AI English Translation, Pages 351-375
Appendix No. (3)
Accounts Payable at the end of 3/31/1949
Fils | Dinar | Page | Name
999 | ⟦...⟧ | 17 | Sassoon Nahum
⟦line⟧ | 100 | 20 | Isaac Abboudi Jwayla
500 | 0 | 24 | A. S. Al-O-Company Store
118 | 21 | 26 | Naji Shamma
100 | 50 | 29 | Ali Saeed
192 | 34 | 30 | Sassoon Heskel Khazzam
250 | 11 | 31 | Joseph Selim
599 | 32 | 32 | Blind Consolation Society
⟦line⟧ | 10 | 32 | Charitable Sewing Society
906 | 10 | 33 | Shimon Hakham Shimon
266 | 114 | 34 | South British Insurance Store
201 | 853 | 35 | Income Tax
549 | 710 | 36 | Joseph Heskel Milk Contractor
808 | 101 | 37 | Moshe Ibrahim Ice Contractor
891 | 609 | 40 | Down Brother London Surgical Instruments Store
⟦line⟧ | 94 | 42 | Shiva Drug Store
900 | 3 | 43 | Abdul Aziz Drug Store
485 | 36 | 43 | Carr Drug Store
500 | 13 | 44 | Kaka Drug Store
900 | 38 | 45 | Al-Fayhaa Drug Store
350 | 31 | 46 | Iraq Company Drug Store
370 | 7 | 47 | Al-Ittihad Drug Store
160 | 56 | 47 | Al-Hilal Drug Store
200 | 19 | 48 | Q. H. Kettaneh Drug Store
140 | 33 | 49 | Ibrahim Saad Drug Store
500 | 22 | 50 | Philip Tari Drug Store
⟦line⟧ | 4 | 50 | Nover Drug Store
585 | 128 | 52 | Saleh Drug Store
900 | 38 | 53 | Jouri Drug Store
755 | 21 | 53 | Hikmat Drug Store
685 | 53 | What follows
Continuation of Appendix No. (3)
Continuation of Accounts Payable Page 2
Fils | Dinar | Page
685 | 3264 | Brought forward |
675 | 53 | 54 | Daboura Drug Store
104 | 10 | 58 | Fawzi Pharmacy
600 | 3 | 58 | Al-Ahali Pharmacy
320 | 48 | 59 | Iraq Drug Store
568 | 35 | 60 | Daniel Shamoun Moshi
358 | 79 | 60 | Mesopotamia Pharmacy
000 | 15 | 61 | Baghdad Brick Company
809 | 426 | 63 | Gurji Drug Store
000 | 231 | 64 | Frank C. Strick & Co. Ltd.
520 | 8 | 66 | Orosdi-Back
000 | 120 | 67 | Sassoon Zubaida
001 | 20 | 68 | Sabreen Rabie
639 4316 Total
⟦line⟧
Appendix No. (4)
Salaries Payable as of 3/31/1949
⟦line⟧
Name | Page | Dinar | Fils
Dr. Blayan | 1 | 672 | 189
Dr. Naeem Rabie | 3 | 500 | 46
Dr. Ishaq Khanina | 4 | 445 | 43
Regina Sahyoun | 13 | 500 | 25
Sabiha Eliahu | 15 | 250 | 32
Susan Khadouri | 15 | 448 | 24
Shafiqa Yehuda Mani | 16 | 650 | 21
Marcelle Lawi | 17 | 500 | 25
Salima Daoud | 17 | 500 | 30
Rebecca Youssef | 18 | 654 | 25
Daisy Yaqub | 19 | 500 | 15
Saida Youssef | 19 | 110 | 11
Naima Ayed | 20 | 177 | 18
Madeleine Yaqub | 21 | 500 | 11
Margaret Haroun | 22 | 830 | 10
Latifa Khadouri | 23 | 500 | 11
Hanina Moshi | 24 | 500 | 10
Janet Yaqub | 25 | 500 | 6
Juliet Elias | 25 | 500 | 6
Naima Heskel | 27 | 500 | 6
Rachel Mane | 28 | 500 | 6
Saida Ezra | 28 | 500 | 6
Sabiha Abdullah | 29 | 500 | 9
Bertha Eliahu | 30 | 500 | 6
Louise Khadouri | 31 | 875 | 8
Sabiha Rubin | 31 | 500 | 20
Rachel Abdullah | 31 | 500 | 6
Sassoon Heskel Khazam | 34 | 500 | 20
