Financial Records, Jewish Hospitals Committee and the Jewish Lay Council
View interactive document pageThese are financial documents from the Baghdadi Jewish community. Included are budgetary and audit reports from the Jewish Hospitals Committee and the Jewish Lay Council.
Israeli Hospitals Committee - Baghdad Income and Expenditure Account for the year ended on September 30, 1945 with The Balance Sheet as it is on the mentioned date with attached schedules 1 - 6 Total number of papers 13 Decided in a special portfolio ⟦signature⟧ 26/11/45
HOSPITALS COMMITTEE BAGHDAD Established 1884 Telephones 3006 / 7480 Meir Elias Hospital Rimah Khedouri Eyes Hospital Refouah Pharmacy Jewish Hospitals Committee Baghdad Established in 1884 Telephone No. 3006 / 7480 Baghdad Meir Elias Hospital Rimah Khedouri Eye Hospital Dar Al-Shifa Pharmacy 1152 4/7/948 No.: 272/L Date: 3/27/1948 His Excellency the President of the Jewish Lay Council in Baghdad, Respected After greetings, With reference to your letter No. 94 dated 1/23/1948. This committee has audited the contents of the report of the auditor, Mr. Saleh Cohen, attached to your letter referred to above, which includes the result of his audit of this committee's accounts for the six months ending 3/31/1946, and here are our observations regarding the following points: 1- We enclose herewith the report dated 7/15/1946 for your review. 2- The necessary accounting adjustment has been made by transferring the balance of the estate of the late Raphael Gabbay, amounting to 8,900 dinars, to the total income and expenditure account on 3/18/1948. 3- We have not reached the reasons that prompted the previous committee to make the following appointments without the approval of your esteemed council. Since the doctors and the pharmacist actually performed services based on the decisions issued by the committee at that time, we request you to kindly confirm the previous appointments issued regarding them. a - Appointment of Dr. Anwar Gabbay for a period of two years, decision dated 10/22/1945. b - Renewal of Dr. Edward Halab's contract, decision dated 10/22/1945. c - Appointment of Dr. Haron Tawfiq, decision dated 1/2/1946. d - Appointment of the pharmacist Sabiha Shai, decision dated 3/13/1946. e - Regarding the increase in doctors' salaries, granting some of them additional allowances, and paying salaries in lieu of leave, we believe that this matter does not require the approval of the esteemed Lay Council, as Article 19 of the old internal regulations is explicit in this section and restricted the appointment and dismissal of doctors, pharmacists, the director, and the accountant only to the approval of the Lay Council. As for increasing salaries and other grants given to these and other employees, it is within the powers of the committee. (President) ⟦illegible⟧
JEWISH HOSPITALS COMMITTEE JEWISH HOSPITALS COMMITTEE BAGHDAD BAGHDAD Established. 1884 Established in 1884 Telephones 3006 7480 Telephone Number 3006 Baghdad 7480 Meir Elias Hospital Meir Elias Hospital Rimah Khedouri Eyes Hospital Rimah Khedouri Eye Hospital Refouah Pharmacy Dar Al-Shifa Pharmacy No. Number: Date Date: ( 2 ) 4 - It was customary in the past that a doctor who does not enjoy the leave he is entitled to be given salaries in exchange for that leave, and therefore the amounts due for leaves were paid to the doctors without a decision from the committee. As for the late Mr. Anwar Khatifa, since the committee, by its decision dated 10/15/1945, considered that he enjoys the same regular and sick leaves enjoyed by the Iraqi hospital doctors, he was paid the leave salaries he was entitled to based on the content of the aforementioned decision. Nevertheless, we believe that the issuance of a decision by the previous committee in every such disbursement case was necessary. 5 - As for the other points mentioned in the report, we have expressed our views regarding them on the page opposite to it. You will find the aforementioned report attached herewith. ⟦illegible signature⟧ The President Attachments - 4
