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.
I received from the accountant of the Israelite community the check numbered 821250 on the Ottoman Bank in Baghdad for the amount of fifteen Dinars, and that is for the fees for testing the Sharia rulings, and accordingly I have given this receipt - ⟦Dawoud⟧ Moussa ⟦Hesqel⟧ Rabbi Dr. Moussa Hashin Iraq Revenue Stamp 8 Fils 15 15 20 10 30 50 100 ⟦line⟧ 255 KH
I received from the accountant of the Jewish Community the check numbered 821222 in the amount of fifteen dinars for the Al-Othmani ⟦building⟧ in Baghdad, and that is for the fees of testing the Sharia rulings, and for this purpose I have given this receipt Iraq 8 fils 4/10/56 Rabbi Daoud Musli ⟦Cohen⟧
I received from the accountant of the Israelite community the check numbered 821249 on the Eastern Bank in the amount of twenty dinars, and that is for the fees of testing the Sharia rulings, and for that reason I have given this receipt Iraq 8 fils fils Financial ⟦Aboudi⟧ Rabbi Salman Hoki Aboudi
I received from the accountant of the Jewish community the check numbered 821251 on the Ottoman Bank in the amount of fifteen Dinars, and that is for the fees for testing the Sharia rulings, and accordingly I have given this receipt Kingdom of Iraq 8 Fils ⟦Corrected⟧ Rabbi David Shaoul
I received from the accountant of the Jewish community the check numbered 821224 on the Ottoman Bank in Baghdad for the amount of ten dinars, for the fees of writing the Sharia rulings ⟦and for that I gave⟧ this receipt \ Kingdom of Iraq 8 Fils Rabbi Saleh Shasha ⟦signature⟧
I received from the accountant of the Jewish community the check numbered 821261 on the Ottoman Bank in Baghdad for the amount of three dinars, for the ⟦remainder⟧ of the fees for ⟦publishing⟧ the Sharia rulings and observation translation This receipt was given Iraq 8 Fils Ezra Haddad ⟦Assistant⟧
I received from the accountant of the Israelite community the amount Check number 821241 in the amount of five dinars ⟦and that is⟧ for the translation of the Sharia rulings and the medical appendices ⟦against⟧ this receipt Iraq 8 Fils Financial Aziz Haddad ⟦Written by⟧ ⟦illegible⟧
I received from the accountant of the Jewish Community the amount Numbered 821247 and dated November 5, 1949 ⟦amounting to⟧ one hundred Dinars regarding the Ottoman file in Baghdad, and that is for the fees of recording the Sharia rulings, and for that purpose I have given this receipt Kingdom of Iraq 8 Fils Salim Darwish, Lawyer 8/11 ⟦signature⟧
260 12/9/1949 ⟦Department Copy⟧ Audit of accounts for the year 48/949 The Accountant Below is a copy of the Lay Council's resolution No. (6) paragraphs A, B, and C taken on 8/9/1949 for your observation and action accordingly. ⟦signature⟧ Vice President Copy of the ⟦line⟧ Resolution 6 - After reviewing the report of the auditor Mr. Saleh Cohen regarding the accounts of the Lay Council for the year 48/1949 dated August 10, 1949, it was decided: A - Paragraph (8) - Kaput fees - Instructing the accountant to make a new entry under which telephone and electricity deposits are recorded in the amount of 85/- Dinars instead of the previous amount of 49/622 Dinars. B - Paragraph (8) - Kaput fees - It was decided to endorse the auditor's proposal to add the number given for the fees in the lists submitted by the contractors. C - Table No. (4) - Receipts - Instructing the accountant to obtain receipts for all amounts spent without a receipt, including the religious rulings translation allowances amounting to 250/- Dinars