Victoria Khadouri | 34 | 680 | 7
Carried forward | | 791 | 660
- To be continued -
On /
Continuation of Appendix No. (4)
Salaries Payable Accounts Page 2
Name | Page | Dinar | Fils
Brought forward | — | 660 | 791
Violet Salman | 34 | 20 | 000
Al-Haj Muhammad Azm | 43 | 9 | 000
Juliet Khedhouri | 45 | 12 | 350
Victoria Youssef | 45 | 9 | 000
Rahma Ezra | 83 | 23 | 654
Juliet Sahyoun | 84 | 11 | 500
Mary Youssef | 84 | 8 | 260
Naeema Rabia | 86 | 5 | 532
Dr. Albert Salman Karji | 89 | 2 | 537
" Hayawi Nissan | 99 | 41 | 162
" Robin Jack | 100 | 167 | 821
Elias Samira | 101 | 26 | 250
Naeema Nassim | 106 | 3 | 194
Abdullah Khalaf | 107 | 9 | 097
Dr. Mills and Raouf | 112 | 115 | 846
" Shawkat Mahmoud | 113 | 77 | 793
" Albert Hakim | 117 | 80 | 587
" Gurji Bani | 117 | 19 | 950
" Sh. Basri | 118 | 47 | 250
Suspense Accounts | 119 | 6 | 006
Dr. Maurice Saltoon | 137 | 27 | 500
" Sussman | 140 | 335 | 954
Daisy Khedhouri | 153 | — | 387
Aziza Salman | 153 | 6 | 000
Dr. Tokar | 154 | 164 | 216
Dr. Isaac Israel | 165 | 84 | 585
Total | | 1970 | 202
14 /
Annex No. (5)
Accounts Receivable at the end of 3/31/1949
Dinar Fils | Page |
19 | 185 | 1 | Saleh Qattan
16 | 200 | 1 | Muzahim Saleh
2 | 500 | 1 | Dispensary House Apportionment Bank
45 | 500 | 2 | Electricity Department (Deposits)
45 | 500 | 2 | Carbolic Acid Company Limited (Deposits)
126 | 500 | 3 | Telephone Department (Deposits)
37 | 500 | 3 | Permanent Advances
5 | 400 | 5 | Mahmoud Abdel Khaleq
7 | 500 | 7 | Isaac Shakoori
3 | 500 | 8 | Muhammad Sharif
9 | 500 | 11 | Shaul Heskel
— | 500 | 13 | Sassoon Hay
5 | 500 | 20 | Yusuf Heskel Naqqash
225 | 500 | 22 | Ahmed Al-Salloum
10 | 080 | 29 | Schools Committee
103 | 970 | 41 | Khedhouri Ezra Levy Company
654 | 835 | |
A / 1
Annex No. (6)
Debit Salary Balances as of 3/31/1949
⟦line⟧
Fils | Dinar | Page
531 | 4 | 5 | Dr. Haroun Hayya
470 | 128 | 8 | Naji Jitayat
350 | — | 9 | Salman Khudair
523 | 1 | 18 | Naeema Ibrahim
820 | — | 23 | Doris Yousif
196 | — | 92 | Ezra Munshi
537 | 2 | 119 | Suspense Accounts
⟦line⟧
427 138
14
Annex No. (7)
Details of funds belonging to Meir Elias Hospital in the income and expenditure branch
For the period from 1/4/948 to 31/12/948
Property Register Page | Property Type | Number | Locality | Liability 31/3/949 | Realized until 31/12/948 | Carried over to 1/4/950 | Rent Due Date | Payments during the year 48/949 | Name of Tenant
72 | House | 10/64 | Taht al-Takiya | — | — | — | 1 Shawwal 947 | 708 | Ezra Zion Metri Adqaq
90 | 〃 | 10/75 | Torah | 152 | 92 | 56 | 〃 | 8721 | Najia ⟦daughter of⟧ Shabi
99 | 〃 | 1/2 | Adjacent to the hospital | — | — | — | — | — | Residence of Dr. Strauss
100 | Shop | 113/102 | Taht al-Takiya | 28500 | 25500 | 3000 | 1/5/949 | 1250 | Hussein Ali Al-Mu'min
