AI English Translation, Pages 276-300
(2)
Property Page | Property Type | Number | Locality | Registered until 3/31/929 | Realized 3/31/929 | Carried over to year 29/930 | Rent Due | Spent during year 28/929 | Tenant Name
147 | House | 1/234 | Majid adjacent to the hospital | 26 858 | 251 650 | 710 208 | - | 224 972 | Residence of Dr. Touma
148 | " | 1/4 | " | - | - | - | - | 12 250 | " Dr. Barbaran
149 | " | 115/57 | Under the Citadel | 121 250 | 121 250 | - | Until 2/15/929 | 18 975 |
150 | Store | 158/178 | Shorja | - | - | - | - | 58 570 | Residence of Mr. Abbas
151 | Khan | 292/56 | Kulat | 546 660 | 400 | 146 660 | 8/1/929 | 28 875 | Yaqub Siraj
140 | Shops | 155/148 | Qanbar Ali | 208 820 | 88 090 | 120 730 | Starting from 7/1 | 12 096 |
117 | House | 112/57 | Abbas Effendi | 2628 588 | 2970 990 | 927 598 | | 374 849 |
94 | Port | 57 | On the riverbank | | | | | |
To be collected from the wife of the late Dr. Barbaran
Not to exceed the amount of the endowment for Birr al-Sa'igh
Shared with the courtyards and still under the disposal of the people of Juma Ezra Shamash
Residing in the tailor's house on the hospital road
(2)
Statement | Recorded on accounts 3/31/83 | Bank Total | Total until 1/31/53 | Dues until 1/31/53 | Losses until 1/31/53 | Remarks | Date | List No. | Receipt No.
⟦illegible⟧ | 779 ⟦illegible⟧ | | 805 017 | 50 1500 | 712 858 | Rima Hospital | 1/1 | 1 | 1
⟦illegible⟧ | 61 057 | - | - | - | - | Mar Elias Hospital | 1/1 | 2 | 831
Mar Elias School for Girls Management | 81 ⟦illegible⟧ | - | - | 191 ⟦illegible⟧ | 191 052 | Mar Elias School | 1/3 | 3 | 831
⟦illegible⟧ | 85 075 | - | - | - | - | Rima School | 1/7 | 4 | 331
Mar Elias School for Boys | 82 578 | 1181 335 | 813 022 | 003 ⟦illegible⟧ | 625 220 | Mar Elias School | 1/15 | 5 | 051
⟦illegible⟧ | 17 030 | 117 ⟦illegible⟧ | 77 027 | 030 88 | 58 805 | Rima School | 1/20 | 6 | 151
| 813 ⟦illegible⟧ | | 835 739 | 1735 ⟦illegible⟧ | 885 8639 | Rima School | 1/21 | 7 | 050
Statement of maintenance expenses until 1/31/53 | | | | | | Rima School | 1/22 | 8 | 711
Purchases until 1/31/53 | | | | | | Rima School | 1/23 | 9 | 33
Annex No. (8)
Table showing the total inventory lists of stores and pharmacies for all Israeli hospitals
on 31 / 3 / 1949
⟦line⟧
| Dinar Fils | Dinar Fils
Meir Elias Hospital | |
General Store | |
Foodstuffs | 313 357 |
Furniture and equipment | 002 171 |
Clothing and furnishings | 578 348 |
Stationery | 810 |
Fuel and soap | 120 28 | 823 905
Electrical tools | | 1 340
Medicines | |
Medicines in the store | 179 1869 |
Medicines in the pharmacy | 634 593 | 813 2462
Surgical instruments | | 766 805
Cotton and bandages | | 364 304
X-ray | |
In the general store | 483 254 |
In the pharmacy | 619 106 | 102 361
Analysis assets | | 708 69
⟦line⟧ | ⟦line⟧ | 916 4910
Rima Kadoorie assets (medicines) | | 395 25
Dar Al-Shifa Dispensary assets (medicines) | | 131 62
⟦line⟧ | ⟦line⟧ | 526 87
⟦line⟧ | ⟦line⟧ | 442 4998
14
(8) ⟦line⟧ Number ⟦illegible⟧
Distribution of family allowances for persons who left Iraq permanently
From 1 / 7 / 1953 to 16 / 7 / 1953
In Dinars and Fils | In Dinars and Fils | In Dinars and Fils
For the migrants themselves
And those returning with them
Full allowances 756 616
Allowances until 15 / 7 171 600
Allowances until 16 / 7 836 875
Value of clothing 018
Transfer with consulate 86 061 508 668
Value of gold liras 1 036
Total 17
From allowances in consulate 17 5381 371
Value of gold liras in consulate 17 635 372 6236 618
Value of fingerprints 137 508 227
Expenses until trip 306 423
Total 17 5 783 457
And the returnees themselves 401 313 436 604
Value of gold liras
With other attachments 43 807 0139 349
(Consulate) Balance of migrants' allowances 56 526
(Consulate) Surpluses from migrants' allowances 62 161 78 265
⟦line⟧
8333 8333 633
Or
Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the year 1948 / 1949
by the author Shmuel Sweih
His Excellency the President of the Honorable Lay Council
Baghdad
Subject - Audit report on the accounts of the Israeli Hospitals Committee
in Baghdad for the fiscal year 1948/1949
With reference to your letter No. 307 dated 6/17/49.
