, are verified for payment
or collection.
Reconcile the balances with the budget of March 31, 1947, and reconcile them with the total in the General Ledger.
Salary Accounts Ledger
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and look into the following:- (especially in doctors' accounts and other important
accounts).
Monthly salaries in case there are increases (request a decision from the committee and, in necessary cases, approval
from the Physical Council).
Look into whether amounts were spent for leaves (request a decision from the committee for disbursement, etc...)
Verify doctors' revenues (use the doctors' revenue account in the General Ledger). Audit a portion of them.
Request confirmations for important accounts as of March 31, 1947.
Reconcile the balances with the budget of March 31, 1947, and reconcile them with the total in the General Ledger.
Audit related to some General Ledger accounts regarding revenues
1 - Analysis Records - Internal Analyses
Reconcile the monthly total with the total revenue in the General Ledger - note the outstanding items
and verify their collection or any allowances that may occur in them, etc...
Verify the monthly total (two months per year).
Verify the monthly doctors' revenues.
External Analyses
Sum all receipt books belonging to this record.
Audit what you wish of them in this record (25%).
Verify the totals (four months per year).
Verify the hospital's monthly share (use the General Ledger). Recorded in cash (100%).
(Consult the auditor (S.K.) regarding the doctors' share.)
2 - X-ray Record
The same audit as indicated for internal analyses.
( To be continued )
14
Page 81
( 7 )
• 7321 Dinars and 162 Fils paid as the value of its members' subscriptions to the state
• Other second amounts in the sum of 7321 Dinars and 162 Fils paid to the state account for the month of July 1951 and secondly August 1951
Hidden Telephone
⟦line⟧
• 3431 Dinars and 162 Fils and 3431 two Fils paid as the value of its members' subscriptions to the state
And when I verified the 7321 Dinars and 162 Fils in the account statement, they said that the state account balance had decreased
• And according to what they said
• Thirdly, paid in paper currency to the state 7321 Dinars and 162 Fils paid as the value of its members' subscriptions to the state
Foundation Buildings
⟦line⟧
• 3431 Dinars and 162 Fils and 3431 two Fils paid as the value of its members' subscriptions to the state
The foundation's actions regarding these subscriptions are not in reality ) -: The balance of the building committee for the state, they said, has decreased
• ( Building Committee )
So they said in the paper currency statement we paid for the construction of buildings in the building committee its value is six hundred
• ( Building account balance )
( 500 ) Secondly, amounts we paid for the construction of buildings in the customs that we have paid in the building committee
For the year 1951 and secondly ( thirdly in the building committee in August 1951 ) for these subscriptions that we have paid
• 7321 Dinars and 162 Fils in the foundation's actions statement to the state for the construction amount
• Thirdly, paid in paper currency to the state 7321 Dinars and 162 Fils paid as the value of its members' subscriptions to the state
Second in the world, the balance of the building committee for the state in July, its value has decreased
Value of building reconstruction - building balance as a whole - 1
⟦line⟧
That is its value which was in paper currency in the reconstruction, maintenance, restoration, and painting for the state
... And the building committee said that the building committee has carried out its painting, it has decreased
( We carried out its restoration ) and its restoration and painting has decreased
• Its restoration for these subscriptions that we have decreased
Value for the purpose of buildings
⟦line⟧
• The balance of building reconstruction for the state with the construction amount, they said we found
( 56 ) Balance of building reconstruction for the year 1951
( We carried out its painting in the buildings ) for the state has decreased
( 500 ) Subscriptions ( thirdly in August 1951 ) its restoration and engraving has decreased
( • For these actions ( in a reconstruction and work paper )
Division as a whole - 2
⟦line⟧
Value of building reconstruction 1951 and its restoration and the value of its painting and engraving
( To be continued )
Or
Page 82
( 4 )
Continuation of Revenue Auditing
3 - Verify all other revenues according to the correspondence and related documents
etc ... for example.
Revenues of Rifqat Nurail Endowments, see report 31 / 3 / 1946
Revenues of external endowments, see the relevant correspondence
Guarantee of roses and jasmine }
} See the contracts related to these guarantees
Guarantee of dates and molasses }
Auditing of books from 1 / 3 / 947 until 31 / 3 / 1947
New registers were used as follows :-
1 - A special book for fund transactions ⟦settled⟧ separately
It is totaled and transferred to the ledger accounts
2 - Journal of patients' liabilities
The component field is totaled and matched with other entries at the end of the month.