105 | 〃 | 9/166 | Ras al-Qarya | 700 | 700 | — | 1/4/949 | 8682 | Ahmed Kadhim Al-Khaffaf
106 | House | 1/9/41 | Sabonchiya | 56665 | 56665 | — | 24/10/948 | 8844 | Abdullah Khudaira
110 | 〃 | 128/54 | Taht al-Qala'a | 82400 | 82400 | — | Until Shawwal 947 | 15400 | Naji Zion
112 | 〃 | 94/44 | 〃 | 1877 | — | 1877 | 1 May 947 | 1881 | Mahmoud Abdul Khaliq
116 | 〃 | 17/29 | Torah | — | 2825 | 8165 | 1 Shawwal 947 | 1881 | Heskel Hadhouri
119 | 〃 | 17/27 | 〃 | — | 416 | 7584 | 〃 | 1881 | Hussein Abdullah
122 | 〃 | 127/41 | 〃 | — | 2825 | 8165 | 〃 | 24681 | Heskel Hadhouri
123 | 〃 | 94/410 | 〃 | 917 | — | — | 1 May 947 | 1881 | Mohammed Sharif
124 | 〃 | 94/416 | 〃 | — | — | — | 〃 | 1881 | Shaul Zion
125 | 〃 | 94/406 | 〃 | 9775 | 8675 | 718 | 〃 | 1881 | Moshe Joki
126 | 〃 | 94/414 | 〃 | 11822 | 926 | 917 | 〃 | 1881 | Sassoon Hai
127 | 〃 | 94/408 | 〃 | 11917 | — | 917 | 〃 | 1881 | Mahmoud Abdul Khaliq
133 | National School | 107/5 | Khidr Hayy | — | — | — | 1/4/949 | 7216 | National School
139 | Shop | 24/402 | Kawlat | 10200 | — | — | 1/10/948 | 967 | Moshe Ezra
142 | House | 94/20 | Abbas Effendi | 108500 | 61877 | 46627 | 1 Shawwal 947 | 24921 | Yusuf Heskel
144 | 〃 | 17/59 | Torah | 64165 | 59165 | 5000 | 1 May 947 | 2800 | Isaac Shakarji
145 | Hospital | — | Sabonchiya | — | — | — | — | — | —
148 | House | 127/25 | Torah | 158225 | — | 58225 | 1 Shawwal 947 | 109006 | Eliaher Yusuf
149 | Two Houses | 127/7 and 94/294 | 〃 | — | — | — | — | 1550 | —
140 | Two Shops | 116/128 and 116/130 | Ras al-Qarya | 215 | 14250 | 7250 | 1/10/949 | 1156 | Albert Sabonchi and associates
141 | Shop | 9/170 | 〃 | 900 | 900 | — | 1/4/949 | 7585 | Moshe Daoud
142 | Khan | 24/256 | Kawlat | 457820 | 147000 | 140740 | 1 Shawwal 947 | 18552 | Yusuf Saraj
143 | Plot | 24/257 | 〃 | 478400 | 225 | 212700 | 17/1/950 | — | Ahmed Al-Salam and Abdul Razzaq
144 | House | 7/5 | In the hospital | — | — | — | — | 15200 | Residence of Dr. Sussman
145 | Building | 140/28 | Sinak | 247740 | 155840 | 87500 | 1 Shawwal 947 | 15000 | Naim Abdullah Kajo
146 | House | 112/20 | Taht al-Takiya | — | — | — | — | — | —
146 | Two Shops | 94/222 and 94/223 | 〃 | 295898 | 227928 | 67970 | 10/2/949 | — | —
| Piece | 115/22 | 〃 | | | | | |
20% of net income
Refer to paragraph (5) of the report
Submitted on 17/12/948 and the translated decision
Demolished on 1/8/948 and debris claimed for 256 Dinars
Buildings offered for sale
Waqf of Rebekah Khanum and not the Tehrani Torah Synagogue
80% of the shared kindergarten
With the Care Institution
858 7004721 2051 508 710
224974
What follows
From him
⟦illegible⟧ in the following accounts until
31 March until 3/31/1938
Total Fils Dinar | Mir Elias Hospital Fils Dinar | National Hospital Fils Dinar | Description | Date | Entry No. | Page No.