I have audited the accounts of Meir Elias Hospital, Rima Khedouri Hospital, and Dar Al-Shifa Dispensary for the
fiscal year 48/949 and I list below the audit results.
Meir Elias Hospital
1 - Opening balances on 4/1/1948
I have verified the consistency of the balances in the balance sheet as of 3/31/1948 as stated in
the audit report for the fiscal year 47/1948.
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 the 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, ⟦M⟧unshi 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 being 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 shop lists. I also verified the price lists and components of
those lists selected for auditing, and the result was satisfactory. However, the shop lists are usually based on the lists submitted
by the ward heads with the number of patients present in each ward, and provisions are requested and supplied according to
these lists. I think it is advisable to classify patients into three grades in terms of food, as is the case in other
hospitals. First grade (full food), second grade (medium food), third grade
(light food, 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 -
( 2 )
noticeable, and it is worth mentioning that the hospital administration supervisor, Mr. Abdullah Kabbay, has alerted the employees
responsible for some expenditures on the students' lists, and the result of that was a decrease in the quantities of those materials to a
noticeable degree on the second day, despite the fact that the number of patients was not less than before, which indicates that
the aforementioned person is serious about monitoring expenditures in a very good manner.
4 - Other Expenses
I have confirmed that all expenses were supported by lists and receipts from the entitled parties
and were recorded in the accounts correctly.
Revenues
⟦line⟧
5 - Kapote Fees
A - All inspection lists for the fiscal year 1948/1949 were audited, and I verified the correctness of the items
of the fees for each list and their recording in the hospital accounts correctly. The revenues from these
fees amounted to 4719/537 Dinars. Upon matching it with the share of the Jismani, i.e., the half, a difference was found
amounting to 312/341 Dinars, an increase in the Jismani share over the hospital share. This was due to the calculation of
the inspection list dated 31/3/1948, which was entered into the Jismani accounts for the fiscal year 48/949
instead of taking it as revenue in its accounts for the fiscal year 1947/1948 according to the following statement:-
Dinar | Fils |
4945 | 178 | The half share of the Jismani from Kapote fees according to its records.
312 | 341 | The amount of the list dated 31/3/1948 is deducted
⟦line⟧ | ⟦line⟧ |
4633 | 837 |
86 | 700 | The value of paper supplied for inspection by the hospital is added
⟦line⟧ | ⟦line⟧ |
4719 | 537 | The hospital's share for the year 48/1949 according to its records
B - The Hospitals Committee decided, pursuant to paragraph (6) of its meeting on 20/2/1949, to waive
the hospital's share amounting to -/60 Dinars from the marriage contract fee of Meir Sassoon. Since the Kapote fees
are fixed revenues, I believe that this waiver is outside the committee's authority.
6 - Property Revenues (Appendix No. 7)
The record of the properties endowed to the hospital was audited, and I verified the correctness of the revenues and expenses for the
fiscal year 1948/1949. The realized portion of these revenues was recorded as income for its end, and part of it was carried over to the
fiscal year 1949/1950 in view of their rental periods as detailed in the appendix referred to above. I have reviewed
all the lease contracts related to these properties except for what relates to the house numbered 21/10 in Betloween, page
106 of the property record, as a lawsuit was filed against the tenant Abdullah Eliyahu Eida, and the result of the
lawsuit was a judgment to vacate the house on 20/7/1949 and an amount of 99/750 Dinars, which was collected and recorded
as revenue in the hospital accounts on 24/8/1949. As for the properties for which no rent was realized,
which I previously mentioned in the audit report for the fiscal year 1947/1948, the hospital committee has audited
To be continued -
( 3 )
and the inspection, and informed the Communal Council about it in its letter No. 701 dated 8/14/1949 regarding
merging it with the adjacent properties. As for the amount for the expropriation of the Al-Khalidiya properties mentioned in
the audit report for the year 1947/48, it was actually collected on 8/10/1949 and was considered a claim
on the Communal Council for a period of six months.
7 - Guarantee of Roses, Myrtle, Dates, and Buckthorn
I 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 1949/1950 financial year according to the guarantee period.