Audit the journal entry related to this register.
3 - Patients' liability cards
Match the balance sheet of 31 / 3 / 1947 and reconcile it with the total in the ledger
Browse all cards related to this balance sheet and verify that all that was realized
from general fees on patients has been recorded therein on the date of 31 / 3 / 1947.
Minutes book: Read all resolutions and mark everything related to the accounts.
Final note: This is all that appeared to me from auditing the registers etc ... and the auditor may see a necessity to add
to them or subtract from them according to his discretion, and there may be transactions the likes of which I have not previously
encountered.
It is advisable to read the two reports on the accounts for the year ending 30 / 9 / 1945 and the six months ending
on 31 / 3 / 1946.
⟦line⟧
A. A.
Page 83
Auditing the accounts of Mar Elias Hospital
For the year ending March 31, 1948
Journal
1 - Fund transactions (auditing the fund books and matching their entries under the relevant account headings
with the journal)
Audit payments with all invoices and receipts supporting the payment as needed. Note the
unusual payments that require a decision from the committee or approval from the Physical Council. Audit
receipts with all relevant receipts - note the sequence of receipt numbers.
2 - Browse all other journal entries and verify their accuracy. In the case of expenses recorded as requests in accounts receivable
the same observations indicated for the payments above apply.
3 - Audit the journal entries to the ledger only (four months a year)
(Note) Before starting paragraph (3) above, the following is audited (especially regarding the journal entries marked below).
Daily Marketing Lists
Browse all lists in sequence according to their dates and perform the following during that:-
See the manager's approval, the accountant's signature, the marketer's signature, the sub-storekeeper, and the
kitchen officer. Match some lists with the daily requirement regarding unusual materials.
Examine all lists (or breakdowns etc. 500) 15%.
Audit the lists with their relevant journal entries (use the subsistence account entries in the ledger
to verify that no list is repeated).
(See auditing of store assets) - Audit part of these lists with the sub-store record (daily supply)
and the kitchen record (5%).
Al-Maqdish Lists
Audit all lists with their relevant journal entries. (Use the Al-Maqdish account
to find the entries) Note the sequence and verify the accuracy of the total in part of the lists.
Rima Khadouri Hospital Lists
Dar Al-Shifa Dispensary Lists
Audit most of the lists with the journal entries (use the ledger accounts) verify the summation of
some lists. Browse the lists for any unusual payments.
Ledger
Audit and match the opening balances on April 1, 1946, with the budget of March 31, 1946.
Audit the totals 100%.
Browse all accounts to verify their accuracy, and below are notes on some accounts
(To be continued)
/M
( 3 )
Amendment of the annual budget
The grants provided by the government have been realized until the end of the year 1936 -
• In the amount of 500 Dinars
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
Allocations of grants provided by the government
Amendment of the annual budget according to the Prime Minister's Office letter No. 4617 on 6/23/1936
Grants provided by the government
Grants provided by the government
Grants provided by the government
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
The grants provided by the government have been realized until the end of the year 1936 -
• In the amount of 500 Dinars
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
The grants provided by the government have been realized until the end of the year 1936 -
• In the amount of 500 Dinars
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
The grants provided by the government have been realized until the end of the year 1936 -
• In the amount of 500 Dinars
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
The grants provided by the government have been realized until the end of the year 1936 -
• In the amount of 500 Dinars
According to the Prime Minister's Office letter No. 4617 on 6/23/1936
⟦line⟧
or
Page 84
( 2 )
Reconcile the balances with the budget of March 31, 1947.
Audit the bank account with the passbook and reconcile the account as of March 31, 1947, and request a balance certificate.
Accounts Receivable/Payable Ledger
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and verify that all liabilities as of March 31, 1947, are verified for payment
or collection.
Reconcile the balances with the budget of March 31, 1947, and match them with the total in the General Ledger.
Salary Accounts Ledger
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and look into the following:- (especially in doctors' accounts and other important
accounts).
Monthly salaries in case there are increases (request a decision from the committee and, in necessary cases, the approval
of the Physical Council).