Accounts Payable (Liabilities) At the end of September 1945 Table No. 1 Name | Number | Dinar Fils Sakran Saleh Ahmed | 2 | 2750 David Brander Establishment in London | 10 | 220587 Mordechai Qassab | 11 | 3 Salim Sheta | 12 | 15250 South British Insurance Company (Al-Sekurta) | 22 | 146801 Karmi Drug Store | 27 | 9 Subhi Salami | 100 | 68 Saif Haql (Abu Al-Haleeb) | 101 | 8952285 Kani Drug Store | 102 | 7150 ~ ~ Bashar | 7 | 74706 ~ ~ Shimon Merki | 106 | 12980 My client Ibrahim Assirania (Abu Al-Thalj) | 111 | 297640 Hezekiah Hayto and Nakour (Abu Al-Raqi) | 112 | 148950 Moshe Hezekiah (Abu Al-Khubz) | 8 | 764425 Jacob Hay | 122 | 9 Khadouri Naqqashi | 127 | 11150 Income Tax for the year 44/945 | 138 | 255579 Ibrahim Jacob (The Musician) | 164 | 295645 Revenues of Dr. Karmi Rabie | 199 | 41 Income Tax for the year 45/946 | 203 | 177566 Telephone revenues for doctors Dr. Mills and Dr. Raphael | 204 | 162912 ~ Dr. Kamal Al-Samarrai | 206 | 68500 2611059 43/5/8 See settlement See settlement See settlement See settlement See settlement
Accounts Payable Salaries (Liabilities) At the end of September 1945 Done Table No. 2 Fils Dinar | Number | From 178/000 | 1 | Dr. Malayan 15/987 | 2 | Susan " 24/415 | 3 | Sitta Lewis 97/956 | 4 | Dr. Touma 25/400 | 5 | Dr. Mahlab 2/800 | 7 | Isaac Ibrahim 2/500 | 8 | Salman Khudair 2/400 | 9 | Alice Saleh 22/748 | 10 | Karjiya Salman 17/000 | 12 | Susan Hadouri 6/648 | 15 | Mona Shukri 7/219 | 16 | Rachel Murad 16/000 | 17 | Rebecca Seif 14/000 | 18 | Percil Munshi 14/000 | 19 | Naima Ibrahim 12/500 | 21 | Ibrahim Yaqub 7/000 | 22 | Kadhim Hassan 6/000 | 25 | Aqeel Hazoum 5/000 | 26 | Salim Suwayh 5/000 | 27 | Seif Saqeel 4/500 | 28 | Salwa Shukr 4/600 | 29 | Seif Moallem Saqeel 9/000 | 30 | Mada Cohen 10/000 | 32 | Flora Robin 24/805 | 34 | Daisy Yaqub 8/771 | 35 | Farha Shukri 6/000 | 36 | Naima Abed 6/000 | 37 | Elsa Cohen 19/875 | 38 | Madeline Yaqub 6/000 | 39 | Latifa Sahab 5/500 | 40 | Rachel Hadouri 8/160 | 41 | Margaret Haroun 9/000 | 42 | Bertha Saqeel 5/000 | 43 | Habiba Yaqub 15/000 | 44 | Simha Haroun 885/348 Carried forward correctly
Continuation of Salaries Payable Balance (Liabilities) At the end of September 1945 Continuation of Table No. 2 Fils Dinar | Number | From 885 248 | - | Carried forward from page 4 5 | 45 | Juliet Khedhouri 5 | 46 | Latifa Khedhouri 9 | 47 | Wazni Tuwayq 4 | 49 | Doris Seif 29 448 | 51 | Mazli Ezra 7 280 | 54 | Muhammad Azim 2 | 56 | Moshe Mano 6 610 | 57 | Simha Haron 2 250 | 58 | Salwa Daniel 6 | 60 | Ephraim Daoud 7 | 64 | Nassim Shatoub 2 500 | 64 | Subhi Daoud 5 | 69 | Victoria Seif 6 | 71 | Abdo Seif 5 | 74 | Elia Shalom 2 250 | 75 | Subhi Daoud 1 800 | 77 | Benjamin Hayyim Daoud 45 | 78 | Ibrahim Nassim 5 | 81 | Loza Khedhouri 2 500 | 82 | Farsil Yaqub 4 | 83 | Baruch Sintob 10 | 84 | Abdo Yaqub 2 | 88 | Naima Kammoun 5 | 94 | Simha Menashi 1 100 | 96 | Shabbo Elia 2 250 | 98 | Mordechai Sion 2 400 | 99 | Naima Seif 2 500 | 100 | Sabriya Nissan 2 500 | 106 | Eliza Baruch 2 | 109 | Sabiha Nahoum 2 500 | 110 | Ibrahim Daniel 14 | 112 | Rifka Ezra 850 | 114 | Naima Darwish ⟦illegible⟧ | 115 | Juliet Sion 1 126 576 | 116 | Masouda Yarmakiya
Continuation of the Permanent Payroll Ledger (Liabilities) At the end of September 1944 p. 2 <del>Continuation of Table No. 2</del> Fils | Dinar | Name 112 | 6546 | Carried forward from page 1 5 | | 116 Rachel Cohen 24680 | | 120 Ne'ma Youssef 9450 | | 121 Sarah Daoud 947 | | 122 Dr. Albert Salman Cohen 26 | | 123 Shimon ⟦Basah⟧ 18 | | 124 Yami Shalom 87582 | | 124 Dr. Rubin Jack 12125 | | 125 " Hayawi Nishan 28651 | | 126 " Gurji 21 | | 128 Murad Al-Masi 11 | | 129 Helm Zilkha 5860 | | 141 Ezra Levy 20 | | 142 Naima Yaqub 7500 | | 144 Selim Sahyoun 5500 | | 146 Seraphie Daoud 5500 | | 147 Violet Elia 4500 | | 148 Aziza Daoud 4500 | | 149 Naima Nassim 1165 | | 152 Aaron Nishan 4500 | | 156 Abdullah Khalaf 2225 | | 158 Salman Zebulon 4500 | | 159 Daniel Yohanan 1620 | | 160 Farja Mordechai 750 | | 161 Menashe Haql 2 | | 162 Gurjia Baruch 5650 | | 164 Shimon Ibrahim 4840 | | 169 Ibrahim Ephraim 2 | | 170 Ne'ma Abdullah 8445 | | 171 Dr. Shawkat Mahmoud 10 | | 174 Zaki Ibrahim 8900 | | 175 Dr. Kahil Al-Yaqoubi 500 | | 176 " Gurjia Rabie 778337 | | Total See estimation