250 | — | 250 | — | — | — | General Expenses | 3/1/38 | 1 | 27
— | — | — | — | — | — | List | 7/1/38 | — | 80
— | — | — | — | — | — | General Expenses | 10/1 | — | 33
6 | — | 56 | 005 | 62 | 005 | General Expenses | 3/11/38 | 2 | 100
07 | — | 07 | — | — | — | General Expenses | 3/22 | — | 501
— | — | 25 | 522 | 25 | 522 | Salaries | 3/31/38 | 3 | 201
— | — | 38 | 000 | 38 | 000 | General Expenses | 3/31/38 | — | 201
— | — | — | — | 778 | — | — | 3/31/38 | 4 | 122
8 | 521 | 78 | 578 | — | — | List | 3/31/38 | — | 211
7 | 385 | 23 | 232 | — | — | — | 3/31/38 | — | 122
8 | 521 | 78 | 578 | — | — | — | 3/31/38 | — | 122
— | 713 | — | — | 713 | — | — | 3/31/38 | — | 122
— | — | — | — | — | — | — | 3/31/38 | — | 122
— | 817 | 8 | 221 | 3 | 775 | — | 3/31/38 | — | 152
— | 718 | — | — | 718 | — | — | 3/31/38 | — | 122
— | 713 | — | — | 713 | — | — | 3/31/38 | — | 122
— | — | — | — | — | — | Municipality | 3/31/38 | 5 | 122
— | — | — | — | 002 | — | Expenses | 3/31/38 | 6 | 343
33 | 233 | 12 | 778 | 800 | 005 | General Expenses | 3/31/38 | 7 | 333
5 | — | 95 | 035 | 32 | 521 | List | 3/31/38 | — | 343
— | — | — | — | — | — | Muhammad Al-Abd | — | — | 571
85 | 577 | — | — | 85 | 577 | List | 3/31/38 | 8 | 871
— | — | — | — | — | — | — | 3/31/38 | 9 | 343
07 | 005 | 05 | 005 | — | — | General Expenses | 3/31/38 | 10 | 333
— | 003 | — | 003 | — | — | — | 3/31/38 | — | 131
20 | 070 | 77 | 030 | 755 | 080 | Expenses | 3/31/38 | 11 | 333
— | — | — | — | 863 | 007 | — | 3/31/38 | 12 | 333
— | — | — | — | — | — | General Expenses | 3/1 | — | 133
78 | 005 | 850 | 380 | 730 | 380 | Expenses | 3/31/38 | 13 | 135
— | — | — | — | — | — | General Expenses | 3/31/38 | — | —
73 | 330 | 828 | 747 | 435 | 898 | — | 3/31/38 | 14 | 131
017 | 802 | 150 | 025 | 587 | 898 | — | — | — | —
(2)
Register Page | Property Type | Number | Neighborhood | Collected until 3/31/949 | Realized until 3/31/949 | Carried over to year 49/50 | Rent Entitlement | Spent during year 48/949 | Tenant Name
147 | House | 1/25 | Formerly adjacent to the hospital | 858 | 27 | 251 | 20 | 208 | 710 | ⟦line⟧ | 977 | 222 | Residence of Dr. Touma and Dr. Blouban
148 | ⟦line⟧ | 1/4 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 250 | 17 | ⟦line⟧
149 | ⟦line⟧ | 115/57 | Queen's Path | 250 | 121 | 250 | 121 | ⟦line⟧ | ⟦line⟧ | Until 10/15/949 | 975 | 18 | ⟦line⟧
150 | Embassy | 158/178 | Shorja | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 570 | 58 | At the disposal of the late Dr. Murad's wife
151 | Khan | 224/56 | Kulat | 660 | 546 | 400 | ⟦line⟧ | 660 | 146 | 1/8/949 | 875 | 28 | Hussein Al-Sayyid Abbas and Mahdi Siraj
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 820 | 208 | 900 | 88 | 740 | 120 | Starting from 11/7 | 096 | 12 | ⟦line⟧
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 588 | 2628 | 990 | 2970 | 598 | 967 | ⟦line⟧ | 849 | 374 | ⟦line⟧
140 | Shops | 15/148 | Qanbar Ali | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Still at the disposal of the waqif Badr Al-Sayegh
117 | House | 112/11 | Abbas Effendi | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Shared with Al-Dawash and still at the disposal of its people, the family of Ezra Shammash
94 | Orchard | 57 | On the riverbank | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Resident of the map club, Hospital Road
(2)
Item Description | Total Budget 3/31/83 | Total to the end of the month | Spent during March/33 | Spent to the end of February/33 | Remarks | Item No. | Paragraph No. | Page No.