Look into whether amounts were spent for leaves (request a decision from the committee for the expenditure, etc...)
Verify doctors' revenues (refer to the doctors' income account in the General Ledger). Audit a portion of them.
Request confirmations for important accounts as of March 31, 1947.
Reconcile the balances with the budget of March 31, 1947, and match them with the total in the General Ledger.
Audit related to some General Ledger accounts regarding revenues
1 - Analysis Records - Internal Analyses
Match the monthly total with the total revenue in the General Ledger - note the outstanding items
and verify their collection or any allowances that may occur in them, etc...
Verify the monthly total (two months per year).
Verify the monthly doctors' revenues.
External Analyses
Sum all receipt books belonging to this record.
Audit what was crossed out in this record (25%).
Verify the totals (four months per year).
Verify the hospital's monthly share (refer to the General Ledger). Recorded in cash (100%).
(Consult the auditor (S.K.) regarding the doctors' share).
2 - X-ray Record
The same audit as indicated for internal analyses.
(To be continued)
14
Budget of the Hospitals Committee for the year 1934
1/1/1934 until 12/31/1934
Revenues
Revenues are collected according to the budget approved by the esteemed Physical Council for the year 1934
( Revenues )
Consist of the amounts paid by the Committee for Organizing Donations for Hospitals and Charitable Societies
And includes: - the hospitals' share of lottery tickets, cinemas, theaters, and the grants collected by the aforementioned committee
from donors and the annual grants paid by charitable institutions and individuals to hospitals
And this amount was estimated according to the aforementioned budget at 1700 Dinars, i.e., at a rate of 141 Dinars and 666 Fils monthly
The committee has received until December 31, 1934, an amount of 1600 Dinars
( Excluding the amounts received by the committee from the Committee for Organizing Donations )
1 - Amounts received by the committee from patients (treatment fees), medicines, and surgical operations (Private Section)
The revenue from this chapter was estimated according to the budget at 750 Dinars
2 - Amounts received by the committee from poor patients (General Section) in exchange for the price of medicines and services
The revenue from this chapter was estimated according to the budget at 500 Dinars
3 - Amounts received by the committee from patients (Private Section) in exchange for accommodation and service fees
The revenue from this chapter was estimated according to the budget at 400 Dinars
( Total Revenues ) estimated according to the budget mentioned above is 3350 Dinars (Three thousand three hundred and fifty Dinars)
The committee has received until December 31, 1934, an amount of 3100 Dinars
Expenses
The expenses estimated according to the budget mentioned above are 3350 Dinars (Three thousand three hundred and fifty Dinars)
And includes general expenses for hospitals, salaries, wages, medicines, food, and other supplies
The committee has spent until December 31, 1934, an amount of 3200 Dinars
Deficit
It appears from the figures mentioned above that there is a deficit of 100 Dinars
And this deficit is caused by the committee not receiving its full share from the Committee for Organizing Donations
As the aforementioned committee did not receive the amounts estimated for it in the budget
Baghdad on January 15, 1935
Hospitals Committee
Page 86
( 4 )
Continuation of Revenue Audit
3 - Verify all other revenues according to the correspondence and documents related to them
etc... for example.
Revenues of Rifqa Nurail Endowments, see report 31 / 3 / 1946
Revenues of external endowments, see the relevant correspondence
Guarantee of roses and jasmine }
Guarantee of dates and molasses } see the contracts related to these guarantees
Audit of books from 1 / 3 / 947 until 31 / 3 / 1947
New registers were used as follows:-
1 - A special book for fund transactions ⟦recorded⟧ separately
Totaled and transferred to the ledger accounts
2 - Journal of patients' liabilities
Total the column and match it with other entries at the end of the month.
Audit the journal entry related to this register.
3 - Patients' liability cards
Match the balance sheet of 31 / 3 / 1947 and reconcile it with the total in the ledger
Browse all cards related to this balance sheet and verify that all that was realized
from patients for accommodation fees has been recorded therein on 31 / 3 / 1947.
Minutes book: read all resolutions and mark everything related to the accounts.
Concluding note: This is all that appeared to me from auditing the registers etc... and the auditor may see a necessity to add
to them or subtract from them according to his discretion, and there may be transactions the likes of which I have not previously
encountered.