Table No. 2 Table showing the total inventory lists of stores and pharmacies for all hospitals as of September 30, 1945 Mir Elias Hospital | General Store | Foodstuffs | 652.061 Dinars Fuel | 127.480 " Soap | 12.400 " Antiseptic | 27.720 " Furniture and bedding (unused) | 56.880 " ⟦Stationery⟧ (unused) | 129.271 " Electric wire | 26.000 " Firewood | 25.000 " | 1,084.212 Cotton, linen and clothing | 174.986 Medicines | In the store | 2359.045 In the pharmacy | 557.287 | 2916.332 Surgical instruments | 402.900 | 4490.618 | | 5574.920 Dinars Rima Khadoori Hospital | Medicines | | 45.000 Dar Al-Shifa Dispensary | Medicines | | 80.097 | | 5700.027 Dinars True I certify that the above represents the costs of assets for all hospitals. ⟦signature⟧ 8/9 947
Table No. 4 Debit Debts at the end of September 1945 Number | Name | Dinar | Fils 9 | Tawfiq al-Bait | 85 | 000 8 | ⟦illegible⟧ | 19 | 185 10 | Nayef Shaqwa | 6 | 600 12 | Baghdadi Fruit Company | 8 | 843 15 | Fattouh Zubaida | 7 | 500 16 | Nouri Ibrahim Abu Kojan | 11 | 600 21 | Abboud Abdul Nabi | 1 | 400 23 | Muhammad Abdul Qadir | 15 | 000 74 | Salman Yusuf Koji | 11 | 450 87 | Mr. Daoud Dangour | 586 | 998 89 | Asia Store in Tel Aviv | 127 | 822 94 | Ahmed Shukri | 12 | 000 97 | Hoshi Yusuf | 20 | 000 100 | Naji Haqqi | 7 | 700 101 | Khalaf Muhammad | 92 | 000 107 | Yusuf Lulu | 25 | 478 116 | Ahmed Nasra | 1 | 140 119 | Euphrates Car Company | 4 | 450 | Embassy Suspense Accounts | 0 | 160 127 | Israel Shoai | 84 | 818 130 | Naji Saleh | 9 | 500 | Hiba Ishaq al-Rusafi | 5 | 000 149 | From Erbil Secretariat | 28 | 788 155 | Flour imports to Jiba | 77 | 700 | Transport and Navigation Company | 48 | 416 | Total | 1517 | 749 Cash Installment Cash Installment Cash Installment Cash Installment Cash Installment Number | Insurances until 30/9/45 | Dinar | Fils 6 | Electricity Department | 28 | 850 7 | Telephones | 87 | 845 49 | Sayyid Gazoz Company | 10 | 000 | Total | 126 | 695
Debit Salary Payments (Requests) At the end of September 1945 Table No. 2 Fils | Dinar | Number | Name 110 | 40 | 6 | Dr. Isaac Khatcha | 20 | 8 | Anwar Khatcha | 8 | 11 | Saif Cohen | 3 | 20 | Amador Saif 440 | 28 | 21 | Jalal al-Din | 3 | 70 | Sadiq Saif | 10 | 86 | Shafiqa Baruch | 6 | 127 | Elias Keda 500 | 14 | 162 | Jacob Saul 100 | 5 | 8 | Mu'ammal Saif | 52 | 8 | Isaac Yahya 500 | 125 | 133 | Saul Baruch 800 | 248 | 176 | Dr. Abdul Amir Allawi 050 | 1300 | | Former maid - paid according to inspection Former servants See report 8/10/945
B. M. Account of Income and Expenses of Properties Belonging to Meir Elias Hospital For the year ending September 30, 1945 Budget Committee and Audits Table No. 6 Property Type and Location | Annual Rent Dinars Fils | Expenses during the year Dinars Fils | Net Dinars Fils | Rent Due Date | Remarks House 25 Tauraat 127 | 92500 | 9625 | 82875 | 20 Tishrei II Hebrew | ~ ~ 25/127 | 90000 | 29575 | 60425 | ~ ~ | ~ ~ 59/127 | 50000 | 27925 | 22075 | ~ ~ | ~ ~ 54/128 | 70000 | 5250 | 64750 | 1 Tishrei II | ~ ~ 54/128 | 10000 | 1500 | 8500 | 21 October 945 | ~ ~ 94/94 | ⟦illegible⟧ | 10522 | — | 1 May 945 | Remained as a debt and he has a warning from him ~ ~ 28/120 | 160000 | 101520 | 58480 | 1 Shawwal 1364 | ~ ~ 4/129 | 225000 | 17100 | 207900 | 21 December 945 | For Dr. Balaban House No. 73 Tauraat 92/129 | — | — | — | — | Built on House 14 Under the Tekkiyeh | 5606 | — | 5606 | 1 Tishrei II Hebrew 945 | The remainder for an unnamed period for Muhammad Noura on his behalf Meir Ezra Zion. The Trustee National School 22/102 Kadoorie | 250000 | 6219 | 243781 | 1 October 945 | House 4/102 Adjacent to the Hospital | — | 8475 | — | — | Inhabited by Dr. Sukman House 5/102 ~ ~ | — | 12100 | — | — | ~ Dr. Qarah Dar ~ ~ 5/102 | — | 8100 | — | — | Dr. Stadosa Khan 178 Shorja 158 | 25500 | 1900 | 23600 | End of July 946 | Shop 27 Tauraat 127 | 120000 | 3000 | 117000 | 20 Tishrei II Hebrew 945 | ~ 29/127 | 24000 | 2150 | 21850 | ~ ~ | ~ 31/127 | 24000 | 1212 | 22788 | ~ ~ | ~ 406/94 | — | 1290 | — | 1 Shawwal 1364 Hebrew | Delayed in its construction date for two and a half years, its