8 - Revenues of Rifqa Nuriel 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 share of the beneficiaries from the net revenues for the year 1948/1949 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 4/1/48 to 9/30/1948 | 1611 250 |
Expenses (⟦line⟧) | 774 241 |
50% share of the beneficiaries from it | 837 009 | 418 505
Revenues for six months from 10/1/48 to 3/31/949 | 3302 000 |
Expenses (⟦line⟧) | 773 869 |
50% share of the beneficiaries from it | 2528 131 | 1264 065
Net revenues for the 1948/1949 financial year | 1682 570
The trustee paid 506/000 Dinars from this amount and carried over the remainder, amounting to 176/565
Dinars realized against him on 3/31/1949 as detailed below: -
Dinar Fils
On 7/27/1948 | 200 000
On 9/1/1948 | 140 000
" 9/5 | 160 000
" 9/17 | 150 000
" 10/7 | 2 438
" 11/29 | 100 000
" 12/5 | 100 000
" 1/25/1949 | 300 000
What he pa⟦line⟧ys | 1152 438
- To be continued -
( 4 )
Fils | Dinar |
438 | 1152 | Brought forward ⟦line⟧
... | 100 | Dated 1949/2/28
... | 100 | " 3/7
... | 387 | " 3/29
938 | 1739 |
933 | 1333 | Deducting the amount realized against him on 1948/3/31
005 | 1006 |
565 | 176 | Realized on 1949/3/31
570 | 1182 |
9 - I have compared all the receipt vouchers issued during the 1948/49 fiscal year with the cash book and it appeared
that they were recorded correctly except for receipt No. 3679 dated 1948/7/11. Under this
receipt, 500 fils were recorded from Maryam Yehuda for the examination of Dr. Tokar, but it was recorded in the cash book as one
dinar, i.e., an increase of 500 fils. Since the doctor's revenue from examination fees is 50%, there has been recorded
for her an excess of 250 fils over her entitlement.
10 - Patients' Fees
a - I conducted a proportional audit of the fees of patients who entered the hospital during the 1948/49
fiscal year 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 244/799 dinars on 1949/3/31. 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
about collecting them.
Fils | Dinar | Patient Name | Date of Entry | Date of Exit | Remarks
120 | 61 | Munther Hadi Al-Askari | 947/3/15 | 1947/3/27 |
544 | 83 | Muayyad Ihsan | 947/5/28 | 1947/7/23 |
640 | 12 | Baruch Yusuf Khuzaymah | 948/4/12 | 1948/5/3 |
860 | 2 | Laila Saleh | 1948/7/3 | 1948/7/4 | Written off by committee decision dated
... | 7 | Yaqub Dallal | 948/7/10 | 1948/9/27 | 1949/9/13 as they are
600 | 3 | Sayyid Hassan Qazwini | 948/11/7 | 948/11/13 | uncollectible
200 | 42 | Safouk Al-Mashal | 948/6/21 | 1948/7/27 |
370 | 8 | Tuffaha Rafatiel | 1948/7/2 | 1948/7/10 |
... | 3 | Habba Ibrahim Shammai | 948/1/13 | 1948/1/21 | Against gold ⟦pledges⟧
... | 10 | Fatuma Muhammad Salman | 48/10/25 | 4948/10/27 |
480 | 8 | Salima Naji | 949/3/25 | 1949/3/29 |
585 | 2 | Nasr Aziz Hassoun | 949/2/19 | 1949/2/27 | Collected during the year
| | | | | 1949/1950
799 | 244 | | | |
( 5 )
B- Claims of patients on 3/31/1949 who had previously left the hospital
Dinar Fils | Patient Name | Date of Entry | Date of Exit
325 | Farha Nassim | 4/5/1947 | 4/11/1947
2 895 | Abdul Mahdi | 6/12/1947 | 7/5/1947
5 000 | Abd Mohsen | 7/6/1947 | 7/16/1947
2 780 | Ibrahim Khadouri | 8/5/1947 | 8/10/1947
150 | Zuhair Salman | 2/12/1948 | 2/13/1948
12 220 | Yaqub Hosni | 3/6/1948 | 3/10/1948
1 000 | Abdul Razzaq Hamid | 6/25/1948 | 7/4/1948
1 280 | Nassim Moshi ⟦...⟧ | 7/11/948 | 7/17/1948
960 | Samha Yaqub Haskil | 3/8/1949 | 3/16/1949
3 750 | Naeema Kazem | 1/13/949 | 2/12/1949
30 360 | Total | ⟦line⟧ | ⟦line⟧
Doctors' Revenues
⟦line⟧
11- I examined the operations register, 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 fiscal year 48/1949 (Appendix No. 1)
I attach a table containing details of the revenues and expenditures realized during the fiscal year 48/1949
It is noted that although the expenditures were less than what was allocated for them in the general budget, there was an overage in some 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 | 1855 661 | 355 661
Various Furnishings | 1000 000 | 1095 196 | 95 196
Medicines and Bandages | 2750 000 | 3055 352 | 305 352
Heart Examination Department Supplies | Nothing | 23 163 | 23 163
Electricity and Pipe Repairs | 350 000 | 408 348 | 58 348
Completion of Ward Repairs | Nothing | 1286 167 | This amount was spent from the allocated donations
for the hospital, which amounted to 1416/500 Dinars
Rima Khadouri Hospital
⟦line⟧
Budget Surplus 662 000 677 582 15 082
( 7 )
And - Accrued expenses on 3/31/1949 and unpaid 693/329 Dinars
This amount was recorded as a final expense in the accounts of the fiscal year 48/1949 and remained
a claim against the hospital on 3/31/1949, for electricity fees, property tax, and so on.