It is advisable to read the two reports on the accounts for the year ending 30 / 9 / 1945 and the six months ending
on 31 / 3 / 1946.
⟦line⟧
A. A.
Page 88
( 2 )
Reconcile the balances with the budget of March 31, 1947.
Audit the bank account with the passbook and reconcile the account as of March 31, 1947, and request a balance certificate.
Accounts Receivable/Payable Ledger
⟦line⟧
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and verify that all liabilities/receivables as of March 31, 1947, are due for payment or collection.
Reconcile the balances with the budget of March 31, 1947, and match them with the total in the General Ledger.
Salary Accounts Ledger
⟦line⟧
Reconcile the opening balances on April 1, 1946, with the budget of March 31, 1946.
Review all accounts and look into the following: (especially in doctors' accounts and other important accounts).
Monthly salaries in case there are increases (request a decision from the committee and, in necessary cases, approval from the Physical Council).
Look into whether amounts were spent for leaves (request a decision from the committee for disbursement, etc.)
Verify doctors' revenues (use the doctors' income account in the General Ledger); audit a portion of them.
Request confirmations for important accounts as of March 31, 1947.
Reconcile the balances with the budget of March 31, 1947, and match them with the total in the General Ledger.
Audit related to some General Ledger accounts regarding revenues
⟦line⟧
1 - Analysis Records - Internal Analyses
⟦line⟧
Match the monthly total with the total revenue in the General Ledger - note the outstanding items and verify their collection or any allowances that may occur, etc.
Verify the monthly total (two months per year).
Verify the monthly doctors' revenues.
External Analyses
⟦line⟧
Sum all receipt books belonging to this record.
Audit whatever you wish of them in this record (25%).
Verify the totals (four months per year).
Verify the hospital's monthly share (use the General Ledger); recorded in cash (100%).
(Consult the auditor (S.K.) regarding the doctors' share).
2 - X-ray Record
⟦line⟧
The same audit as indicated for internal analyses.
(To be continued...)
A.A.
Page 89
( 3 )
Continuation of Revenue Audit
Operations Register: Browse these two registers regarding the operations and births of paying patients and verify however
Births Register: you wish that the necessary fees have been collected.
3 - See page ( 4 ) ( select a portion of it )
Property Register
Request a table from the accountant showing the details of revenues and expenditures for each property
individually and match the total with the ledger.
Request the lease contracts.
Note the remarks in the report on the accounts for the year ending March 31, 1946.
Store Assets - General Store Register regarding food, fuel, soap, porcelain,
furniture, etc...
General Store Register regarding surgical instruments
Receipts to the General Store <del>General Store Register</del> regarding medicines
Mark during your audit of cash payments or journal entries the important purchases belonging to this
store and match the received quantities with their respective registers.
Issues from the General Store
Note what is recorded in these registers as issued to sub-stores and verify its entry as received in the sub-registers
(Pharmacy register, daily supply store, and some of the kitchen register). Pharmacy register 100%, daily supply
and kitchen about 50%. Verify other issued materials (partial audit as needed). See
the director's approval and the recipient's signature.
Audit the totals of important materials to verify the final balance and match that with the final list. Verify
asset prices on March 31, 1947 (examine important materials).
Pharmacy Register
4 There is a register with details of daily expenditure signed by the relevant departments (it is
4 difficult to reconcile this register with patient charts).
4 Audit the totals of important materials transferred daily to the general register - (two full months).
4 Match the final balances with the inventory list (important materials and their costs).
Daily Supply Store Register
Browse the daily expenditure and note the director's approvals and the recipient's signature, then sum some materials (5%).
Kitchen Register
Browse this register and audit what you wish ⟦...⟧.
Audit the totals of important assets and note their deduction from their respective accounts in the ledger.
( ⟦...⟧ )
Page 90
( 4 )
Continuation of Revenue Audit
3 - Verify all other revenues according to the correspondence and related documents
Etc... for example.
Revenues of Rifqat Nurail endowments, see report of 3/31/1946
Revenues of external endowments, see the relevant correspondence
Guarantee of roses and jasmine }
Guarantee of dates and molasses } see the contracts related to these guarantees
Audit of books from 3/1/1947 to 3/31/1947
New registers were used as follows:-
1 - A special book for fund ⟦transactions⟧ ⟦audited⟧ separately
Totaled and transferred to the general ledger accounts
2 - Journal of patients' receivables
The ⟦debts⟧ field is totaled and reconciled with other entries at the end of the month.