income entered in the year 44/45 ~ 408/94 | 11000 | 1290 | 9710 | 20 Nisan 946 Hebrew | ~ 410/94 | 11000 | 1290 | 9710 | ~ ~ | ~ 412/94 | 10000 | 1290 | 8710 | ~ ~ | ~ 414/94 | 10000 | 1290 | 8710 | ~ ~ | ~ 416/94 | 12000 | 1642 | 10358 | ~ ~ | Meir Elias Hospital | | 41914 | | | Shop 633 Ras al-Qarya | 64000 | 5750 | 58250 | 11 Mart 946 | ~ No. 168/633 | 120000 | — | — | 1 September 945 | ~ ~ ~ | 64000 | 16400 | 167600 | 20 Adar 946 | ~ 1105 Under the Tekkiyeh 112 | 24000 | 2200 | 21800 | 20 Nisan 946 | 1515817 249680 1282106 What is in his hand is otherwise The purchase value was estimated in the year By the appraisal committee
43 Type of property and its location | Annual rent Fils Dinar | Expenses during the year Fils Dinar | Net Fils Dinar | Rent due date | Remarks Khan 652 Kolat 224 | 17821060 | 249600 | 1515817 | What preceded it from ⟦...⟧ | ~ 756 ~ 224 | ⟦line⟧ | 9425 | ⟦line⟧ | ⟦line⟧ | Rented on ⟦...⟧ 44 for a period of two years Shop 556 224 | ⟦line⟧ | 62687 | ⟦line⟧ | Bought ⟦...⟧ | And attached to its original number in the year 43/44 for an amount of 50 Dinars Khan 240 Asi Hayy Umm Azam 224 | 25000 | 2644 | ⟦line⟧ | ⟦line⟧ | Shop 41 Torat 127 | ⟦line⟧ | ⟦line⟧ | 25000 | The landlord died and | registered it in the name of Suad ~ 22 127 | ⟦line⟧ | 1400 | ⟦line⟧ | Demolished in September 44 | ~ 29 127 | ⟦line⟧ | 450 | ⟦line⟧ | ⟦line⟧ | And they joined the house of ⟦...⟧ and it did not return as it was ~ Number ⟦...⟧ 127 | ⟦line⟧ | 450 | ⟦line⟧ | ⟦line⟧ | | ⟦line⟧ | 600 | ⟦line⟧ | ⟦line⟧ | | 17856060 | 427256 | 1519217 | | 160997 expenses without income 158256 28/5/44 ⟦signature⟧
Committee of Jewish Hospitals in Baghdad General Budget of the Hospitals as of September 30, 1945 Liabilities | Fils Dinar | Fils Dinar | Assets | Fils Dinar | Fils Dinar Ottoman Bank | | | Cash on hand and deposited in banks | | Overdrawn amount in current account (as per books) | 42409 | | Cash on hand | 54724 | | | | Deposited in Ottoman Bank current account (Foreign) | ⟦line⟧ | 54724 Debts owed by the hospital and credit account balances | | | Assets of stores and pharmacies as of September 30, 1945 | | Received in advance from the trustee of Rifka Nuriel endowments for the year 45/46 | 225000 | | Meir Elias Hospital | | For the guarantee of Al-Nur and Al-Bunur for the year 45/46 | 92000 | | General Store | | Miscellaneous liabilities (as per Schedule No. 1) | 2611056 | | Tools, fuel, and furniture | | Salaries (as per Schedule No. 2) | 1778227 | 5744292 | Clothing, necessities, soap, etc. | 9084212 | | | | Medicines and surgical instruments, etc. | | Estate of the late Raphael Haron Gabbay | | 89000 | In the store - medicines | 2259045 | | | | In the pharmacy - medicines | 557287 | | | | In the store - cotton, gauze, alcohol, and eggs | 174986 | | | | Surgical instruments | 402700 | 4490618 | | | Rima Kadoorie Hospital | | | | | Medicines | 45000 | | | | Dar Al-Shifa Dispensary | | | | | Medicines | 80097 | 5700047 | | | Debts owed to the hospital and debit account balances | | | | | Lay Council | 225000 | | | | Miscellaneous services (as per Schedule No. 4) | 1517729 | | | | Salary guarantee (as per Schedule No. 5) | 1200500 | | | | Insurances (as per Schedule No. 6) | 125975 | 3004754 | | | The late Sir Elie Kadoorie | | | | | Outstanding amount until September 30, 1945 | 1282750 | | | | Deduct: Payments of the late Sir Elie Kadoorie | 1000000 | 282750 | | | Revenue and Expenditure Account | | | | | Deficit carried forward on October 1, 1944 | 1565961 | | | | Deficit incurred during the year ending September 30, 1945 | | | | | As per Revenue and Expenditure Account | 4977576 | 6543537 | | 14628603 | | | 14628603
