AI English Translation, Pages 101-125
11 - Account of revenues and expenditures realized during the 947/948 fiscal year
I attach a table showing the revenues and expenditures realized during
the 947/948 fiscal year, and as a result of the comparison, I noticed that the expenditures
actually realized during the mentioned year were less than what was allocated for them in the general budget
except for the excess occurring in the following items -
Mir Elias Hospital
Items | Certified in the Budget | Actually Spent | Excess
Salaries and Cost of Living | 18612/- | 19273/911 | 661/911
Water, Electricity, and Telephone | 1330/- | 1515/585 | 185/585
Surgical Instruments | 600/- | 940/276 | 340/276
Maintenance and Property Tax | 400/- | 542/212 | 142/212
Total Excess | | | 1329/984
Savings achieved in the rest of the items amount to | | | 2005/404
Rima Khadoori Hospital
Fuel | 45/- | 46/254 | 21/254
Water, Electricity, and Telephone | 120/- | 128/124 | 8/124
Miscellaneous Expenses | 125/- | 145/189 | 20/189
Total Excess | | | 49/947
Savings achieved in the rest of the items amount to | | | 229/521
Dar Al-Shifa Dispensary
Salaries and Cost of Living | 1615/- | 2225/820 | 610/820
Miscellaneous Expenses | 120/- | 132/446 | 12/446
Total Excess | | | 623/266
6
A summary of the revenue and expenditure accounts for the year under
review has been attached, as shown in the attached table, showing a surplus of 427.714 Dinars,
whereas the estimated deficit in the general budget was 2845/- Dinars, a matter
which indicates the committee's efforts in monitoring expenditures in the first
degree.
12 - Balance Sheet as of 3/31/48
A table showing the balance sheet as it was on 3/31/48 is attached, with the following
notes:
Debts due from the hospital and credit account balances:
A - The Ottoman Bank's claim against the hospital is 952.162 Dinars.
The passbook for the year 947/948 was scrutinized, and the
aforementioned received 952.162 Dinars drawn in blank.
B - The Physical Council's claim is 400/- Dinars.
This is for the loan balance for the account of the ⟦Kolat⟧ chair. There has been paid
from this amount 250/- Dinars only, in installments during the months of April,
May, August, and November 948.
C - Miscellaneous liabilities 461.2864 Dinars.
A table is attached showing the details of the suspended amounts after verifying
that they are due for payment by the hospital.
D - Salary liabilities 072.177 Dinars.
A table is attached showing the details of the suspended amounts due
for payment by the hospital.
E - Patient account liabilities 847.1529
I have verified that the patient revenues realized up to 3/31/48 were
recorded as final revenue in the accounts, and that the amount mentioned above
is what was received in advance from patients who remained in the hospital after
3/31/48 and was carried forward to the next year's account.
7
F- Incurred and unpaid expenses 206/844
This amount was recorded as a final expenditure in the accounts of the year 47/48
and remained a claim against the hospital on 3/31/48 for electricity fees,
property tax, nurse transportation, and the price of some provisions and others.
Assets
- 12 -
A- Cash in the Mar Elias Hospital fund on 3/31/48 18/469 Dinars
I did not count the hospital fund assets on the date of 3/31/48
however, I conducted the count on 2/20/949 when I commenced
the audit, and the cash on hand was as follows:
Dinar | Fils
Cash on hand in the fund on the morning of 2/20/949 | 237 | 14
28 financial stamps of 8 fils denomination each | 224 | -
Total | 461 | 14
Dinar | Fils
Receipts according to the fund book | 172 | 82
Expenditures " " | 670 | 38
Balance | 402 | 44
Deducting expenses that had not | 942 | 29
been recorded in the fund book at the time of the count after confirming that they were supported by proper disbursement documents and actually received by the concerned parties | 461 | 14 | 461 | 14
B- Inventory of stores and pharmacies 5552/811 Dinars Attached table
I examined the detailed lists of the Mar Elias Hospital store assets
organized on 3/31/48 as a result of the inventory conducted by the hospital
staff, and I performed a total audit of the accuracy of the calculation of the materials listed
therein and a sample test of the accuracy of the measurements, but I did not proceed with verification
while stating my observations in paragraph "13" regarding the audit of
the store records.
8
- 2 - Debts due to the hospital and debit account balances
Fils | Dinar
500 | 920 | Realized revenues from patients as of 3/31/48
250 | 92 | " " " from analysis fees " " "
I have confirmed that these amounts realized as of 3/31/48 were
actually collected in the month of April 948
D - Receivables 1140/148 Dinars
This amount consists of the following:
Fils | Dinar
850 | 42 | Prepaid rent for the dispensary in Bab al-Sheikh for the year 47/48
922 | 272 | Realized from the trustee of the Nuriel Endowment as of 3/31/48 as detailed in paragraph 9 of this report
375 | 824 | Miscellaneous receivables according to the attached schedule with the note
148 | 1140 | that there is nothing in this schedule that requires mentioning
except for the amounts 19/880 Dinars and 150/000 Dinars
The first is outstanding against Saleh Qattan since the year 945
And the second is outstanding against Khushi the Baker ⟦for⟧ ⟦...⟧
⟦...⟧ and especially against Mr. Meir Dangour
And I learned that the hospital intends to settle this amount
against the remainder of the Lay Council's claim amounting to 150/-
from the remainder of the loan for the account of the Kasrat Exhibition
E - Salary Receivables 50/752 Dinars
I attach a schedule with details of the amounts outstanding in the account of
salary receivables which were liquidated during the year 48/49
F - And there is an amount of 12/875 Dinars recorded on the liabilities side
and liabilities of the balance sheet schedule, for cash withholdings
from some patients that will be collected.