15 - Assets
A - Cash in the Mir Elias Hospital fund on 3/31/1949 (1/282) Dinars
I did not count the hospital fund assets on 3/31/1949, but I conducted the count on the evening of
9/13/1949 and the balance was 903/106 Dinars, including 240 Fils in revenue stamps, and this
amount was consistent with the balance of the cash book at the time according to the following statement:
Fils | Dinar
1772 | 556 | Total receipts up to 9/13/1949
1665 | 653 | Total expenses ⟦line⟧
106 | 903 | Balan⟦line⟧ce
B - Warehouse and pharmacy assets 442/4968 Dinars (Appendix No. (8))
I examined the detailed lists of the Mir Elias Hospital warehouse assets organized on 3/31/1949
as a result of the inventory carried out by the hospital staff and I audited the accuracy of the calculation of some important items
thereof and their values, and I attach a table showing the details of these assets.
C - Debts due to the hospital and debit account balances
Fils | Dinar
1157 | 069 | Revenues due from patients on 3/31/1949
97 | 500 | Revenues due for analysis fees on 3/31/1949
I have confirmed that these two amounts realized on 3/31/1949 were correct and were actually
collected during the month of April 1949 and after.
D - Receivables 353/1257 Dinars - This amount consists of the following details:
Fils | Dinar
654 | 835 | Miscellaneous receivables according to Appendix No. (5)
176 | 565 | Realized from the trustee of Rifqa Nuriel endowments (Paragraph 8 of the report)
43 | 850 | Prepaid rent for the dispensary for the fiscal year 49 / 1950
1 | 953 | Suspense accounts - Kuburj
215 | 000 | Bashir Al-Sayegh
10 | 150 | Expenses on free wards
150 | 000 | Mr. Munir Dakkour
5 | 000 | Employee advances
1257 | 353 |
- To be conti⟦line⟧nued -
( 8 )
E - Salary liabilities 138/427 Dinars (Appendix No. 6)
Attach a table with the details of the items of the amounts suspended in the salary liabilities account, which were liquidated
during the 1949/1950 financial year.
F - There is an amount of 121/825 Dinars recorded in both the assets and liabilities sides of the
budget table, representing old suspensions for some patients whose collection is doubtful.
16 - Store Records
A - I conducted a thorough audit of the store records of Meir Elias Hospital and confirmed the recording of the purchases shown
on the incoming side of those records, except for the following:
An amount of 15/- Dinars was paid by check No. 658295 dated 2/15/1949 for the purchase of a
writing desk, and it was not recorded in the store record; it was recorded in my presence.
B - I audited some of the outgoing items recorded in the store records, and they were supported by invoices as per the regulations, certified
for disposal, and acknowledged as received.
C - I conducted an inventory of important materials from the medicine store, and the result of the inventory was correct and in accordance with the balances
of the relevant records.
D - I conducted an inventory of materials from the surgical instruments, technical supplies, and furniture store, and found some slight
differences, and their settlement was carried out.
E - The storekeeper has begun keeping records for consumable materials as mentioned in paragraph (4b) of the
audit report for the 1947/1948 financial year.
17 - The audit of the accounts of Rima Khedouri Hospital and Dar Al-Shifa Dispensary at their location for the 1948/1949 financial year has been completed,
and a report on the audit results is attached herewith.
Please accept my highest respect;
Sincerely,
Shlomo Smikh
12
( 9 )
Report on the audit of the accounts of Rima Khadoori Hospital and Dar Al-Shifa Clinic
for the fiscal year 1948/49
Rima Khadoori Hospital
Rima Khadoori Hospital submits a statement of expenditure every 15 days including revenues and expenses to
Meir Elias Hospital, and the latter records the amounts received in those statements in its registers after they are audited
by its accountant.
I have reviewed all the statements submitted during the year from 4/1/1948 until 3/31/1949, and after
confirming their entry in the registers of Meir Elias Hospital according to the rules, I audited them locally against the registers of
Rima Khadoori Hospital. The audit yielded the following results:-
Expenses
1 - The amounts listed below were recorded as final expenses in the accounts without the acknowledgments of the beneficiaries
of receipt.