Employees' salaries | 77 235 | 77 235 | 017 805 | 205 1500 | 12 858 | 1 | 1 | 1
" " Personnel | 71 047 | 71 047 | - | - | - | 1 | 2 | 1
Cost of living allowances | 81 081 | 81 081 | - | 171 052 | 171 052 | 1 | 3 | 1
Workers' wages | 85 075 | 85 075 | - | - | - | 1 | 4 | 1
Housing allowances | 82 578 | 82 578 | 033 122 | 050 455 | 083 333 | 1 | 5 | 1
Transportation allowances | 021 230 | 333 117 | 088 070 | 805 030 | 805 038 | 1 | 6 | 1
| 468 483 | 468 483 | 729 835 | 729 835 | 866 885 | | |
⟦illegible⟧ 44 Dinars only
These expenses do not include the expenses of
Al-Wajba Hospital, which were not included in the budget
due to the irregularity of the accounts there
Annex No. (8)
Table showing the total inventory lists of stores and pharmacies for all Israeli hospitals
on 31 / 3 / 1949
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 | | 264 304
X-ray | |
In the general store | 483 254 |
In the pharmacy | 619 106 | 102 361
Laboratory assets | | 708 69
| | 916 4910
Rima Kadoorie assets (medicines) | | 395 25
Dar Al-Shifa Dispensary assets (medicines) | | 131 62
| | 526 87
| | 442 4998
14
( 8 ) ⟦line⟧
T ⟦illegible⟧ costs for Lia Puja for Zen⟦illegible⟧at ⟦illegible⟧ ⟦illegible⟧
31 / 3 / 1967 until ⟦illegible⟧
Actually received | Actually due
For Lia Puja
And when it ended
716 756 T K⟦illegible⟧h
700 471 T for wearing three
875 836 T for commonality of Qasba
018 Qiyah al-Bayyah
668 503 071 86 Nahr Las Qiliyah
437 4 ⟦line⟧ Qiya Lays Ta Ba
Qassasi B 17
374 3281 Nanda Riyah Qarah 17
618 2237 363 635 Qiya Laysa Riyah Qarah 17
227 008 Qiyah Laysat 17
327 307 T A B for them Nalmah
Qassasah 67
684 356 And for what Nanda Riyah
701 127 313 201 Qiya Laysa Riyah
213 0138 807 33 Balilahat Aniyah
⟦line⟧
536 56 ( Qarah 1 ) Riqiyah Qays T Aniyah
260 78 461 62 ( Qiya 1 ) Al-Qasha A Ba Nafsist Aniyah
⟦line⟧
633 8334
Or
Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the fiscal year 1948 / 1949
by the auditor Mr. Shlomo Sweig
His Excellency the President of the Lay Council, Respected
Baghdad
Subject - Report on the audit of the accounts of the Israeli Hospitals Committee
in Baghdad for the fiscal year 1948/1949
With reference to your letter No. 307 dated 17 / 6 / 1949.
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 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 fiscal year 1947 / 1948.
Expenditures
2 - Salaries and Cost of Living
I have conducted a thorough audit of the salary accounts, especially regarding doctors, nurses, and administrative
staff, and I have 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, 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 the
X-ray operation and are not included in the hospital's staff establishment, 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 mentioned grant.
3 - Daily Marketing Lists - Provisions
Provisions are still being purchased through the trust method by a specific official for that purpose. I have conducted a relative audit of
the daily marketing lists and verified their consistency with the requisition lists. I also verified the price breakdowns and vouchers
of those lists selected for auditing, and the result was satisfactory. However, the requisition 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 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 less than they are now by a degree.