9
14- Warehouse Records
a- I conducted a "thorough" audit of the warehouse records and verified
the entry of important purchases in the incoming section of those records.
However, the invoice page number was not recorded next to the purchased materials,
which would facilitate auditing and review - especially for medicines.
b- No records were kept for consumed materials that are replaced with
new ones, but the hospital administration follows a method by having
the hospital's storekeeper receive the consumed items and deliver others.
The storekeeper claims that he destroys those materials or melts them
into the sewer rooms in case they are of no use, without using a receipt for them.
I find it appropriate that an account for consumables be kept and their
destruction be carried out by a decision of the committee after obtaining supervision over that.
c- I conducted an inventory of some important materials in the medicine, tools, and supplies store
and surgical instruments, and it turned out that slight differences were found and
settled in the relevant records.
-15 I reviewed all the committee's decisions for the fiscal year 47/48 and noticed
that the committee decided to write off some amounts not addressed by the
Israeli Hospitals Administration Regulations, as Article 16 of the mentioned
regulations stipulated allowances for hospital fees only, while the current
write-off pertains to amounts for some stolen materials and realized debts that are
not part of the hospital fees.
General Note
The accounts of Meir Elias Hospital are generally organized
and coordinated, which warrants appreciation and satisfaction. I would like to thank the staff
for the assistance I received from them during the audit period.
In conclusion, please accept my highest respect.
The Analyst
⟦signature⟧
Details of the properties belonging to the hospital in Al-Basaki in its two sections: revenues and expenditures
For the period from 1/4/1947 to 31/3/1948
House Quantity | Property Type | Number | Location | Receipts until 31/3/48 | Realized Rents for the year 47/48 | Carried forward from year 948 and 949 | Rent Due Date | Expenditures for the year 47/48 | Tenant Name | Remarks
74 | House | 14/106 | Tatimmat al-Takiya | 2000 | 10200 | ⟦line⟧ | June 47 | ⟦line⟧ | Abbas bin al-Mutawalli in Raghiba Khatun | 20% of net rent
90 | Lights | 25/128 | ⟦line⟧ | 154 | 96 | 56 | ⟦line⟧ | 11875 | Naji Khattar Shintay | Without lease - renewed by contract
95 | Building | 178/158 | Shorja | 240498 | 271680 | 126660 | August 1948 | 29 | Sayyid Hassan Sayyid Abbas | By contract
99 | House | Adjacent to the hospital | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 2250 | Residence of Dr. Sokan | ⟦line⟧
100 | Shop | 91/102/112 | Taht al-Takiya | 24500 | 20000 | 20500 | May 948 | 1200 | Hussein Ali al-Mu'adhin | Without lease - renewed by contract
104 | House | 4/14 | Adjacent to the hospital | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 1200 | Residence of Dr. Tokar | ⟦line⟧
102 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 187500 | 75 | 112500 | 1/8/1949 | 17100 | Dr. Suleiman | ⟦line⟧
105 | Shop | 122 | Ras al-Qarya | ⟦line⟧ | 62 | ⟦line⟧ | 4/1/1948 | 8250 | Ahmed Kadhim al-Khaffaf | By contract
106 | House | 9/21 | Sayyadin | 156625 | ⟦line⟧ | 56625 | 24/10/1948 | 15 | Abdullah al-Baloukida | Without contract - currently under litigation
110 | ⟦line⟧ | 54/128 | Tatimmat al-Takiya | 82960 | 51660 | 22200 | May 948 | 21704 | Naji Aqeel | The house was demolished
112 | Shop | 414 | Torah | 10822 | 10 | 822 | ⟦line⟧ | 2044 | Mahmoud Abdul Baqi | Renewed by contract
116 | ⟦line⟧ | 94/29/127 | ⟦line⟧ | 12 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 2150 | Ahmed Khadhouri | ⟦line⟧
121 | ⟦line⟧ | 27/127 | ⟦line⟧ | 24 | 17 | 7 | June 948 | 2150 | Hussein al-Mubayan | ⟦line⟧
122 | ⟦line⟧ | 41/127 | ⟦line⟧ | 24 | 17 | 7 | ⟦line⟧ | 4112 | Hussein Yamin | On the account of another