Committee of Israeli Hospitals in Baghdad Income and Expenditure Account for the year ended September 30, 1945 Expenditures | Dinars Fils | Dinars Fils | Income | Dinars Fils | Dinars Fils Meir Elias Hospital ⟦line⟧ Meir Elias Hospital Salaries 12769897 ⟦line⟧ Hospital Revenues Cost of living allowances 16004487 224590- ⟦line⟧ Accommodation fees 22714079 Subsistence expenses as per inventory valuation on Oct 1, 1944 791040 ⟦line⟧ Dressing, electrotherapy, and bandages 248950 Less inventory on Sep 30, 1945 17614969 ⟦line⟧ Revenues collected from the poor 821070 22879099 Food and beverage expenses as per inventory valuation on 12/1/24 747051 ⟦line⟧ Doctors' and operating room revenues Less inventory on Sep 30, 1945 (missing fils) 56880 746127 ⟦line⟧ Operating room fees 937799 Fuel expenditure as per inventory valuation on 1/9/44 201250 ⟦line⟧ Receipts from doctors' consultations 4492752 Less inventory on Sep 30, 1945 127480 1157261 ⟦line⟧ Less doctors' share paid 2192139 2219614 Purchased furniture 290980 ⟦line⟧ Receipts from maternity fees 916750 Purchased soap as per inventory valuation on 1/9/44 116600 ⟦line⟧ Less doctors' share paid 149750 767000 Less inventory on 30/9/45 12400 617040 ⟦line⟧ Receipts from surgery fees 2574750 Electricity fees 616648 ⟦line⟧ Less doctors' share paid 528462 2046288 5970701 Water fees 129564 ⟦line⟧ Laboratory revenues 2974200 Telephone 196674 ⟦line⟧ Less doctors' share paid 2555700 1418600 Insurance (Sicurta) 87207 ⟦line⟧ X-ray revenues 555850 Stationery and printing expenses 270265 ⟦line⟧ Less doctors' share paid 219675 236175 Vegetable purchases as per inventory valuation on 1/9/44 171850 ⟦line⟧ Net share of Colbert revenues 4091250 Less unused inventory on Sep 30, 1945 129271 462652 ⟦line⟧ Donations 292124 Miscellaneous and petty cash with inventory valuation on 1/9/44 7644 ⟦line⟧ Zakat 69147 261271 Anti and carbolic acid as per inventory valuation on 1/9/44 61800 ⟦line⟧ Revenues from external endowments 160218 Less inventory on Sep 30, 1945 27750 1477290 ⟦line⟧ Hospital's share of revenues from Zubaida Khanum's endowment properties 1719924 Purchase of medicines, oil, gauze, and salt as per inventory on 1/9/44 5282859 ⟦line⟧ Property revenues 1785606 Less inventory on Sep 30, 1945 4087218 2592894 ⟦line⟧ Al-Ward and Elias guarantee 200000 Purchase of surgical instruments as per valuation on 1/9/44 244068 ⟦line⟧ Dates and buckthorn 120000 Less unused inventory on Sep 30, 1945 402200 169157 ⟦line⟧ Received from the Nursing Aid Society for nurses' salaries 645000 Garden expenses - labor wages, machine repairs, etc. 416209 ⟦line⟧ and servants for the free maternity department Renovations and constructions in the hospital with labor, carpentry, etc. 1682409 ⟦line⟧ Physical Council allocations 2900000 Tools and pipe repairs 480005 ⟦line⟧ Fawzia's usual aid from the Physical Council for high cost of living 1500000 2600000 Electricity 278527 ⟦line⟧ for all hospitals Property expenses - property tax, renovations, and secretariat 427256 ⟦line⟧ ⟦line⟧ 44287844 46144659
Expenses Previous balance Fils Dinar | Fils Dinar | Fils Dinar | | 659 46144 Rima Khadouri Hospital | | Salaries | 400 2059 | Cost of living | 225 548 | 625 2607 Purchase of medicines, cotton, and surgical instruments after deducting stock on 31/12/44 - 208.450 | 704 276 | Deducting stock at the end of the year 1945 | 000 45 | 704 231 Expenses other than fuel | | 900 210 Electricity, water, insurance, telephone, and other fees | | 427 192 Stationery and printing expenses | | 218 55 Clothing and furniture | | 142 117 Miscellaneous | | 675 124 ⟦line⟧ | ⟦line⟧ | 921 2269 Dar Al-Shifa Dispensary | | Salaries | 212 1127 | Cost of living | 508 344 | 721 1471 Purchase of medicines, cotton, and others | 690 805 | Deducting stock at the end of the year 1945 | 097 80 | 593 725 Rent | | 000 80 Electricity, water, insurance, etc. | | 567 142 ⟦line⟧ | ⟦line⟧ | 881 2419 ⟦line⟧ | ⟦line⟧ | 471 51942
- 2 - Continuation of Income and Expenditure Account Income | Fils Dinar | Fils Dinar Brought forward | | 844 44287 Rima Khadouri Hospital | | Examination and surgery fees 1141.270 | | Less doctors' share paid 456.548 | 822 684 | Treatment fees | 576 819 | Accommodation fees | 040 222 | Miscellaneous income | 656 457 | 094 2195 Dar Al-Shifa Dispensary | | Income from tickets, wax, lottery, etc. | | 957 481 Net budget for the year ending September 30, 1945, transferred to the general budget | | Mar Elias Hospital | 815 1856 | Rima Khadouri Hospital | 827 1174 | Dar Al-Shifa Dispensary | 934 1945 | 576 4977 ⟦line⟧ | | | | 471 51942 ⟦illegible signature⟧ See attached report 10/1/46