The Lay Council of the Israelite Community * Baghdad Please refer to Mr. Salloum so he may mention in his status how the dues were paid 4/22 Subject: ⟦illegible⟧ for the year ⟦illegible⟧ Dear Vice President ⟦illegible⟧ Greetings With reference to the decision of your esteemed council No. ⟦illegible⟧ on ⟦illegible⟧, a copy of which is attached for you:- 1- I have made a new entry according to which I recorded the telephone and electricity deposits in the amount of 850/- Dinars instead of the previous amount of 750/- Dinars. 2- I have instructed the officials in charge of wood and oil supplies to add the receipt number given for the fees in the lists submitted by them weekly, and furthermore this is effective from their list dated 10/20/⟦illegible⟧. 3- I have obtained receipts for the amounts spent on the renovation expenses of religious rulings amounting to 250/- Dinars, totaling 500/- Dinars including the renovation of the ⟦illegible⟧ buildings belonging to the community and the Belo schools -/700 ⟦illegible⟧ for the subscription fee ⟦illegible⟧. As for the other remaining amounts, I did not ⟦illegible⟧ obtain the receipts for them as most of them were ⟦illegible⟧ through His Eminence the Rabbi ⟦illegible⟧ ⟦illegible⟧ Dear Vice President Attachments 1- Report ⟦illegible⟧ 2- Receipts ⟦illegible⟧ ⟦illegible⟧ one above ⟦illegible⟧ His opinion is for the accountant to ⟦illegible⟧ apply the auditor's notes 12/12
Presidency of the Jewish Community in Baghdad Date: ⟦line⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ Seen ⟦signature⟧ To be filed
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(1) The Lay Council of the Israelite Community * Baghdad ⟦line⟧ Department Copy I hope that ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ 26/197 ⟦illegible⟧ 7/7/968 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ Your righteousness ⟦illegible⟧ The victim
1950
(2) 950/4-8/4 1/2/1950 ⟦Department Copy⟧ Respected Mr. Shlomo Somekh Greetings, With reference to your report on the audit of the Hospital Committee accounts for the year 1948/49. I enclose herewith a check to your order on the Ottoman Bank in Baghdad for the amount of 60/- (sixty Dinars) No. 832763 dated 2/1/1950, which is for the fees allocated to you by the Council for performing the aforementioned audit. Please kindly acknowledge receipt. Please accept our respects; ⟦signature⟧ Vice President Enclosures Check Copy to - Presidency of the Hospital Committee for information 14 for filing ⟦...⟧
(2) ⟦Department Copy⟧ C/ 413 / 950 3 / 1 / 1950 Presidency of the Hospitals Committee Baghdad Greetings, We enclose herewith the report of the auditor, Mr. Shlomo Somikh, regarding the accounts of your committee for the year 48 / 1949, requesting your comments on it as soon as possible. Best regards. Vice President A/1 For filing ⟦Audit⟧
Report on the audit of the accounts of the Israeli Hospitals Committee in Baghdad for the fiscal year 948 / 949 by the auditor Mr. Shlomo Sweih
His Excellency the President of the Lay Council, the Respected Baghdad Subject - Audit Report of the Accounts of the Israeli Hospitals Committee in Baghdad for the 1948 / 1949 Financial Year With reference to your letter No. 307 dated 17 / 6 / 949. I have audited the accounts of Meir Elias Hospital, Rima Khedouri Hospital, and Dar Al-Shifa Dispensary for the 1948 / 1949 financial year and list below the audit results. Meir Elias Hospital 1 - Opening Balances on 1 / 4 / 1948 I have verified the consistency of the balances in the balance sheet as of 31 / 3 / 1948 as stated in the audit report for the 1947 / 1948 financial year. Expenses 2 - Salaries and Cost of Living I have conducted a thorough audit