AI English Translation, Pages 376-400
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Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the fiscal year 1948 / 1949
by the auditor Mr. Khedhouri Sweig
2 - Salaries and Professional Cadre⟦s⟧
I have conducted a thorough audit of the salary accounts, especially regarding the cadres and employees
of the administration, and I have verified the correctness of the ongoing transactions in accordance with the committee's decisions and the approvals of the Lay Council regarding
appointments and promotions according to Article (17) of the applicable Israeli Hospital 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 grant of
half a salary, similar to the hospital's employees and staff. Since these individuals receive their salaries from the revenue of the Sahl X-ray
department and are not included in the cadre of the hospital's employees and staff, they are not covered by the Lay Council's letter regarding
granting half a month's salary to the employees and staff of the community. 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 specific employee for that purpose, and I have conducted a relative audit of
the daily marketing lists and verified their consistency with the kitchen lists. I also verified the price estimates and components of
those lists selected for auditing, and the result was satisfactory. However, the kitchen lists are usually based on the lists submitted
by the ward heads regarding the number of patients present in each ward, and provisions are requested and prepared according to
these lists. In the hospital, patients are classified into three grades in terms of food, as 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. We believe that if this is applied, expenditures will be lower than they are now to a degree
( 2 )
noticeable, and it is worth mentioning that the observation of the hospital administrator, Mr. Abdullah Kabbay, has alerted the employees
responsible for issuing expenditures on student lists, and the result of that was a decrease in the quantities of those materials to a
noticeable degree on the second day, even though the number of patients was not less than before, which indicates that
serious supervision is monitoring expenditures very well.
40 - 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.
⟦line⟧
Revenues
⟦line⟧
5 - Kapot Fees
a - All assessment 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. When compared with the Association's share, i.e., the half, it showed a difference
amounting to 312/341 Dinars, an increase in the Association's share over the hospital's share. This was due to the calculation of
the assessment list dated 31/3/1948, which was entered into the Association's accounts for the fiscal year 48/949
instead of taking it as revenue in its accounts for the fiscal year 47/1948 according to the following statement:-
Dinar Fils |
4945 178 | The Association's half of the Kapot fees according to its records.
312 341 | Deduct the amount of the list dated 31/3/1948
⟦line⟧
4632 837 |
86 700 | Add the value of paper supplied for assessment by the hospital
⟦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 Kapot fees
are fixed revenues, I believe that this waiver is outside the committee's authority.
6 - Property Revenues (Appendix No. 7)
The register of properties endowed to the hospital was audited, and I verified the correctness of revenues and expenditures for the
fiscal year 48/1949. The realized portion of these revenues was recorded as final revenue, and part of it was carried over to the
fiscal year 49/1950 in view of their rental periods as detailed in the appendix referred to above. I have reviewed
all rental contracts related to these properties except for what concerns the house numbered 21/9/10, page
106 of the property register, as a lawsuit was filed against the tenant Abdullah Eliyahu Aida, and the result of the
lawsuit was a judgment to vacate the house on 20/7/1949 and an amount of 99/750 Dinars. This was collected and recorded
as revenue in the hospital accounts on 24/8/1949. As for the properties from which no rent was realized,
which I previously mentioned in the audit report for the fiscal year 47/1948, the hospital committee has deliberated
to be followed ...
( 3 )
and the inspection, and informed the Lay Council about it in its letter No. 701 dated 14/8/1949 regarding
its merger with the adjacent properties. As for the amount of depreciation for 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 debt
on the Lay 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 Rifqa Nuriel Endowments
I have not seen the details of the revenues and expenditures for these endowments except for the letter explained
by the trustee showing the hospital's share of the net revenues for the year 48/1949 as recorded below.
The trustee added 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).
| Fils | Dinar | Fils | Dinar
Revenues for six months from 1/4/48 to 30/9/1948 | 250 | 1611 | |
Expenses (ditto) | 241 | 774 | |
50% Hospital share thereof | 009 | 837 | 505 | 418
Revenues for six months from 1/10/48 to 31/3/949 | 000 | 3302 | |
Expenses (ditto) | 869 | 773 | |
50% Hospital share thereof | 131 | 2528 | 065 | 1264
Net revenues for the 48/1949 fiscal year | | | 570 | 1682
The trustee paid 506/000 Dinars from this amount and carried over the remainder, amounting to 176/565
Dinars realized against him on 31/3/1949 as detailed below:-
| Fils | Dinar
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
438 1152 what follows
--- To be continued ---
( 4 )
Fils | Dinar
1152 | 438 | Previous balance
100 | ... | Dated 28 / 2 / 1949
100 | ... | " 7 / 3
387 | ... | " 29 / 3
1739 | 938
333 | 933 | Deducting the amount realized against him on 31 / 3 / 1948
1406 | 005
176 | 565 | Realized on 31 / 3 / 1949
1582 | 570
9 - I have compared all the receipt vouchers issued during the 48 / 1949 fiscal year with the cash books, and their recording appeared correct except for receipt No. 3679 dated 11 / 7 / 1948. Under this receipt, 500 fils were recorded from Maryam Yehuda for Dr. Tokar's consultation, but it was recorded in the cash book as one dinar, i.e., an increase of 500 fils. Since the doctor's revenue from consultation fees is 50%, she was paid 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 48 / 1949 fiscal year against the relevant cards. The result of the audit was very satisfactory, except for some outstanding amounts owed by patients who left the hospital. The total reached 244/799 dinars on 31 / 3 / 1949. Part of it was written off according to the committee's decision, and the rest remains outstanding until now as detailed below, and the hospital administration is serious about collecting them.