To the President of the Committee of Israeli Hospitals in Baghdad Audit report for the year ended on September 30, 1945 Income and Expenditure Account and Balance Sheet in a special portfolio Number of attachments: 17 ⟦signature⟧ 1946/7/⟦...⟧
Baghdad, July 10, 1946 To the Chairman of the Jewish Hospitals Committee Baghdad After greetings, Audit of Meir Elias Hospital Accounts With reference to your instructions issued to me under your letter No. 72 dated March 22, 946 I have examined the books and accounts of Meir Elias Hospital for the year ended September 30, 1945 and audited the balance sheet as of the mentioned date, as well as the income and expenditure account for the year under review. Attached herewith is a copy of the balance sheet as of September 30, 1945, which I extracted according to the books, as well as the income and expenditure account for the year under review. (Special portfolio) I have obtained all the information and explanations I requested, and I list below my observations on the accounts:- A - Opening balances on 10/1/44 (according to the balance sheet dated 9/30/44). Although I did not conduct any audit for the year ended September 30, 1944, I have considered these balances to be correct. B - Balance Sheet as of September 30, 1945 Liabilities 1 - Ottoman Bank - (Overdraft amount) 42/409 Dinars. I learned that it was not the hospital's custom to request the bank passbook at any time whatsoever. When I requested to obtain the passbook, and since the request to the bank was late, the bank provided a statement from 1/1/45 to date. Below are the details of the nature of the bank account as shown in the books with the balance shown in the passbook: Balance shown in the hospital books on 9/30/45 - according to the bank | 42.409 Dinars Add the amount of a check recorded in the passbook against the hospital on 1/15/45 - recorded | 75.000 in the hospital books on 1/21/46 | ⟦line⟧ | 117.409 Dinars according to the bank Deduct ⟦illegible⟧ credit account from K. Asia Tuatip recorded in the passbook as income for the hospital on 1/15/45 - recorded in the books on 1/21/46 | 121.971 | ⟦line⟧ | 14.562 Add an adjustment entry in the books after 9/30/45 | 20 | ⟦line⟧ Hospital's claim on the bank according to the passbook | 14.582 Dinars until 9/30/45.
The entry of the amount - 751 - Dinars in the hospital records on 21 / 1 / 946 was in the main account section at that date to clarify it as was the case then in all bank transactions and as shown in the bank transactions paragraph hereafter ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ on 25 / 1 / 946
- 2 - Continuation of the second party's account Notes on the amounts suspended in the bank reconciliation A check for 751 Dinars dated 15/1/45 - The President informed me that this check had been drawn for the account of purchasing goods for the hospital, and this transaction took a long time and the final settlement of the purchase value paid by the President to the mentioned hospital was delayed and the necessary entries were made immediately, therefore the amount of the aforementioned check was recorded in the President's account on 21/1/46 Credit balance - 121.971 - It appears from the miscellaneous receivables (Table No. 4) that an amount of 127.842 Dinars was suspended on the Asia shop in Tel Aviv (credit balance). And what the bank recorded for this balance on 15/1/45 was 121.971 - and a settlement of this amount was made on 21/1/46 and the Asia account was paid on the same date considering the balance of 5.871 Dinars as an expense on the credit. It is clear from the above that it is necessary to reconcile the bank account with the Passbook from time to time to verify that the necessary entries are made immediately. Although the Passbook was not complete for the year under review, I considered what was recorded in the books until 1/1/45 to be correct, and the result is the reconciliation shown in this paragraph. Other than this, I did not see a certificate from the bank dated 30/9/45, but I reviewed a certificate dated 27/4/46 and it was in agreement with the books on that date.