of the salary accounts, especially regarding doctors, nurses, and administrative staff, and verified the correctness of current transactions in accordance with the committee's decisions and the Lay Council's approvals regarding appointments and promotions according to Article (17) of the applicable Israeli Hospitals Management Regulations, except it was noted that an amount of five Dinars was paid to each of Zaki Ibrahim, Munshi Yusuf, and Hamid Mahdi as a half-salary grant similar to the hospital's officials and employees. Since these individuals receive their salaries from the revenues of operating X-rays and are not included in the hospital's staff and employee cadre, they are not covered by the Lay Council's letter regarding granting a half-salary grant to the community's officials and employees. Furthermore, I have not seen a specific decision from the committee regarding granting them the aforementioned grant. 3 - Daily Marketing Lists - Provisions Provisions are still purchased through the trust method by a specialized employee. I have conducted a proportional audit of the daily marketing lists and verified their consistency with the ⟦dairy⟧ lists, as well as verified the price breakdowns ⟦and totals⟧ of those lists selected for auditing, and the result was satisfactory. However, the ⟦dairy⟧ lists are usually based on the lists submitted by the ward heads regarding the number of patients present in each ward. Provisions are requested and supplied according to these lists. I find it advisable to classify patients into three grades in terms of food, as is the case in other hospitals. First Grade (Full Diet), Second Grade (Medium Diet), Third Grade (Light Diet, i.e., liquids only). The attending physician must indicate on the patient's chart daily the food grade that the patient should consume. I believe if this is applied, the expenditures will be lower than they are now by a degree. - To be continued -
( 3 ) and the inspection, and informed the Spiritual Council about it in its letter No. 701 dated 14 / 8 / 1949 regarding its integration with the adjacent properties. As for the amount for the expropriation of the Al-Khalidiya properties mentioned in the audit report for the year 47 / 1948, it was actually obtained on 10 / 8 / 1949 and was considered a claim against the Spiritual Council for a period of six months. 7 - Guarantee of roses, myrtle, dates, and buckthorn I have confirmed the existence of contracts for the guarantee of these crops and recorded the realized portion as final revenue and carried over the remainder to the account of the 49 / 1950 fiscal year according to the guarantee period. 8 - Revenues of the Rifqa Nurail Endowments I have not seen the details of the revenues and expenditures for these endowments except for the signed letter by the trustee showing the hospital's share of the net revenues for the year 48 / 1949 as recorded below. The trustee added his statement at the end of his letter (that it is difficult to provide details of the expenses spent on these properties in a detailed and individual manner for each property separately). Dinar Fils | Dinar Fils Revenues for six months from 1 / 4 / 48 to 30 / 9 / 1948 | 250 1611 | Expenditures (as ⟦line⟧ such) | 241 774 | 50% hospital share thereof | 009 837 | 505 418 Revenues for six months from 1 / 10 / 48 to 31 / 3 / 949 | 000 3302 | Expenditures (as ⟦line⟧ such) | 869 773 | 50% hospital share thereof | 131 2528 | 065 1264 Net revenues for the fiscal year 48 / 1949 | | 570 1682 The trustee paid 000 / 506 Dinars from this amount and carried over the remainder, amounting to 565 / 176 Dinars realized against him on 31 / 3 / 1949 as detailed below:- Dinar Fils On 27 / 7 / 1948 | 000 200 On 1 / 9 / 1948 | 000 140 " 5 / 9 | 000 160 " 17 / 9 | 000 150 " 7 / 10 | 438 2 " 29 / 11 | 000 100 " 5 / 12 | 000 100 " 25 / 1 / 1949 | 000 300 Thereafter | 438 1152 - To be continued -