123 | ⟦line⟧ | 410/94 | ⟦line⟧ | 11917 | 11 | 917 | May 948 | 2044 | Hankal Muhammad | ⟦line⟧
124 | ⟦line⟧ | 412/94 | ⟦line⟧ | 12 | 12 | ⟦line⟧ | ⟦line⟧ | 2042 | Shaul Aqeel | ⟦line⟧
125 | ⟦line⟧ | 406/94 | ⟦line⟧ | 18225 | 9 | 9225 | 7/9 | 2044 | Younis Toki | By contract
126 | ⟦line⟧ | 414/94 | ⟦line⟧ | 10822 | 10 | 822 | May 948 | 2092 | Muhammad Abdul Khaliq | Without contract - renewed by contract
127 | ⟦line⟧ | 408/94 | ⟦line⟧ | 11917 | 11 | 917 | ⟦line⟧ | 2094 | Hankal Muhammad | On the account of another
128 | Al-Sayyid al-Batta | 52/203 | Qusay Ali | 250 | 250 | ⟦line⟧ | 4/1/948 | 29470 | National | ⟦line⟧
131 | Shop | 256/242 | Kawlat | 47690 | 17490 | 10200 | June 948 | 994 | Younis Khazma | By contract
132 | House | ⟦line⟧ | Abbas Effendi | 22500 | 45 | 24500 | ⟦line⟧ | 7524 | Youssef Yaqoub | ⟦line⟧
134 | ⟦line⟧ | 59/127 | Qanbara | 66665 | 50 | 16665 | May 948 | 4125 | Isaac Shakouri | Without contract - renewed by contract
138 | ⟦line⟧ | 25/127 | ⟦line⟧ | 158225 | 100 | 58225 | June 948 | 15625 | Al-Bahu Youssef Ibrahim | By contract
141 | Shop | 169/168/9 | Ras al-Qarya | 205 | 125 | 70 | 1/1/948 | ⟦line⟧ | Yaqoub Saleh Darwish | ⟦line⟧
141 | Shop | 170/9 | ⟦line⟧ | 84 | 84 | ⟦line⟧ | 4/1/948 | 18755 | ⟦line⟧ | ⟦line⟧
What follows on p. 4
214879
Continuation of Endowment Details
Property Record Page | Property Type | Number | Locality | Collected until 3/31/938 Fils Dinar | Realized Rent until 3/31/939 Fils Dinar | Total Fils Dinar | Rent Due Date | Spent until 3/31/939 Fils Dinar | Tenant Name | Remarks
124 | Khan | 252 224 | Kawlat | 184 070 | 116 250 | 67 820 | Brothers ⟦...⟧ | 10 645 | Moshe Hama | Per contract
124 | Shop | 252 224 | Kawlat | 184 070 | 116 250 | 67 820 | Brothers ⟦...⟧ | 11 145 | Moshe Hama | Per contract
124 | Dirham Al-Kilani | 252 224 | Kawlat | 225 000 | 11 700 | 213 300 | 2/12/1939 | 234 214 | Karma and Hassouna Bambar | Per contract
144 | House | 294 | Adjacent to Hospital | | | | | 14 100 | Residence of Dr. Salawi |
145 | Residence | 48 145 | Siraj al-Din | 452 250 | 160 000 | 92 240 | Brothers ⟦...⟧ | 16 025 | Naeema Abdullah Kajo | Per contract
146 | Shop | 140 145 146 | Under the Tekkiyeh | 194 910 | 177 410 | 15 500 | | | | 80% of the joint endowment with the Al-Abidan chiefs after ⟦...⟧ expenses
| | | | 2419 680 | 740 266 | 1052 940 | | 542 212 | | Per lease contract
Registered properties for which no rent has been realized according to the endowments next to them:
129 | House | 72 129 292 94 | Torah | Endowed by the great benefactor Mr. Shlomo Shahin Daniel according to the endowment deed under the custody of the Jewish community
140 | House | 148 112 150 112 | Qahwat Ajami | Still under the disposal of the trustee Khair Al-Sayegh according to the endowment deed
117 | House | 117 | Abbas Effendi | Shared with the creditors, the endowment share is occupied by its people, sugar warehouse location
112 | Shop | 57 4125 | Torah |
114 | Shop | 127 127 | Torah | Demolished and attached to House 25 since the year 1944
115 | House | 127 | Torah |
127 | House | 127 | Torah |
94 | House | 21 127 94 | Valiba |
92 | House | 124 92 | Valiba |
120 | House | 124 92 | Valiba | Expropriated by the Mayoralty of Baghdad for an amount of 468/400 Dinars, held at Al-Rashid Bank as a trust for the account of the General Endowments Department per their letter No. 2508 on 3/9/947
122 | Shop | 520 124 200 124 | Valiba | For the water machine located in the hospital gardens
94 | Well | 94 | On the riverbank |
149 | House | 57 115 | Under the Tekkiyeh | Endowment of the late Haron Shloto for the hospital administration 8276 still under trusteeship 27648
7
Table showing the total inventory lists of stores and pharmacies
for all Israeli hospitals on 3/31/1948
| Fils | Dinar | Fils | Dinar | Fils | Dinar
Meir Elias Hospital | | | | | |
General Store | | | | | |