- To be continued -
( 3 )
and the inspection, and the Physical Council was informed about it by its letter No. 701 dated 14 / 8 / 1949 regarding
its integration with the adjacent properties. As for the amount for the expropriation of the Khalidiya properties mentioned in
the audit report for the year 47 / 1948, it was actually collected on 10 / 8 / 1949 and was considered a claim
on the Physical 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 the recording of the realized portion as final revenue
and the carryover of 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 | 1611 | 250 | |
Expenses (as ⟦line⟧ such) | 774 | 241 | |
50% hospital share thereof | 837 | 009 | 418 | 505
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Revenues for six months from 1 / 10 / 48 to 31 / 3 / 949 | 3302 | 000 | |
Expenses (as ⟦line⟧ such) | 773 | 869 | |
50% hospital share thereof | 2528 | 131 | 1264 | 065
Net revenues for the 48 / 1949 fiscal year | | | 1682 | 570
The trustee paid 506/005 Dinars from this amount and carried over the remainder, amounting to 176/565
Dinars realized against him on 31 / 3 / 1949 as detailed below: -
Dinar Fils
On 27 / 7 / 1948 | 200 | 000
On 1 / 9 / 1948 | 140 | 000
" 5 / 9 | 160 | 000
" 17 / 9 | 150 | 000
" 7 / 10 | 2 | 438
" 29 / 11 | 100 | 000
" 5 / 12 | 100 | 000
" 25 / 1 / 1949 | 300 | 000
Thereafter | 1152 | 438
- To be continued -
( 4 )
Dinar | Fils
438 | 1152 | Previous balance
... | 100 | Dated 1949/2/28
... | 100 | " 3/7
... | 387 | " 3/29
938 | 1739 | ⟦line⟧
933 | 733 | Deducting the amounts verified against him on 1948/3/31
005 | 1006 | ⟦line⟧
565 | 176 | Verified on 1949/3/31
570 | 1182 | ⟦line⟧
9 - I have compared all the receipt vouchers issued during the 1948/49 financial 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 Dr. Tokar's examination, 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%, an excess of
250 fils was recorded for her entitlement.
10 - Patients' Fees
a - I conducted a proportional audit of the fees of patients who entered the hospital during the 1948/49 financial
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
in the matter of their collection.
Dinar | Fils | 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 | Barij Yusuf Khuzaymah | 948/4/12 | 1948/5/3 | 4
860 | 2 | Letti Saleh | 1948/7/3 | 1948/7/4 | 4 Written off by committee decision dated
... | 7 | Yaqub Dallal | 948/7/10 | 948/9/27 | 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 | ✓
270 | 8 | Tuffaha Raphael | 1948/7/2 | 1948/7/10 | {
... | 3 | Habba Ibrahim Shammai | 948/1/13 | 1948/1/21 | Against gold pledges
... | 10 | Fatouma Muhammad Salman | 48/10/25 | 4948/10/27 | 4
480 | 8 | Salima Naji | 949/3/25 | 1949/3/29 | 4
585 | 2 | Nasr Aziz Hassoun | 949/2/19 | 1949/2/27 | 4 Collected during the year
799 | 244 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | 1949/1950 4
- To be 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 | Abdul Mohsen | 6 / 7 / 1947 | 16 / 7 / 1947
2 780 | Ibrahim Khudair Nawi | 5 / 8 / 1947 | 15 / 8 / 1948
150 | Zuhair Salman | 12 / 2 / 1948 | 13 / 2 / 1948
12 220 | Yaqub Hasay | 6 / 3 / 1948 | 10 / 3 / 1948
1 000 | Abdul Razzaq Hamid | 25 / 6 / 948 | 4 / 7 / 1948
1 280 | Naim Moshi Birs | 11 / 7 / 948 | 17 / 7 / 1948
960 | Samha Yaqub Haskil | 8 / 3 / 1949 | 16 / 3 / 1949
3 750 | Naima Kadhim | 13 / 1 / 949 | 12 / 2 / 1949
30 360 | Total | ⟦line⟧ | ⟦line⟧
Doctors' Revenues
⟦line⟧
11 - I examined the surgery records, birth records, 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 excess in some
items listed below:-
Item | Approved in Budget | Actually Spent | Excess
Dinar Fils Dinar Fils Dinar Fils
Fuel and soap 1500 000 1826 596 326 596
Electricity, water and telephone 1500 000 1800 661 250 661
Miscellaneous expenses 1000 000 1095 196 95 196
Medicines and bandages 3750 000 3055 352 305 352
Cardiology department supplies Nothing 23 163 23 163
Electricity and water pipe repairs 350 500 408 348 58 348
Completion of free ward renovations Nothing 1286 162 This amount was spent from the
donations provided by benefactors which reached 1416.500 Dinars
Rima Khedouri Hospital
Cost of living 662 000 677 582 15 582
- To be continued -
( 8 )
e - Salary Receivables 138/427 Dinars (Appendix No. 6)
I have attached a table with the details of the items of the amounts suspended in the salary receivables account, which were liquidated
during the 1949/1950 fiscal year.