- 2 - Continued Observations 2 - Debts owed by the hospital and credit account balances Dinars Received in advance from the trustee of Rifqa Nur Shams endowments for the year 1944/1945 | 225/- I have not seen any account from the aforementioned trustee confirming this balance. Nor are there any other observations in another part of this report regarding the accounts of these endowments. Received in advance for the date and buckthorn guarantee for the year 1945/1946 | 120/- Dinars I have reviewed a copy of the contract concluded between the President and the lessee for the date and buckthorn guarantee for an amount of 260/- Dinars for a period of two years ending on September 20, 1946. Half of this amount was recorded as revenue in the accounts of the year under review, and the other half was carried forward to the next year. Sundry Liabilities - 2611.056 Dinars - Schedule No. 1 This schedule contains amounts that were not claims against the hospital and an adjustment should have been made to them on September 20, 1945, and these are as follows: - Revenues of Dr. Kamal Al-Samarrai - 68.500 Dinars This amount represents the revenues collected from consultations and operations of Dr. Kamal for the period from September 18 to the 20th. His entitlement from this amount is 14.400 Dinars only and the remainder is considered revenue for the hospital. The necessary settlement for this was made in October 1945. In addition to this, the salary entitlement of the aforementioned doctor for the period from September 18 to the 20th on the basis of 250/- Dinars per month (as Dr. Tokar's salary) was not recorded as a claim for him on September 20, 1945 (this entry was made in November 1945). In this regard, it was noted that contrary to custom, there is no decision from the committee to employ the aforementioned doctor. I recently reviewed a decision from the committee dated 5/5/46. Revenues of Dr. Regie Rabie - 47/- Dinars Dr. Rabie's entitlement is 50% of this amount and the remainder is considered revenue for the hospital. The necessary settlement for this was made in October 1945. There is another claim for Dr. Rabie under "Salary Liabilities" in the amount of -/150 Fils. This amount should have been recorded initially in Dr. Rabie's revenue account, and this entry was also settled in October 1945. In addition to that, an amount of 120/- Dinars was recorded to Dr. Rabie's account in November 1945 for his salaries for the period from 8/9/45 to 9/15/45 (as Dr. Balayam's salary) and this amount should have been recorded on September 20, 1945.
Continuation of Miscellaneous Liabilities Yaqub Hay - /9 Dinars This amount had not been claimed from the institution as of September 20, 1945, as it was agreed upon as rent for one of the houses endowed in the name of the hospital (its case, as it appeared, was in the courts) and this amount was settled in the year 1945/1946. Other Liabilities I have seen confirmation or verified the correctness of all other accounts, except for the following accounts for which it is usually preferable, according to the accountant's statement, to have oral confirmation from their owners:- Youssef Haqqi bin Abu al-Halib - 652.285 Dinars Morshi Ibrahim Abu al-Sheikh - 297.620 " Hesqel Sayon Abu al-Raqi - 148.950 " Morshi Hesqel Khabbaz - 764.425 " Furthermore, these amounts are still accumulating until now and are increasing. (It was noted that a portion of these amounts was paid recently) Miscellaneous Salary Liabilities - 1778.227 Dinars - Schedule No. 2 Dr. Najib al-Yaqubi - 8/900 Dinars In addition to this amount, Dr. Najib was entitled to salaries for a period of 22 days in September 1945 amounting to 12/000 Dinars, which were credited to him in October 1945. Confirmation of Doctors' Accounts I have not seen confirmation from the following named doctors regarding their account balances, and it appears from the relevant records that no settlement of these accounts has taken place for a period of years. Therefore, I suggest that an account statement be submitted monthly to each of the aforementioned doctors showing the balance carried forward at the beginning of the month, the monthly salary, the doctor's share of consultations or operations, etc., the balance (after deducting their withdrawals, etc.) carried forward to the next month, and they should be asked to sign a second copy of these accounts to be kept by the accountant:- Dr. Balayan Sostern Sfaros Dr. Touka Dr. Weinstein ⟦illegible⟧ 887 82 1 256 135
Estate of the late Raphael Haroun Kabbay - 8900/- Dinars 1- This is the net amount that the hospital received from the original estate mentioned above, which amounted in total to 14900/- Dinars for the hospital. This amount remained suspended in the account under this heading. Since there is no reserve cash for spending against this balance, I see it appropriate that a decision be taken by the committee on how to dispose of this account. Assets 1- Cash on hand in the fund as of September 30, 1945 - 54.724 Dinars I did not count the fund's assets on September 30, 1945, but I did so on May 2, 1946, and found the assets to be consistent with the cash book on the mentioned date. 2- Assets of stores and pharmacies - 5700.027 Dinars - Table No. 2 - Mir Elias Hospital owns the following records regarding its store assets:- General Store Records Record of food, fuel, soap, porcelain, furniture, etc. Record of surgical instruments For medicines Pharmacy Records General record - for incoming from the general store and some directly from the markets, as well as the total outgoing from it Sub-record - shows details of daily expenditures (transferred daily to the general record) Daily Supply Store General record - for incoming and outgoing Sub-record - shows details of daily expenditures (transferred daily to the general record) The Kitchen - there is no record in it showing incoming and outgoing I have examined the detailed lists of the assets of Mir Elias Hospital stores as of September 30, 1945 from the relevant records and verified the accuracy of the calculation of important materials and their costs. Attached herewith is a table showing a summary of the mentioned lists, certified by the Director of Hospital Administration. On this occasion, I would like to point out that the incoming and outgoing transactions are massive and branched out regarding the general store and its annexes, etc. It is not unlikely that the two clerks performing this task face great difficulty in completing and controlling the entries due to the volume of their regular work.