Fils | Dinar | Patient Name | Date of Entry | Date of Exit | Remarks
61 | 120 | Hadi Al-Askari Store | 15 / 3 / 947 | 27 / 3 / 1947 |
83 | 544 | Muayyad Ihsan | 28 / 5 / 947 | 23 / 7 / 1947 |
12 | 640 | Baruch Yusuf Khuzaymah | 12 / 4 / 948 | 3 / 5 / 1948 |
2 | 860 | Laila 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 it is
3 | 600 | Sayyid Hassan Qazwini | 7 / 11 / 948 | 13 / 11 / 948 | uncollectible
42 | 200 | Muluk Al-Mish'al | 21 / 6 / 948 | 27 / 7 / 1948 |
8 | 270 | Tuffaha Raphael | 2 / 7 / 1948 | 10 / 7 / 1948 |
3 | ... | Hannah Ibrahim Shammai | 13 / 1 / 948 | 21 / 1 / 1948 | Against gold pledges
10 | ... | Fatuma Muhammad Salman | 25 / 10 / 48 | 27 / 10 / 1948 |
8 | 480 | Salima Naji | 25 / 3 / 949 | 29 / 3 / 1949 |
2 | 085 | Nasr Aziz Hassoun | 19 / 2 / 949 | 27 / 2 / 1949 | Collected during the year 1949 / 1950
244 | 799
- To be continued -
( 5 )
B - Patients' claims on 3/31/1949 who had previously left the hospital
Exit Date | Entry Date | Patient Name | Dinar | Fils
4/11/1947 | 4/5/1947 | Farha Nassim | | 325
7/5/1947 | 6/12/1947 | Abdul Mahdi | 2 | 895
7/16/1947 | 7/6/1947 | Abdul Mohsen | 5 | ...
8/10/1947 | 8/5/1947 | Ibrahim Khadouri | 2 | 780
2/13/1948 | 2/12/1948 | Zuhair Salman | | 150
3/10/1948 | 3/6/1948 | Yaqub Hasai | 12 | 220
7/4/1948 | 6/25/948 | Abdul Razzaq Hamid | 1 | ...
7/17/1948 | 7/11/948 | Naim Noshi ⟦Moussa⟧ | 1 | 280
3/16/1949 | 3/8/1949 | Samha Yaqub Hazqeel | | 960
2/12/1949 | 1/13/949 | Naima Kazem | 3 | 750
| | Total | 30 | 360
Doctors' Revenues
11 - I examined the surgery 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 48/1949 fiscal year (Appendix No. 1)
I attach a table containing details of revenues and expenditures realized during the 48/1949 fiscal year, and it is noted that expenditures were less than what was allocated for them in the general budget, however, an excess occurred in some items listed below:-
Excess | Actual Expenditure | Approved in Budget | Item
Fils Dinar | Fils Dinar | Fils Dinar |
326 596 | 1826 596 | 1500 ... | Fuel and soap
255 661 | 1805 661 | 1550 ... | Electricity, water and telephone
95 196 | 1095 196 | 1000 ... | Miscellaneous expenses
305 352 | 3055 352 | 2750 ... | Medicines and bandages
23 163 | 23 163 | Nothing | Cardiac examination department supplies
58 348 | 408 348 | 350 ... | Electricity and water pipe repairs
This amount was spent from the original donations for specific parties | 1286 162 | Nothing | Completion of repairs to the free wards
| | | of the hospital, which amounted to 1416/500 Dinars
| Rima Khadouri Hospital | |
15 582 | 677 582 | 662 ... | Cost of living
( 6 )
Dar Al-Shifa Dispensary
Salaries | 1630.000 | 794 | 1677 | 794 | 47
Cost of Living | 588.000 | 166 | 600 | 166 | 12
Miscellaneous | 142.000 | 596 | 143 | 596 | 1
The summary of the income and expenditure accounts for the year under review resulted in a deficit
amounting to 156/927 Dinars.
13 - Hospital Allocations for all hospitals
The hospital allocations actually received by the hospital according to receipts amounted to 4123/839
Dinars, including the salary of Dr. Maurice Salhoun, which is charged to the account of the Lay Council and which amounted until
the date of his settlement on 31/3/1949 to (73/839 Dinars). If we deduct this amount, the allocated amount becomes
4050/000 Dinars, according to what was stated in the Lay Council budget, page (17) of the general budget. However,
the allocated amount stated in the hospitals' budget, page (12) of the general budget, is 4000/000
Dinars only.