f - There is an amount of 121/825 Dinars recorded in both the assets and liabilities sides of the
balance sheet 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 important purchases
in 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, but it was recorded in my presence.
b - I audited some of the exports recorded in the store records, and they were supported by invoices as per the regulations, certified
for export, and acknowledged as received.
c - I inspected some important items from the medicine store, and the result of the inventory was correct and in accordance with the balances
of the relevant records.
d - I inspected some items 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 stated in paragraph (14 b) of the
audit report for the 1947/1948 fiscal year.
17 - I have audited the accounts of Rima Khedouri Hospital and Dar Al-Shifa Dispensary locally for the 1948/1949 fiscal year
and I attach herewith a report on the audit results.
Please accept my highest respect;
Sincerely,
Shlomo Somikh
on behalf of /
( 11 )
And here I would like to point out that the chart of the aforementioned person indicated when the operation was performed that he entered on
21 / 4 / 1948 and was discharged on 7 / 5 / 1948 according to the doctor's notation, however the ward register
states that he was discharged from the hospital on 2 / 5 / 1948 and the ward fees were collected on this
basis, i.e., with a deficit of five days.
Then the aforementioned person returned for a cataract operation and entered the hospital on 1 / 6 / 1948 and was discharged on
22 / 6 / 1948 and the full operation fees were collected, however he returned and entered the hospital on 29 / 8 / 48
and was discharged on 7 / 9 / 1948 and nothing was collected from him, neither for the operation fees nor the ward fees.
2 - Taha Jassim. Entered the hospital 3 / 8 / 1948 and was discharged 11 / 8 / 1948 and it was recorded next to his name as free
because it was a corrective operation and nothing was collected from him. Upon follow-up, it was found that the operation performed for 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 noted that the operation fees collected in some instances by the hospital were not based on
the tariff, but rather the fee ranged between the two grades mentioned above.
4 - General observations regarding the ward and operations registers
A - Ward Register
1 - It was not indicated in the ward register next to the patient's name whether he was accompanied by an escort or alone.
2 - The number and date of the bank certificate 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 patient's 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 regulations, under the guidance of the auditor Mr. Saleh
Cohen, on the occasion of his auditing the accounts for the 49 / 950 fiscal year.
Dar Al-Shifa Dispensary
The management of Dar Al-Shifa Dispensary follows the same rule followed by Rima Khedouri Hospital regarding the submission of
its accounts to Meir Elias Hospital. All lists submitted during the 48 / 949 fiscal year 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
- To be continued -
( 12 )
2 - Expenses not signed for as acknowledgment of receipt
Amount | Date of Disbursement | Name
Dinar Fils | |
4 10 500 | June 1948 | Dr. Albert Salman Karchi
4 30 750 | |
4 12 500 | July 1948 | Di⟦line⟧tto
4 8 250 | |
4 15 500 | August 1948 | Di⟦line⟧tto
4 22 750 | |
2 250 | September 1948 | Moshe Shimon (Left service)
15 000 | September | Dr. Albert Salman Karchi
375 | December 1948 | Di⟦line⟧tto
3 - Mr. Ezra Menashi did not sign for all the salaries recorded as expenses against him in the expense register throughout the
financial year 1948 / 49.
Re⟦line⟧venues
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 Somai⟦line⟧kh
On behalf of /