( 4 ) Fils | Dinar 438 | 1152 | Previous balance ... | 100 | Dated 28 / 3 / 1949 ... | 100 | " 7 / 3 500 | 387 | " 29 / 3 938 | 1739 | ⟦line⟧ 933 | 233 | Deduct the amount realized against him on 31 / 3 / 1948 005 | 1506 | ⟦line⟧ 565 | 176 | Realized on 31 / 3 / 1949 570 | 1682 | ⟦line⟧ 9 - I have compared all the receipt vouchers issued during the financial year 48 / 1949 with the cash book, and it appeared that they were recorded correctly except for receipt No. 3679 dated 11 / 7 / 1948. Under this receipt, 500 fils were collected from Maryam Yehuda for the examination by Dr. Tokar, and it was recorded in the cash book as one dinar, i.e., an increase of 500 fils. Since the doctor's share of the examination fees is 50%, an excess of 250 fils was credited to her entitlement. 10 - Patients' Fees a - I conducted a proportional audit of the fees of patients who entered the hospital during the financial year 48 / 1949 against the relevant cards, and the result of the audit was very satisfactory, except for some amounts pending against patients who left the hospital, totaling 344.799 dinars as of 31 / 3 / 1949. A portion of them has been written off according to the committee's decision, and the rest remain pending until now as detailed below, and the hospital management is serious in the matter of their collection. Fils | Dinar | Patient Name | Date of Entry | Date of Exit | Remarks 120 | 61 | Munther Hadi Al-Askari | 15 / 3 / 947 | 27 / 3 / 1947 | 544 | 83 | Muayyad Ihsan | 28 / 5 / 947 | 23 / 7 / 1947 | 640 | 12 | Baruch Yusuf Khazma | 12 / 4 / 948 | 3 / 5 / 1948 | 860 | 2 | Letti Saleh | 3 / 7 / 1948 | 4 / 7 / 1948 | Written off by committee decision dated ... | 7 | Yaqub Dallal | 10 / 7 / 948 | 27 / 9 / 1948 | 13 / 9 / 1949 as they are 600 | 3 | Sayyid Hassan Qazwini | 7 / 11 / 948 | 13 / 11 / 948 | uncollectible 200 | 42 | Safouk Al-Mishal | 21 / 6 / 948 | 27 / 7 / 1948 | 270 | 8 | Tuffaha Raphael | 2 / 7 / 1948 | 10 / 7 / 1948 | ... | 3 | Habbo Ibrahim Shammai | 13 / 1 / 948 | 21 / 1 / 1948 | Against gold pledges ... | 15 | Fatouma Muhammad Salman | 25 / 10 / 48 | 27 / 10 / 948 | 480 | 8 | Salima Naji | 25 / 3 / 949 | 29 / 3 / 1949 | 585 | 2 | Nasr Aziz Hassoun | 19 / 3 / 949 | 27 / 2 / 1949 | Collected during the year | | | | | 49 / 1950 799 | 344 | - Continued - | | |
( 5 ) B - Claims of patients on 31 / 3 / 1949 who had previously left the hospital Dinar Fils | Patient Name | Date of Entry | Date of Exit 325 | Farha Nassim | 5 / 4 / 1947 | 11 / 4 / 1947 2 895 | Abdul Mahdi | 12 / 6 / 1947 | 5 / 7 / 1947 5 000 | Abd Mohsen | 6 / 7 / 1947 | 16 / 7 / 1947 2 780 | Ibrahim Khudair Nawi | 5 / 8 / 1947 | 10 / 8 / 1947 150 | Zuhair Salman | 12 / 2 / 1948 | 13 / 2 / 1948 12 220 | Yaqoub Hannai | 6 / 3 / 1948 | 10 / 3 / 1948 1 000 | Abdul Razzaq Hamid | 25 / 6 / 948 | 4 / 7 / 1948 1 280 | Naim Moshi Bers | 11 / 7 / 948 | 17 / 7 / 1948 960 | Samha Yaqoub Haskil | 8 / 3 / 1949 | 16 / 3 / 1949 3 750 | Naima Kadhim | 13 / 1 / 949 | 12 / 2 / 1949 30 360 | Total | | Doctors' Revenues 11 - I examined the surgery register, the birth register, X-rays, and analyses, and verified that the doctors' share of them was correct. 