Foodstuffs | 175 | 534 | | | |
Furniture, equipment and training | 145 | 24 | | | |
Cleaning and soap | 948 | 17 | | | |
Clothing and furnishings | 850 | 76 | | | |
Stationery sundries, ⟦illegible⟧ and things | 276 | 24 | 474 | 712 | |
Electrical tools | | | 560 | 1 | |
Medicines | | | | | |
Medicines in the general store | 145 | 4209 | | | |
" in the pharmacy | 437 | 589 | 582 | 2128 | |
Surgical instruments | | | 406 | 976 | |
Cotton and bandages in the general store | | | 759 | 474 | |
X-ray | | | | | |
Store inventory | 921 | 259 | | | |
" Pharmacy | 705 | 105 | 626 | 365 | 197 | 5460
Rima Kadoorie Hospital | | | | | |
Medicines | | | 254 | 16 | |
Dar Al-Shifa Dispensary | | | | | |
Medicines | | | 460 | 78 | 714 | 94
| | | | | 811 | 5554
⟦signature⟧
6
Table of Debit Salary Payments on 21 / 2 / 948
Amount | Fils | Dinar
108 | 2 | Dr. Isaac Qashina
220 | 1 | Daftari Safawi
600 | - | Albert Cohen
225 | - | Shulamit Faqir Al-Bakir
160 | - | Rachel Sassoon
150 | - | Hafni Shatta
400 | - | Yusuf Basri
750 | - | ⟦illegible⟧
- | 25 | Employee Advances
509 | 19 | Bank Isaac Israel
550 | - | " Al-Barisman Cohen
180 | - | Naji Haytayat
752 | 50 | ⟦line⟧
5
Schedule of school payments on 2/21/1947
Amount | Fils | Dinar
Electricity Department Deposits | - | 45
" Telephone " | 125 | 121
Saleh Qattan | 185 | 19
Muhammad Abdul Khaliq | - | 6
Gaza Sion | 718 | 6
Carbolic Acid Company Deposits | - | 20
Ne'ma Abdullah Karu | - | 20
Isaac Shakouri | 500 | 54
Khazaal Muhammad | - | 6
Employees' Advances | - | 25
Isaac Khadouri | - | 18
Naji Kasha Shamshai | - | 54
Rent of Dr. Baladiyat's house | - | 100
Schools Committee | 208 | 11
Tawfiqa Bank Dar Al-Rahman Harden Shamo Daoud | 579 | 54
Afrah Bank Dar Al-Mustawsaf | - | 2
Endowments of Bushi the Tailor | - | 150
Naji Sahyoun and Hussein Youssef | 500 | 27
Hader Abdullah Al-Musleh | - | 45
Khadem Saleh | 200 | 16
Shaul Suqayr | - | 7
Hosni Ali Al-Muadhin | - | 18
Hussein Yafeth Ladi | 250 | 21
⟦line⟧ | 265 | 864
3
Schedule of salary payments issued on 21 / 2 / 1948
| Amount |
| Fils | Dinar
Dr. Blayat | 774 | 180
" Strauss | 514 | 12
Sabiha Eliyahu | 180 | -
Dr. Buschman | 429 | 197
Dr. Tokar | 124 | 165
" Aman | 294 | 71
Tawfiqat | 187 | 24
Dr. Filter and Dr. Sabihi | 074 | 124
" Qurashi | 200 | 86
" Robejin | 925 | 112
Wad al-Bashi | 806 | 12
Dr. Muhammad Ali Abd al-Fattah | 250 | 11
Dr. Yusuf Qattan | 612 | 9
" Hayawi Shasha | 475 | 29
Yusuf Fair | 482 | 4
Dr. Haya | 660 | 16
" Albert Hakim | 889 | 185
| 076 | 1267
Continuation of the Accounts Payable table as of 3/31/1948
Amount | Fils | Dinar
Brought forward | 227 | 1979
Haml Daoud Nabati London | 224 | 796
Motors Company in America | 866 | 98
Khadouri Saad | 200 | 18
Ilford London Limited Company | 250 | 255
Al-Sabah Pharmacy | 750 | 6
Youssef Shafiq Milk Supplier | 274 | 666
Habibi Ibrahim Abu Al-Thalj | 760 | 15
Nami Drug Store | 500 | 17
Youssef Sheim | 000 | 10
⟦line⟧ | 321 | 3864
2
Schedule of Credit Payments on 21 / 2 / 1948
Amount | Fils | Dinar
Cheeta Drug Store | 450 | 7
A.S. Al-Kouhi Shop | 066 | 8
Edward Finch Horshi | 700 | 14
Income Tax until 21 / 2 / 48 | 818 | 694
Cohen Drug Store | 240 | 450
Naji Sheit | 850 | 2
Baker Repair | 525 | 81
Shimon Shaham Shimon | 509 | 24
Abdul Ghani Al-Muzaffar | - | 6
Kaka Drug Store | 900 | 8
Commercial Press | - | 20
Al-Fayha Drug Store | 750 | 5
Al-Saadoun Pharmacy | 500 | 2
Saleh Drug Store | 750 | 261
Adas Company | - | 10
Orosdi-Back | 450 | 11
Hamad Rashid Habib Store | 250 | 2
" " Sami Drugs | 550 | 44
Blind Consolation Society | 448 | 48
Kinana Drug Store | - | 20
Khoury Pharmacy | 600 | 29
Khoury Drug Store | 400 | 7
Fawzi Pharmacy | 450 | 11
South British Security Shop | 669 | 122
American Loading Company | 292 | 82
Sassoon Shalom | - | 50
Carried forward | 227 | 1979
Jewish Hospitals Committee in Baghdad
Income and Expenditure Account for the year ended 31 / 3 / 1968