A - Revenues of Dr. Rabinovic
Dinar Fils | Expense Register Page |
18 740 | 159 | Revenues from 7/1 - 8/31/1948
7 680 | 163 | Revenues from 9/1 - 9/15
3 110 | 167 | Revenues from 9/16 - 9/30
2 690 | 169 | Ditto
1 840 | 171 | Revenues from 10/1 - 10/15
8 700 | 174 | Revenues from 10/17 - 10/31
10 173 | 179 | Revenues from 11/1 - 11/30
6 380 | 183 | Revenues from 12/1 - 12/15
11 500 | 185 | Revenues from 12/17 - 12/31
3 299 | 191 | Revenues from 1/1/49 - 1/31/1949
7 238 | 195 | Revenues from 2/1/49 - 2/28/1949
9 123 | 199 | Revenues from 3/1/49 - 3/14/1949
89 473 | Total
If we add the items of the amounts recorded below as a final expense for the period from 4/1/49
until the termination of the services of the administrative supervisor of Rima Khadoori Hospital, the amount matches
the one mentioned in the report and claimed by the aforementioned doctor
Dinar Fils
7 540
10 600
15 080
22 820
15 420
22 100 88 560
178 033
- To be continued -
( 11 )
And here I would like to point out that the card of the aforementioned person indicated when he underwent the operation that he entered on
21/4/1948 and left on 7/5/1948 according to the doctor's notation, however, the sleep register
states that he left the hospital on 2/5/1948 and the sleep fees were collected on this
basis, i.e., with a shortage of five days.
Then the aforementioned person returned to undergo a ⟦...⟧ operation and entered the hospital on 1/6/1948 and left on
22/6/1948 and the full operation fee was collected, but he returned and entered the hospital on 29/8/48
and left on 7/9/1948 and nothing was collected from him, neither for the operation fee nor the sleep fees.
2- Taha Jassim. Entered the hospital on 3/8/1948 and left on 11/8/1948 and it was recorded next to his name as free
because it was a repair of an operation and nothing was collected from him. Upon follow-up, it was found that the operation performed on the aforementioned
person was on 7/9/1947, i.e., approximately a year ago.
C- The tariff for operation fees approved by the Hospitals Committee was in two grades, first and second, and it was
observed that the operation fees collected in some cases by the hospital were not based on
the tariff, but rather the fee ranged between the two grades mentioned above.
4- General observations about the sleep and operations registers
A- Sleep Register
1- It was not indicated in the sleep register next to the patient's name whether he was accompanied by an escort or alone.
2- The number and date of the certificate of poverty were not recorded next to the name of the patient admitted for free or at a reduced fee.
3- The date of the patient's transfer from one grade to another was not mentioned next to the name.
B- Operations Register
1- The grade of the operation was not recorded next to the patient's name.
2- It was not mentioned in them whether the operation was for a fee or for free.
These two registers have currently been organized according to the rules, under the guidance of the auditor Mr. Saleh
Cohen, on the occasion of his auditing the accounts for the fiscal year 49 / 950.
Dar Al-Shifa Dispensary
The management of Dar Al-Shifa Dispensary follows the same rule followed by Rima Khadoori Hospital regarding the submission of
its accounts to Meir Elias Hospital. All lists submitted during the fiscal year 48/ 949 have been audited against
the dispensary's registers, and the audit resulted in the following findings:-
1- Expenses not supported by documents
Dinar | Fils
| 335 Expense during the month of April 1948, dispensary electricity fees
| 295 Expense during the month of May 1948, ditto
| 395 Expense during the month of June 948, ditto
| 540 Expense during July for water fees for the months of July - September 1948
⟦line⟧ To be continued ⟦line⟧
( 12 )
2 - Expenses not signed for as an acknowledgment of receipt
Amount | Date of Disbursement | Name
Dinar Fils | |
10 ... | June 1948 | Dr. Albert Salman Koji
30 750 | |
12 ... | July 1948 | ⟦line⟧ ditto
8 250 | |
10 ... | August 1948 | ⟦line⟧ ditto
22 750 | |
2 250 | September 1948 | Moshe Shimon (left service)
15 ... | September | Dr. Albert Salman Koji
375 | December 1948 | ditto
3 - Mr. Ezra Meshi did not sign for all the salaries recorded as an expense for him in the expense register throughout
the fiscal year 1948/1949.
Revenues
⟦line⟧
4 - Due to the large number of receipts issued during the year 1948/1949 and the smallness of the amounts received under them, which
range between ten fils and fifty fils, I conducted a proportional audit by selecting ten days from each
month of the mentioned year, and their recording appeared correctly in the revenue register.