Audit the journal entry related to this register.
3 - Patients' receivables cards
Match the 3/31/1947 balance sheet and reconcile it with the total in the ledger
Browse all cards related to this balance sheet and verify that all
fees incurred by patients for the year have been recorded on 3/31/1947.
Minutes book: read all resolutions and mark everything related to the accounts.
Concluding note: This is all that appeared to me from auditing the records etc... and the auditor may see a need to add
to them or subtract from them according to his discretion, as there may be transactions the likes of which I have not seen
previously.
It is advisable to read the two reports on the accounts for the year ending 9/30/1945 and the six months ending
on 3/31/1946.
⟦line⟧
14
Page 91
To the respected Mr. Sassoon Bashi
To the respected Mr. Loui Shlouh
After greetings
In view of the large expenses of the community
and the occurrence of extraordinary expenditures during the
current fiscal year, I request you to kindly study
the financial situation of the project and submit a
detailed report on the subject with your suggestions for addressing
the deficit. With thanks and respect,
Roubin
28 / 2 / 1947
Page 92
Presidency of the Lay Council
Greetings, with reference to the Council's letter dated 12/28/948
Based on the assignment, we attended the Directorate of the
Community to study the financial situation of the Lay Council for the
current fiscal year, and we found after auditing the estimated
revenues with the estimated expenditures for the next three months
i.e., until the end of the fiscal year ending at the end of March
1949, that the revenues approximately match the expenditures
despite the unusual expenditures and those spent
outside the budget
We attach herewith a table showing the aforementioned financial situation
for the information of the esteemed Council
⟦signature⟧
Karmi Shilo
⟦signature⟧
Saudi ⟦Bashi⟧
Baghdad 10/20/1949
⟦...⟧ Accounts
Page 93
Aboud Youssef
<del>Youssef</del>
⟦S⟧ent an audit report
of the hospital ⟦accou⟧nts for
⟦six⟧ months ending on 7/31/946
to Mr. Saleh Cohen. Sent
Mr. Abdullah Kabbay
⟦illegible⟧
9/16
Page 96
His Excellency the President of the Lay Council, Baghdad
Report
on the audit of the accounts of the Israeli Hospitals Committee, Baghdad
for the fiscal year 1947 / 1948
with eight tables in a special portfolio
⟦illegible⟧
Page 97
Transferred to the ⟦Health⟧ Committee
to be presented to the Council
⟦...⟧
Baghdad on 20 / 4 / 949
His Excellency the President of the Respectable Lay Council
Baghdad
Subject: Report on the audit of the accounts of the Israeli Hospitals Committee
in Baghdad for the year ending 31 / 3 / 948
With reference to your letter No. 212 dated 28 / 7 / 948
The accounts of the Israeli Hospitals Committee in Baghdad
for the fiscal year 947 / 948 have been audited in
light of the auditing instructions attached to your above-mentioned letter
The following are the audit results:-
1- Opening balances on 1 / 4 / 947
I confirmed the consistency of these balances in the general
balance sheet on 31 / 3 / 947 as stated in the audit report
for the fiscal year 946 / 947 and the hospital records.
Expenses
2- Salaries and cost of living
I conducted a thorough audit of the salary accounts
especially regarding doctors, nurses, and administrative staff
and confirmed the correctness of those transactions according to the
Committee's decisions, except that I did not see the Lay Council's approval
for the current promotions of employees who receive
more than 15/- Dinars per month as required by Article
(17) of the applicable Israeli Hospitals Management Regulations
The hospital administration has taken the initiative to obtain these approvals
starting from the middle of the fiscal year 947 / 948.