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Accommodation fees | 228 | 47421 | | | Salaries and cost of living allowances | 911 | 19274
Treatment and dressing fees | 450 | 146 | | | Subsistence | 722 | 15746
Free bath fees for the poor | 620 | 866 | 298 | 48434 | Linens, clothing and furnishings | 148 | 626
Net hospital share from doctors' clinics | | | | | Fuel and soap | 422 | 2428
Examinations | | | | | Furniture and supplies | 409 | 846
Received in doctors' clinics | 412 | 3478 | | | Water, electricity and telephone | 585 | 1515
Doctors' share | 703 | 1854 | 709 | 1624 | Stationery and forms | 899 | 456
Childbirth | | | | | Miscellaneous expenses including water machine and secretariat | 826 | 1117
Received from childbirth fees | 870 | 1088 | | | Medicines and supplies | 974 | 2784
Doctors' share | 478 | 181 | 392 | 907 | Surgical instruments and technical supplies | 276 | 940
Operations | | | | | Eye department supplies | 585 | 72
Received from operation fees | 929 | 2410 | | | " " X-ray | 404 | 209
Doctors' share | 725 | 781 | | | Electrical repairs and water pipes | 882 | 267
Operating room fees | 715 | 1997 | 419 | 4077 | Repairs and renovations | 076 | 1144
Analysis | | | | | Maintenance and installation of equipment | 212 | 542
Laboratory income | 052 | 2945 | | | | 581 | 46874
Doctors' share | 897 | 1390 | 156 | 1554 | | |
X-ray | | | | | | |
X-ray income | 167 | 2965 | | | | |
Doctors' share | 583 | 1868 | 584 | 1096 | | |
ECG machine | | | | | | |
Income | 500 | 42 | | | | |
Doctors' share | 750 | 21 | 750 | 21 | | 110 | 9292
Endowment income | | | | | | |
Hospital share in Rivka Tadricki endowments | 107 | 1419 | | | | |
External endowments | 131 | 129 | | | | |
Total endowments | 238 | 1548 | 238 | 2714 | | |
Carried forward | | | 406 | 41271 | Carried forward | 581 | 46874
The Committee of Israeli Hospitals in Baghdad
Income and Expenditure Account for the year ended 31 / 3 / 1968
Expenditures | Income
Fils | Dinar | Fils | Dinar | Fils | Dinar
Meir Elias Hospital | Meir Elias Hospital
Salaries and cost of living allowances | 19274 | 911 | Accommodation fees | 27261 | 228
Subsistence | 15746 | 722 | Treatment and dressing fees | 126 | 250
Linens, clothing and furnishings | 646 | 848 | Water bath fees in ⟦the poor⟧ | 866 | 640 | 28254 | 218
Fuel and soap | 1428 | 422 | Net hospital share from doctors' clinics
Furniture and equipment | 846 | 409 | Examinations
Water, electricity and telephone | 1515 | 585 | Received from doctors' examinations | 2478 | 412
Stationery and forms | 456 | 899 | Doctors' share | 853 | 703 | 1624 | 709
Miscellaneous expenses including water machine filter and secretariat | 1117 | 826 | Childbirth
Medicines and dressings | 2782 | 974 | Received from childbirth fees | 1088 | 870
Surgical instruments and technical supplies | 940 | 276 | Doctors' share | 181 | 478 | 907 | 392
Analysis department supplies | 72 | 585 | Operations
" " X-ray | 209 | 004 | Received from operations fees | 2410 | 429
Electrical repairs and water pipes | 267 | 882 | Doctors' share | 780 | 725
Renovations and paving | 1144 | 076 | | 1629 | 704
Property maintenance and tax | 542 | 212 | Operating room fees | 2447 | 715 | 4077 | 419
| | | Analysis
| | | Analysis income | 2945 | 053
| | | Doctors' share | 1390 | 897 | 1554 | 156
| | | X-ray
| | | X-ray income | 2965 | 167
| | | Doctors' share | 1868 | 583 | 1096 | 584
| | | Heart examination machine
| | | Income | 42 | 500
| | | Doctors' share | 21 | 750 | 21 | 750 | 39292 | 010
| | | Endowment income
| | | Hospital share from Rivka ⟦Tadrayel⟧ endowments | 1419 | 107
| | | External endowments | 129 | 131
| | | Endowment rents | 2166 | 740 | 3714 | 978
Carried forward | 46874 | 581 | Carried forward | 43007 | 206
46874 | 581 | 43007 | 206
41271 206 | ⟦line⟧ | Previous | ⟦line⟧ | 46872 581 | ⟦line⟧ | Previous | ⟦line⟧
Other Revenues
4617 211 | Half of the Quinot revenues until November 25/84