Sincerely,
Shlomo Somekh
12
( 74 )
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧
000 | 01 | 1 | 8331 ⟦illegible⟧ | ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
057 | 27 | 1 | |
000 | 61 | 1 | 8336 ⟦illegible⟧ | ⟦line⟧
057 | 8 | 1 | |
000 | 01 | 1 | 8331 ⟦illegible⟧ | ⟦line⟧
057 | 67 | 1 | |
057 | 6 | 1 | 8334 ⟦illegible⟧ | ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
000 | 51 | 1 | ⟦illegible⟧ | ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
577 | | | 8331 ⟦illegible⟧ | ⟦line⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ 8331 ⟦illegible⟧
⟦line⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ 8331 ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧ ⟦illegible⟧
⟦illegible⟧
⟦illegible⟧ ⟦line⟧
Ed
Appendices
Audit Report of the Hospital Committee
Financial Year 948 / 949
Attached Mr. Wasbi'
1- Income and Expenditure Accounts
2- Balance Sheet as of 31 / 3 / 949
3- Schedule of Accounts Payable
4- Schedule of Salary Liabilities
5- Schedule of Accounts Receivable
6- Schedule of Accounts Receivable (Salaries)
7- Schedule of Suspended Bank Accounts for the Hospital
8- Schedule of Inventory Assets
Annex No. (1)
Israeli Hospitals Committee - Baghdad
Income and Expenditure Account for the year ended 31/3/1949
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Accommodation fees | 444 | 22164 | | | Salaries | 790 | 14748
Treatment, dressing and circumcision fees | 250 | 155 | | | Cost of living allowance | 689 | 5200
Poor dental clinic examination fees | 890 | 640 | | | Subsistence | 974 | 14872
Operating room fees | 174 | 1544 | 994 | 24469 | Clothing and bedding | 924 | 221
Doctors' income by their total share | | | | | Fuel and soap | 596 | 1826
Consultations | 274 | 2847 | | | Furniture and tools | 042 | 427
Maternity | 150 | 960 | | | Electricity, water and telephone | 661 | 1805
Operations | 808 | 2528 | | | Stationery | 744 | 219
Analysis | 649 | 2741 | | | Various advances | 196 | 1095
X-ray | 231 | 1408 | | | Medicines and dressings | 452 | 2055
Electrocardiogram machine | 500 | 321 | 610 | 11807 | Surgical instruments | 984 | 291
Other income | | | | | Analysis department supplies | 419 | 69
Half of the casino income | 547 | 4719 | | | " " X-ray | 340 | 401
Guarantee of Al-Mawrid and Elias | 850 | 100 | | | " " Electrocardiogram machine | 164 | 27
Cooler and neon shops | 125 | — | | | Electrical and water pipe repairs | 298 | 408
Donations and estates | 496 | 1867 | | | Repairs and renovations | 989 | 1743
Private clinics | — | 200 | | | Maintenance and property tax | 829 | 274
Donations for free ward sections | 500 | 1416 | 487 | 8529 | Equipping free wards | 164 | 1286
Endowment income | | | | | Doctors' share of: | |
Hospital share of Rivka Noeriel endowments | 570 | 1684 | | | Consultations | 009 | 1422 | Fils | Dinar
External endowments | 129 | 126 | | | Maternity | 025 | 155
Rents | 990 | 2670 | | | Operations | 870 | 779
Nursing Mothers Relief Society for salaries (free maternity) | — | 917 | | | Analysis | 078 | 1289
Lay Council allocations for all hospitals | 829 | 4127 | 548 | 9540 | X-ray | 178 | 918
(Including Dr. Maurice Seton's salary) | | | 545 | 56227 | Electrocardiogram machine | 750 | 160 | 870 | 4824
| | | | | | | 098 | 52259
Total
(1) Report
Report - Budget - Hospitals Committee - Branch
From 1/1/1933 to 31/12/1933 Jewish Hospitals
Statement of Income | Dinar Fils | Statement of Expenses | Dinar Fils | Dinar Fils
Hospitals | | Hospitals | |
Balance | 83731 / 14410 | Medicines | 037 / 83731 |
Council Allocations | 000 / 075 | Medical Equipment | 382 / 000 |
Donations | 778 / 831 | Food | 831 / 778 |
In-kind Donations | 000 / 122 | Fuel and Lighting | 122 / 000 |
Interest from Government | 000 / 868 | Transport Fees | 868 / 000 |