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3- Daily Shopping Lists (Provisions)
Provisions were purchased by the trust method by an employee
assigned for that purpose until 14/7/947, and from 15/7/947 they were given
to the contractor Mr. Salim Yusuf Rahima for a period of six months starting
from 15/7/947, and on 15/1/948 the committee took a decision
to purchase provisions by the trust method. I have conducted a relative audit
of the daily lists and confirmed their conformity with the ⟦required⟧ daily
lists, as well as regarding ⟦taxis⟧ and ⟦girls⟧, and I noticed
that the committee had decided to award the contract to Mr. Salim
Yusuf Rahima at the prices recorded by the aforementioned, provided that
4% is deducted from all lists when paying their prices. This
contractor was not the lowest bidder among the other bidders, but
the committee took into consideration that this contractor was more suitable than
the others. Not three months had passed since his contract until the
committee took a decision on 12/7/947 to waive the 4% allowance
from the total ⟦required⟧ lists and add 4% to the total lists
submitted according to market prices from 14/7/947 until
14/1/948. This decision was based on the violations committed
by this contractor by providing unfit provisions contrary to the terms of
his contract. This matter cost the hospital approximately 90/- Dinars per month.
4- Milk Contractor Mr. Yusuf Sahyoun
I noticed as a result of the audit that the aforementioned had undertaken under
a contract to supply milk to the hospital at a price of 50 fils per rotl
for a period of one year from 19/10/946 until 18/10/947. Article
four of the mentioned contract stipulates that at the end of each month 20 bottles
of the total quantity supplied during the month shall be deducted as an allowance for the hospital. This
allowance was actually deducted until the end of March 947,
and from April 947 until the end of October 947, this
deduction stopped without a decision from the committee.
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5 - Other Expenses
I have verified that all expenses have been recorded in
the hospital's records correctly and were supported by receipts
and invoices from the beneficiaries, except for the amounts mentioned
below, which were paid in cash and were not supported by receipts of acknowledgment from the
beneficiaries of receipt, but rather were supported by medical invoices ⟦Debit⟧
Amount | Payment Voucher and Date | Paid To | Item
12/- | 5805 9/9/47 | Pharmacist Edward Rabie | 80 packets of cotton
-/- | 5944 9/28/47 | Oleic Carbonic Oil and Oxygen |
2/- | 7192 2/8/48 | - Ditto - |
2/- | 7467 2/21/48 | - Ditto - |
Revenues
6 - Examination Revenues
I have audited all the received examination lists for the fiscal year 947/948
and verified the correctness of the components of those lists and the hospital's share
thereof and their correct recording in the accounts.
7 - Property Revenues
I have audited the register of endowed properties for the hospital and verified
the correctness of the revenues and expenses for the year 947/948 and the recording of the remainder
of these revenues as final income and the carryover of a portion of them to the next
year in view of the lease period; however, I noticed that most of
these properties are vacant without a lease contract as indicated next to
each of these properties in the attached table along with the notes
regarding the vacant properties from which no rent was realized.
8 - Guarantee of Roses, Gardens, Dates, and Buckthorn
I have verified the existence of contracts for the guarantee of these crops and the recording
of the realized revenues as final income and the carryover of the remainder to the next
year
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9 - Net income of Rifqa Nurail endowments "1419/107 Dinars"
I have not reviewed the details of the income and expenditures for these
endowments except for a letter signed by the trustee showing the hospital's share
of the net income for the year 47/48 as follows:
Dinar | Fils
Income of Rifqa Nurail endowments from 4/1/47 to 3/31/48 | 5098 | -
Deduct expenditures for the mentioned period | 2259 | 786
| 2838 | 214
Hospital share 50% | 1419 | 107
The trustee has paid from this amount "1185/174 Dinars" as detailed
below and the remaining "233/933" was carried forward as a claim against the trustee on 4/1/48
Date | Amount
Trustee's claim balance | 4/1/47 | 120/326
| 8/20/47 | 200/-
| 9/22/47 | 250/-
| 9/28 | 64/848
| 1/6/48 | 200/-
| 2/9/48 | 350/-
Total | 1185 174
10 - I have conducted an accounting audit of all other hospital income
of various types and verified their entry into the accounts according to
receipts in their respective registers. Except for the following observation
I noticed that the hospital receives some amounts for X-ray
examinations according to receipts, and those amounts are credited
to their owners after the hospital recovers this receipt and attaches it
to the relevant stub and marks it as "void" because the examination was not performed
on that day and the patient requests a refund. I see it as advisable
that the beneficiary signs the back of the receipt acknowledging their recovery
of that amount. I have browsed the X-ray register and confirmed
that those examinations were not performed.