112 500 | Guarantee of roses and alpaca
70 000 | " Water and buckthorn
662 914 | Zakat and donations
200 000 | From doctors in exchange for permission to open private clinics
490 000 | Special donations
6252 745 | ⟦line⟧ | 46872 581 | ⟦line⟧
Liquidation of patient ambulance
842 112 | Salaries of nurses and servants for the free maternity department
48348 043 | ⟦line⟧
Rima Khodouri Hospital
Rima Khodouri Hospital
Doctor examination revenues | 4646 600 | Salaries and cost of living allowances
476 277 | Medicines and bandages
Doctor examination revenues | 1222 975 | 46 624 | Fuel
From doctors | 549 754 | 128 124 | Water, electricity, telephone and insurance
672 229 | ⟦line⟧ | 21 787 | Stationery
15 675 | Linens, clothing and furniture
Equal roots | 474 825 | 145 189 | Miscellaneous expenses
Second root | 227 800 | 5100 286 | ⟦line⟧
Miscellaneous revenues | 89 204 | 1275 052 | ⟦line⟧ | Dar Al-Shifa Dispensary
Dar Al-Shifa Dispensary | Salaries and living expenses | 220 840
Treatment and dressing revenues etc. | 642 512 | Medicines and bandages
102 650 | Rent of the dispensary house
216 748 | ⟦line⟧ | 126 446 | Miscellaneous expenses
50029 843 | ⟦line⟧ | 2102 449 | ⟦line⟧
52475 296 | ⟦line⟧
Allocations of the Physical Council for all health institutions | 2950 000 | Net surplus for the year ending 31/3/46
52979 843 | ⟦line⟧ | Carried forward to the general budget on 31/3/48
Hospital balance until Alpaca | 1475 464
Physical Council allocations | 2950 000 | 5425 464
Deficit of Rima Khodouri Hospital | 1925 224
Deficit of Dar Al-Shifa Dispensary | 2785 701
Deducted for this deficit | 4711 025 | 4711 025
Net surplus | 714 427 | 714 427
52979 843 | ⟦line⟧ | 52979 843 | ⟦line⟧
Brought forward | 46872 | 581 | Brought forward | 41271 | 206
| | | Other revenues | |
| | | Half of the Kinyut proceeds until July 25/94 | 4617 | 211
| | | Guarantee of roses and alpaca | 112 | 500
| | | Dates and buckthorn " | 70 | -
| | | Zakat and donations | 664 | 914
| | | Doctors' fees for permission to open private clinics | 200 | -
| | | Special donations | 490 | - | 6153 | 725
| 46872 | 581 | Patient Relief Society | |
| | | Salaries of nurses and servants for the free maternity department | 842 | 112
| | | | 48248 | 043
Rima Khedouri Hospital | | | Rima Khedouri Hospital | |
Salaries and cost of living allowances | 2646 | 600 | Revenue from doctors' examinations | |
Medicines and bandages | 476 | 277 | Revenue from doctors' examinations 1222 975 | |
Fuel | 46 | 624 | Doctors' share 549 752 | 673 | 223
Water, electricity, telephone and cycloma | 148 | 144 | Treatment fees | 274 | 825
Transportation | 21 | 787 | Accommodation fees | 227 | 800
Linens, clothing and furniture | 15 | 675 | Miscellaneous revenues | 89 | 204 | 1265 | 052
Miscellaneous expenses | 145 | 189 | 3500 | 296 | | |
Dar Al-Shifa Dispensary | | | Dar Al-Shifa Dispensary | |
Salaries and cost of living | 2220 | 820 | Revenue from treatment, bandaging, etc. | 216 | 748
Medicines and bandages | 642 | 512 | | 50029 | 843
Rent of the dispensary house | 102 | 650 | Allocations of the Physical Council for all health institutions | 2950 | -
Miscellaneous expenses | 146 | 446 | 3112 | 428 | | 52979 | 843
| 52715 | 296 | | |
Net cash for the year ended 31/3/46 | | | | |
Transferred to the general budget on 31/3/46 | | | | |
Balance of Mir Alpaca Hospital | 1475 | 462 | | |
Allocations of the Physical Council | 2950 | ⟦...⟧ | 4425 | 462 | | |
Deficit of Rima Khedouri Hospital | 1945 | 224 | | |
Deficit of Dar Al-Shifa Dispensary | 2785 | 701 | | |
This deficit is deducted | 4711 | 025 | 4711 | 025 | | |
Net cash | 714 | 437 | 714 | 437 | | |
| 52979 | 843 | | | 52979 | 843
Hospital Committee
Balance Sheet for the fiscal year ending 31/3/1948
Baghdad
Liabilities | Fils | Dinar | Assets | Fils | Dinar
Ottoman Bank Demand (Overdraft) | 952 | 128 | Cash on hand | 469 | 018