Medical Fees | 000 / 739 | Clothing and Furniture | 739 / 000 |
Examination Fees | 000 / 801 | Stationery | 801 / 000 |
Operation Fees | 000 / 010 | Repairs | 010 / 000 |
Maternity Fees | 000 / 530 | Staff Salaries | 530 / 000 |
Miscellaneous Donations | 000 / 550 | Labor Wages | 550 / 000 |
Gifts from Individuals | 000 / 137 | Miscellaneous Expenses | 137 / 000 |
Government Contribution | 800 / 031 | Total Expenses | 031 / 800 | 031 / 800
Deficit in Income | 000 / 000 | Dispensaries | |
| | Medicines | 000 / 275 |
| | Medical Equipment | 000 / 030 |
| | Food | 000 / 835 |
| | Fuel and Lighting | 000 / 137 |
| | Transport Fees | 000 / 803 |
| | Total Expenses | 000 / 080 | 000 / 080
| | Children's Dispensaries | |
| | Medicines | 000 / 735 |
| | Medical Equipment | 000 / 001 |
| | Food | 000 / 051 |
| | Fuel and Lighting | 000 / 728 |
| | Transport Fees | 000 / 000 |
| | Total Expenses | 000 / 515 | 000 / 515
| | Administrative Expenses | |
| | Staff Salaries | 000 / 282 |
| | Stationery | 000 / 030 |
| | Transport Fees | 000 / 030 |
| | Miscellaneous Expenses | 000 / 000 |
| | Total Expenses | 000 / 342 | 000 / 342
Total | 35925 / 354 | Total | 35925 / 354 | 35925 / 354
(2)
Expenses | Fils Dinar Fils Dinar | Revenues | Fils Dinar Fils Dinar
Mar Elias Hospital (previous) | 48 - 52259 | Mar Elias Hospital (previous) | 515 56227
Ibn Khaldun Hospital | | Ibn Khaldun Hospital |
Salaries | 094 1891 | Treatment fees | 200 208
Cost of living | 082 677 | Accommodation fees | 205 251
Medicines and bandages | 525 232 | Miscellaneous revenues | 968 21
Fuel and soap | 267 49 | Doctors' revenues | 417 958
Telephone, water and electricity | 207 119 | ⟦line⟧ | 190 1450
Stationery | 421 22 | |
Clothing and furniture | 745 7 | |
Miscellaneous expenses | 408 78 | |
Doctors' share of revenues | 121 536 | |
⟦line⟧ | 790 3625 | |
Dar Al-Shifa Dispensary | | Dar Al-Shifa Dispensary |
Salaries | 894 1677 | Treatment and vaccination revenues | 258 205 258 205
Cost of living | 126 600 | |
Medicines and bandages | 725 504 | |
Dispensary rent | --- 100 | |
Miscellaneous expenses | 596 142 | |
⟦line⟧ | 281 3025 | Deficit | 067 927
⟦line⟧ | 291 59025 | ⟦line⟧ | 219 59025
(2)
Date | Description | Dinar | Fils | Dinar | Fils
| (Debit) Personal Accounts | 83 | 345 | |
| Meir Elias Hospital | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 1381 | 338 | |
| Rima Khedouri Hospital | 772 | 580 | |
| Levy Hospital | 144 | 545 | |
| Rima Khedouri School | 33 | 763 | |
| Mixed Israeli School | 311 | 715 | |
| Qabr al-Sitt | 33 | 45 | |
| Furnishing Khedouri School | 7 | 537 | |
| Frank Iny School | 87 | 802 | |
| Furnishing Levy School for Young Girls | 335 | 151 | 3677 | 077
| Personal Accounts | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 7761 | 338 | |
| Rima Khedouri Hospital | 2002 | 221 | |
| Levy Hospital | 905 | 845 | |
| Rima Khedouri School | 100 | ⟦line⟧ | |
| Frank Iny School | 335 | 151 | 11102 | 855
| | | | 14780 | 277
Date | Description | Dinar | Fils | Dinar | Fils
| (Credit) Personal Accounts | | | 5257 | 775
| Meir Elias Hospital | | | |
1/14 | By hand of ⟦Ibrahim⟧ | 805 | ⟦line⟧ | |
1/15 | By hand of ⟦Ibrahim⟧ | 152 | 500 | |
16 | Levy Hospital | 17 | 823 | |
1/18 | By hand of ⟦Ibrahim⟧ | 823 | 713 | 1531 | 036
| Personal Accounts | | | |
9/20 | Rima Khedouri Hospital | 8540 | 907 | 8540 | 907
| | | | 15328 | 718
| | | | 153 | 259
| | | | 15481 | 977
Remainder
Liabilities Balance Sheet as of 2/21/1949 Assets (2)
Fils | Dinar | Fils | Dinar
787 | 611 | | | 1 | 282 | Cash on hand
| | | | 204 | 585 | " " Ottoman Bank (Current A/C)
| | 150 | ⟦line⟧ | 590 | ⟦line⟧ | Bills for collection (held at the Ottoman Bank)
| | 4816 | 689 | 50 | ⟦line⟧ | " " (held by the Treasurer)