12 - Account of revenues and expenditures realized during the 48 / 1949 fiscal year (Appendix No. 1) I attach a table containing details of the revenues and expenditures realized during the 48 / 1949 fiscal year, and it is noted that although the expenditures were less than what was allocated for them in the general budget, an overage occurred in some of the items listed below: Item | Approved in Budget | Actually Spent | Overage Dinar Fils | Dinar Fils | Dinar Fils Fuel and soap | 1500 000 | 1826 596 | 326 596 Electricity, water, and telephone | 1500 000 | 1805 661 | 305 661 Miscellaneous expenses | 1000 000 | 1095 196 | 95 196 Medicines and guarantees | 2750 000 | 3055 352 | 305 352 Cardiac examination department supplies | Nothing | 23 163 | 23 163 Electricity and water pipe repairs | 350 000 | 408 348 | 58 348 Completion of free ward renovations | Nothing | 1286 162 | This amount was spent from the original donations provided by benefactors, which amounted to 1416/500 Dinars Rima Kadoorie Hospital Cost of living | 662 000 | 677 083 | 15 083 - To be continued -
( 3 ) In Dinars | In Fils 863 | 6511 | What was advanced 000 | 001 | On 31 / 6 / 86 in the meter 000 | 001 | " 6 / 71 000 | 786 | " 6 / 36 m 863 | 3671 663 | 7771 | On 31 / 6 / 83 in its tilt and its decrease and customs 000 | 2051 525 | 271 | On 31 / 6 / 36 in and its decrease 075 | 7831 ⟦line⟧ According to our report dated 31 / 6 / 83, we inspected the expenses and expenditures as they were in the records previously - 2 The total tax of 83 on 31 / 7 / 11 in its balance reached 3736 and a portion related to the loan tax for Lilyhest In the meter, and it was considered a decrease in the account until this year. As for the value of the fabric present in that for the year 505, it is related at a rate of one hundred percent 54. Followed by maintenance expenses from these cases that were consumed for the year 505 in the meter and this total for the year 56. Until its decrease, an increase in the budget. Its balance on 1 - 1 On 31 / 6 / 83 we inspected and examined the files and visited the warehouse and found four bags of findings from October 1 - 2 And in it from the old and the customs of the year, and it is one of the values of the remainder of starch, its value from production and preparations so and so and opposite it and due in the amount of 337 on 31 / 6 / 83 in the meter and 337 for its sale, and its balance reached, we examined the files and visited a hall and its decrease in that the aforementioned above has been completed because all the truth we monitored the budget was we performed the audit at a rate for the year Lilyhest at a rate of 4 T for the year 83 | Present in that | What concerns others | And its details as follows | In years | In Fils | 31 / 7 / 76 | 39 / 6 / 51 | In and its decrease in the budget | 13 | 061 | 31 / 7 / 66 | 39 / 5 / 86 | In for a year 13 months | 68 | 335 | 31 / 5 / 61 | 39 / 3 / 61 | Divided in the month of March | 61 | 032 Regarding the budget | 31 / 7 / 30 | 31 / 7 / 6 | And expenses we monitored | 6 | 028 In for the year 31 / 5 / 61 | 31 / 9 / 76 | 39 / 7 / 01 | In writing in poverty | 7 | 000 .. and the coming sanatoriums | 31 / 12 / 31 | 39 / 11 / 7 | And the method at a rate not | 6 | 003 | 31 / 7 / 76 | 39 / 3 / 16 | By inspection and addition | 63 | 007 | 31 / 7 / 01 | 31 / 7 / 6 | In the name of which has turned | 8 | 076 Value of the prohibition in the bale | 31 / 1 / 16 | 39 / 1 / 31 | And paid for other than its chapters | 6 | 000 | 31 / 01 / 76 | 83 / 01 / 56 | In the night of his absence | 01 | 000 | 31 / 6 / 36 | 39 / 6 / 56 | Your balance before | 8 | 083 We inspected and examined | 31 / 6 / 76 | 39 / 6 / 31 | In the year of October | 6 | 580 153 / 051 | | | Total | 337 | 337 - Balance -