| | | Bills of exchange (deposited at the Ottoman Bank) | — | 65
Debts owed by the hospital | | | Inventory assets | |
Received in advance from the Lay Council on account of house rent for the hospital | — | 225 | Mir Elias Hospital | Fils | Dinar
" " " " Advances | — | 400 | In the general store | 034 | 795
Miscellaneous liabilities | 261 | 2864 | Medicines and surgical instruments | 547 | 4279
Salary liabilities | 076 | 1267 | Kindergarten department supplies | 616 | 465
Patient services liabilities (received in advance from patients) | 847 | 1549 | | 197 | 5540
Accrued and unpaid expenses | 844 | 206 | Kadoorie Dispensary medicines | 254 | 16
Income received in advance | | | Dar Al-Shifa Dispensary " | 826 | 78
Received in advance for house and building insurance in the year 48/49 | 500 | 27 | Ghee account | 115 | 554
" " Cooling and ice | — | 70 | Matches account | — | 52
" " from property rents | ⟦943⟧ | 1052 | Debts owed to the hospital | |
| 440 | 1150 | Revenues due from patients until 31/3/1948 | 500 | 920
| | | " " Analysis fees " | 250 | 94
Suspended revenues from patients (doubtful of collection) | 875 | 121 | Miscellaneous deposits | 148 | 1140
Kadoorie reserve balance accumulated from 1/10/1944 to 31/3/1948 | — | 1645 | Salary receivables | 752 | 50
| | | Old suspended patient accounts doubtful of collection as per opposite side | 875 | 121
| | | Kadoorie reserve balance accumulated until 31/3/1948 | — | 2008
| 511 | 10541 | Deficit account | 895 | 10460
| | | Carried forward deficit on 1/4/1947 | 042 | 9695
| | | Deduct: Refrigeration company against Kiddy cooperation | — | 8900
| | | Deduct: Surplus generated during the year ending 31/3/1948 | 427 | 714
| | | As per the income and expenditure account | |
| | | Net deficit carried forward on 31/3/1948 | 616 | 80
| | | | 511 | 10541
The Jewish Hospital Committee in Baghdad
Balance Sheet for the year ended 31/3/1948
Liabilities | Fils | Dinar | Assets | Fils | Dinar
Ottoman Bank (Overdraft) | 852 | 162 | Cash in hand | 469 | 18
| | | Bills Receivable (deposited at the Ottoman Bank) | - | 25
Debts owed by the hospital | | | Store assets | |
Received in advance from the Lay Council on account of National Fees revenue | - | 225 | Meir Elias Hospital | |
" " " " Advances | - | 400 | In the general store | 024 | 785
Sundry liabilities | 261 | 2864 | Medicines and surgical instruments | 547 | 4279
Salary liabilities | 076 | 1267 | X-ray department supplies | 626 | 225
Patient service liabilities (received in advance from patients) | 847 | 1529 | | 197 | 5460
Accrued and unpaid expenses | 844 | 206 | Rima Khedouri Dispensary medicines | 254 | 16
Income received in advance | | | Dar Al-Shifa Dispensary " | 260 | 78
Received in advance from the insurance of houses and buildings in the year 1948/49 | 500 | 27 | Shipping account | 114 | 554
" " Dates and buckthorn | - | 70 | Sulfur account | - | 52
" " from property rents | ⟦949⟧ | 1052 | Debts owed to the hospital | |
| 440 | 1160 | Revenues due from patients up to 31/3/1948 | 500 | 920
| | | " " Analysis fees " " | 450 | 92
Suspended revenues from patients (doubtful of collection) | 875 | 121 | Sundry commitments | 148 | 1140
Khedouri Jewish balance accumulated from 1/10/44 to 31/3/48 | - | 1625 | Salary debts | 752 | 50
| | | Old suspended patient accounts doubtful of collection as per opposite side | 875 | 121
| | | Khedouri Jewish balance accumulated up to 31/3/48 | - | 2008 | 750
| | | Deficit account | |
| | | Deficit brought forward on 1/4/1947 | 042 | 9695
| | | Less: Fees company against invoices for Manon Kabi | - | 8900
| | | Less: Surplus resulting during the year ended 31/3/1948 | 447 | 714
| | | As per income and expenditure statements | |
| | | Net deficit carried forward on 31/3/1948 | 616 | 80
Total | 511 | 10541 | Total | 511 | 10541
Appendices
Audit Report of the Hospital Committee
for the fiscal year 1947 / 948.