| | 1970 | 202 | 121 | 965 | Shipping account
| | 1424 | 405 | 24 | ⟦line⟧ | Matches account
8190 | 979 | 239 | 692 | 45 | 750 | Eastern Loan advances No. (5)
| | | | | | Warehouse assets
| | | | | | Meir Elias Hospital
| | 216 | 450 | 907 | 167 | In the general warehouse
| | 65 | ⟦line⟧ | 2574 | 942 | Medicines and surgical instruments
| | 967 | 598 | 261 | 102 | Radiology department supplies
1298 | 848 | 150 | ⟦line⟧ | 69 | 708 | " " Analysis department
140 | ⟦line⟧ | | | 4910 | 919 | ⟦line⟧
| | | | 45 | 295 | Rima Kadoorie Hospital
1875 | ⟦line⟧ | | | 22 | 121 | Dar Al-Shifa Dispensary
11972 | 798 | | | 4998 | 141 | Debts owed to the hospital
| | | | 1157 | 069 | Revenues realized from patients until 2/21/49 not yet collected
| | | | 97 | 500 | " " Analysis fees until 2/21/49
| | | | 1257 | 254 | Miscellaneous services
2650 | 299 | | | 138 | 477 | Salary liabilities
2258 | 750 | | | | | Endowments of the late Mr. Eliezer Kadoorie accumulated until 2/21/49
10964 | 624 | | | 171/875 | ⟦line⟧ | Actual rejections from patients doubtful of collection
| | | | | | Income and expenditure account
| | | | 80/619 | ⟦line⟧ | Deficit as of 12/21/948
1007 | 775 | | | 927/156 | ⟦line⟧ | Deficit as of 2/21/1949
11972 | 798 | | | 11972 | 798 | ⟦line⟧
Ottoman Bank claims (Overdraft)
Responsible for the hospital
From the Lay Council on account of Mr. Sassoon Kadoorie's endowments
Miscellaneous liabilities
Salary liabilities
Patient debt liabilities
Expenses realized on 2/21/49 and unpaid
Revenues received in advance
Received in advance for the supplier and bus guarantee for the year 49/950
" " " " Dates and hay " " 49/950
" " " " Property rents " " 49/950
Realized from Mr. Meir Al-Sayegh for his subsistence account for the year 50/51
Rejections on the account of repairing free wards
The late Mr. Eliezer Kadoorie
Amounts accumulated from 10/1/42 to 2/21/949
121/875 Suspended revenues from patients (marginal note)
⟦line⟧
13(6) ⟦illegible⟧ 1941/6/16 ⟦illegible⟧
⟦line⟧
(Dr. Najib A.) ⟦illegible⟧ | 1 | ⟦illegible⟧
(Dr. Shaqala ⟦illegible⟧) ⟦illegible⟧ | 305 | 585
(⟦illegible⟧) ⟦illegible⟧ | 050 | —
⟦illegible⟧ | 015 | —
⟦illegible⟧ | 1/18 | ⟦illegible⟧
⟦illegible⟧ | 36 | —
(5) ⟦illegible⟧ | 53 | 057
⟦line⟧ | |
⟦illegible⟧ | 703 | 731
⟦illegible⟧ | 5757 | ⟦illegible⟧
⟦illegible⟧ | 152 | 201
⟦illegible⟧ | 32 | 807
⟦line⟧ | 0/3 | 313
⟦illegible⟧ | 55 | 537
(⟦illegible⟧) ⟦illegible⟧ | 787 | 122
⟦line⟧ | |
⟦illegible⟧ | 051 | —
⟦illegible⟧ | 21/93 | 372
⟦illegible⟧ | 073 | 205
⟦illegible⟧ | 3331 | 503
⟦illegible⟧ | 357 | 732
⟦line⟧ | 0/8 | 323
⟦illegible⟧ | 312 | 050
⟦illegible⟧ | 52 | —
⟦illegible⟧ | 733 | 835
⟦illegible⟧ | 051 | —
⟦line⟧ | 8391 | 848
⟦illegible⟧ | 010 | —
| 838 | 8361 | ⟦line⟧ | ⟦illegible⟧ | | | 201 | 122 | Cash on receipt ⟦illegible⟧
| - | 020 | | Income tax for the year ⟦illegible⟧ | | | 807 | 32 | Haifa Municipality "
| | | | via Haifa ⟦illegible⟧ | | | 313 | 013 |
| - | 578 | | 13/1/1933 instead of 1/10/1932 until ⟦illegible⟧ | | | 582 | 55 | Haifa share ⟦illegible⟧
836 | 27811 | | | | 33 | 8333 | 121 | 25 | ⟦illegible⟧
| | | | | | | | | Balance on 15/1/1933
| | | | | | | 320 | 7511 | Due from Haifa revenue until ⟦illegible⟧
| | | | | | | 005 | 73 | ⟦illegible⟧
| | | | | | | 757 | 754 | Due ⟦illegible⟧
| | | | | | 433 | 871 | Amounts ⟦illegible⟧
| | | | | 433 | 530 | | | 13/1/1933 in building ⟦illegible⟧
| | | | | 57 | 255 | | |
836 | 27311 | | | | 333 | 32301 | | | Settlement of amounts ⟦illegible⟧
| | | (Transferred from ⟦illegible⟧) ⟦illegible⟧ | | | | | |
| | | | | | | | | Statement of deposited amounts
| | | | | | | | | 8/1/1933 in Baghdad 3/10/32
| | | | | 577 | 7001 | 577 | 7001 | 12/1/1933 in Baghdad 25/1/33
836 | 27311 | | | | 836 | 27311 | | |