I request the accountant to be asked to provide a detailed account showing when and how this amount was spent and how it was disposed of from the relevant dates? 8900 The amount deposited in the bank on 24/3/944 Statement of Payments | Fils | Dinar | Date Check No. 41 to the doctors on account of their salaries | 812 | 1542 | 24/3/944 To ⟦illegible⟧ company, price of a book for purchasing surgical tools | 120 | | 24/3/944 Check to the order of the Head of the Community, price for purchasing a piece of land for the new cemetery | 502 | | 27/3/944 To Asia Company, under the account of medicine purchases | 281 | 106 | 5/8/944 Opening credit to agents in New York for the account of purchasing surgical tools | 065 | 282 | 1/11/944 Cash to the hospital fund | 250 | | 21/1/944 " | 200 | | 1/2/944 " | 620 | | 12/2/944 " | 260 | | 16/4/944 " | 160 | | 25/4/944 " | 740 | | 8/3/44 " | 400 | | 9/4/44 " | 400 | | 5/4/44 Purchase of medicines from ⟦illegible⟧ company | 675 | 110 | 1/5/944 Cash to the hospital fund | 240 | | 10/5/944 " | 150 | | 19/5/944 " | 520 | | 11/5/944 " | 525 | | 12/5/44 Opening credit to Asia Company for the price of a quantity of medicines | 200 | 316 | 15/5/44 Bank fee for extending credit for A.S. Aloe Co. in New York | 144 | 6 | 16/5/44 Telegram fees to inform " " of the credit extension | 250 | 2 | 18/5/44 Check in the name of Mr. Munir Dangoor | 150 | | 21/5/44 Cash to the hospital fund | 250 | | 22/5/44 Telegrams regarding credit for A.S. Aloe Co. ⟦illegible⟧ | 810 | | 8/9/44 Telegram fees and currency value difference in the credit opening transaction invoice | 976 | 15 | 5/10/44 Account settlement difference | 005 | | 1/11/44 Cash to the hospital fund | 173 | | 19/12/44 " | 100 | | 4/1/45 " | 110 | | 20/1/45 Commission for a transfer check to B. L. Asia | 1520 | | 20/1/45 Opening credit via Gulf Watch to Swastic Oil Company in India | 788 | 68 | 22/1/45 Telegram fees regarding credit extension No. 979 dated 16/4/45 | 253 | 1 | 26/4/45 Commission " " No. 93520 | 591 | | 26/4/45 4944.409 Total 4944.409 Dinars, the remaining balance in the bank as of 25/4/45 until night
- 6 - Continuation of Assets their private companies and controlling the existence correctly, and therefore, considering that there must be slight differences in small items, we have sufficed with verifying the important items in the treasury. We have agreed with the head of the committee and the administrative manager on the necessity of assisting the two clerks performing the work by adding a capable clerk to be dedicated to maintaining the basic records and auditing the sub-records of the pharmacy, the daily supply store, and the kitchen, given that the current situation does not ensure the necessary auditing and observation for the assets of the various stores. Debts due to the hospital and its account balances - Table No. 4 The Honorable Lay Council - 2251 Dinars This amount represents what was outstanding against the Lay Council on May 31, 1945, from the remainder of its allocations for the hospitals, and this amount was settled by payment of receipt 1945. Miscellaneous Receivables - 1517.729 I have carefully examined all the accounts shown in the attached table, and taking into account the following observations, I have verified that all amounts outstanding as of May 30, 1945, have all been collected or are collectible:- Saleh Qattan - 19.185 Dinars. This amount was and still is outstanding since the year 1925. Manua Zubaida - 25.500 Dinars This amount has been outstanding since February 1944, and the President informed me that there is a claim by the defendant regarding the supply of papyrus to the hospital, and the necessary settlement will be made for that at the present time. Yousef Lawi - 25.428 Dinars This amount is outstanding from May 1944, and I have learned that the defendant is an accountant in the Israelite community. Habba Saleh - 9.500 Dinars It became clear to me that this amount is uncollectible and is a final deficit in the year 1942. In this case, it is advisable to write it off from the books.