- 1 Revenue and Expenditure Accounts
- 2 Balance Sheet as of 31 / 3 / 948
- 3 Schedule of Accounts Payable
- 4 " " " Salaries
- 5 " " Accounts Receivable
- 6 " " " Salaries
- 7 Inventory Assets
- 8 Endowed Properties
Estimated Income
Fils | Dinar
2705 | 857 | Cash on hand
2897 | --- | Estimated bills receivable Jan 15 and Jan 20, 1949
120 | --- | Bill of exchange due Feb 1, 1949
1000 | --- | Income from certificates and divorce
7722 | 857 | Rent of three shops due at the end of Feb 1949 from the current year's rent
Estimated Expenses
8172 | 857
400 | --- | Community administration expenses for three months
20 | --- | Aid for the poor
140 | --- | Additional allocations for schools
272 | 500 | Estimated expenses for Al-Yaskon School
234 | --- | " " Raji Kahla
720 | --- | " " Al-Wataniya
27 | --- | " " Masouda Salman
127 | --- | " " Munshi Saleh
225 | --- | " " National Intermediate School for Girls
99 | --- | " " Frank Iny
585 | --- | " " Masouda Shetoub
4865 | 500 | " " Schools Committee
296 | --- | " " Al-Midrash
1015 | 500 | " " Hospitals Committee
44 | --- | " " Levy Luerad share
37 | 500 | " " and Charitable Sewing for Girls
150 | --- | " " Eye clinics for schools
15 | --- | " " Karrada Kindergarten
225 | --- | " " Fallujah School
155 | --- | Expenses for Talmud Torah School Kindergarten
21 | --- | Estimated for Churches Committee
5295/000 | 8172 | 857
572 | 000 | Salaries and allowances of the Community Presidency
882 | 447 | Salaries and allowances of the Hebra
522 | 750 | Salaries and allowances of the Spiritual Council
7274/197 | 8172 | 857 | On hand
8172 | 857 | 197 | 272 | 7 | Interest
| | 550 | 227 | | Salaries and expenses of the clinic
| 784 | 197 | " | " | Retirees "
| 244 | 104 | " | " | Shift workers "
| ⟦line⟧ | 100 | | | Slaughterhouse expenses for three months
| ⟦line⟧ | 50 | | | Spiritual Council expenses for three months
8172 | 85 | 775 | 7952 | |
Rent of shops, no more than a dinar is expected to be collected
Donation, and therefore the difference must be recorded
General expenses are added in proportion to the total
Health expenses for the past six months
200 |
7972 | 857
| ⟦line⟧
775 | 8052
To be deducted from the original amount of 486/500
Mentioned above for the school committee allocations
Not expected to be paid this year
200
775 / 7752
JEWISH LAY COUNCIL
BAGHDAD
TELEPHONE No. 5452
The Lay Council of the Israelite Community
in Baghdad
Telephone Number 5452
Administration of the Lay Council - Baghdad
Number 212
Date 29 / 11 / 1948
File Number
Number :: 212
Date :: 29 / 11 / 1948
Subject Summary ::
Mr. Shlomo Somekh, Respectfully
After greetings
With reference to the Lay Council's letter numbered 196 and dated 7 / 11 / 1948
addressed to you, a copy of which was sent to us.
Please note the following when you perform the audit of the Hospital Committee accounts for the
fiscal year ending March 31, 1948.
1 - You will find enclosed an audit program; please observe it and act accordingly.
2 - When auditing the transfer of journal entries to the ledger, note the transactions of four months
only in the year, which are the months of April <del>and May</del>, September, February, and March.
3 - Perform an audit of all rental income and similar revenues that recur
once a year usually.
4 - Perform an inventory of the warehouses and reconcile their contents with the records.
5 - Organize the budget as it is on March 31, 1948.
Please proceed with the audit as quickly as possible and inform us of the result, with the request to return the attached
program after completing it. Sincerely;
Sassoon Bashi
Gurji Mathlon
Copy to - Presidency of the Lay Council
A.A.
⟦Department Copy⟧
212
11/29/1948
Mr. Shlomo Somekh, Respectfully
Greetings,
With reference to the Lay Council's letter No. 196 dated 11/7/1948
addressed to you, a copy of which was sent to us.
Please note the following when you audit the accounts of the Hospitals Committee for the
fiscal year ending March 31, 1948.
1 - You will find enclosed an audit program; please observe it and act accordingly.
2 - When auditing the transfer of journal entries to the ledger, observe the transactions of four months
only in the year, which are the months of April, September, February, and March.
3 - Conduct an audit of all rental income and similar revenues that usually recur
once a year.
4 - Conduct an inventory of the warehouses and reconcile their contents with the records.
5 - Organize the budget as it stands on March 31, 1948.
Please proceed with the audit as quickly as possible and inform us of the result, with the request to return the attached
program after completing it. Sincerely!
Sassoon Shamsi Gurji Mishlon
⟦signature⟧ ⟦signature⟧
Copy to - Presidency of the Lay Council
⟦illegible signature⟧
⟦The⟧
For filing
⟦illegible⟧
11/28
14
482
20/5/1949
Department Copy
Ottoman Bank
Baghdad
Greetings,
For auditing purposes, please provide us with the following:
1 - A certificate of the balance for the account of the Waqf of Rifka Menahem Salih Daniel as of 31/3/949
2 - A certificate of the balance for the Council's ⟦current⟧ account as of 31/3/1949:
3 - The Iraqi loan bonds belonging to the Waqf of Rifka Menahem Daniel held
by you as of 31/3/1949.
4 - A certificate of the Iraqi loan bonds belonging to the Lay Council and held
by you as of 31/3/1949.
Please provide us with the answer as soon as possible, and stay well!
⟦signature⟧
The President
To be filed
Auditing
On behalf of/