14 - General Balance Sheet as of 31/3/1949 (Appendix No. (2))
I attach a table showing the general balance sheet as it was on 31/3/1949 with the following notes:-
Debts owed by the hospital and credit account balances
a- The Ottoman Bank's claim against the hospital ⟦illegible⟧ 387/611 Dinars ⟦illegible⟧
and confirmed according to the bank (passbook) for the year 48/1949. The mentioned account resulted in a claim of
387/611 Dinars as an overdraft.
b- The Lay Council's claim -/150 Dinars on the account of Mr. Meir Dakkour's suspense account
This amount was originally suspended in the name of Moshe the Baker, and the audit result showed it should be in the name of Mr.
Meir Dakkour. The hospital has deducted this amount from the Lay Council's claims against it and settled it in this
manner as a suspense account in the name of Mr. Meir Dakkour (refer to Receivables).
c- Miscellaneous Liabilities 4316/639 Dinars (Appendix No. (3))
I attach a table showing the details of the suspended amounts after confirming that they are payable by
the hospital.
d- Salary Liabilities 1970/202 Dinars (Appendix No. (4))
I attach a table showing the details of the suspended amounts of this kind and payable by
the hospital ⟦line⟧
e- Patient Account Liabilities 1434/405 Dinars
I have confirmed that the patient revenues realized up to 31/3/1949 were recorded as income and proven in
the accounts, and that the amount mentioned above represents the advance payments from patients who remained in the hospital
after 31/3/1949 and carried forward to the account of the year 49/1950.
- To be continued -
14
( 7 )
And - Accrued expenses as of 3/31/1949 and unpaid 693.329 Dinars
This amount was recorded as a final expenditure 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 other items.
15 - Assets
A - Cash in the Mir Elias Hospital fund on 3/31/1949 (1.282) Dinars
I did not calculate the hospital fund assets on 3/31/1949, but I conducted the count on the date of
9/13/1949 in the evening, and the balance was 106.903 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
556 | 1772 | Total receipts up to 9/13/1949
653 | 1665 | Total expenditures ⟦line⟧
903 | 106 | Balance
B - Assets of stores and pharmacies 442.4998 Dinars (Appendix No. (8))
I examined the detailed lists of the assets of the Mir Elias Hospital stores organized on 3/31/1949
as a result of the inventory carried out by the hospital staff, and I conducted an audit on the accuracy of the calculation of some important materials
among them and their values, and I attach a table showing the details of these assets.
C - Debts owed to the hospital and debit account balances
Fils | Dinar
069 | 1157 | Revenues due from patients on 3/31/1949
000 | 97 | 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
835 | 654 | Miscellaneous receivables according to Appendix No. (5)
565 | 176 | Realized against the trustee of Rifqa Nurael Endowments (Paragraph 8 of the report)
850 | 43 | Prepaid rent for the clinic for the account of the year 49/1950
953 | 1 | Cambridge Suspense Accounts
000 | 215 | Munir Al-Sayegh
150 | 10 | Expenses on free returns
000 | 150 | Mr. Munir Dangoor
000 | ⟦line⟧ | Employee advances
353 | 1257 |
- To be continued -
( 8 )
E - Salary liabilities 138/427 Dinars (Appendix No. 6)
A table is attached with 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 export, and receipt was acknowledged.
C - I took inventory of some 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 took inventory of some 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 stated in paragraph (4 B) of the
audit report for the 1947/1948 financial year.
17 - I audited the accounts of Rima Khadoori Hospital and Dar Al-Shifa Dispensary locally for the 1948/1949 financial year
and attached herewith is a report on the audit results
Please accept my highest respect ⟦line⟧
Sincerely
Shlomo Somikh ⟦line⟧
A. A.
( 9 )
Report on the audit of the accounts of Rima Kadoorie Hospital and Dar Al-Shifa Dispensary
for the fiscal year 1948/49
⟦line⟧
Rima Kadoorie Hospital
Rima Kadoorie Hospital submits a list every 15 days containing revenues and expenditures to
Mar Elias Hospital, and the latter records the amounts received in those lists in its records after they are audited
by its accountant.
I have reviewed all the lists submitted during the year from 4/1/1948 to 3/31/1949, and after
confirming their entry in the records of Mar Elias Hospital according to the rules, I audited them locally against the records of
Rima Kadoorie Hospital, and the audit resulted in the following findings:-
Expenditures
1 - The amounts listed below were recorded as final expenditures in the accounts without the acknowledgments of the entitled parties
of receipt.
A - Salaries of Dr. Reinisch
Fils Dinar | Bank Ledger Page | ⟦empty⟧
740 | 18 | 159 | Revenues from 7/1 - 8/31/1948
680 | 7 | 163 | Revenues from 9/1 - 9/15
110 | 3 | 167 | ⟦line⟧ 9/16 - 9/30
690 | 2 | 169 | Ditto
840 | 1 | 171 | Revenues from 10/1 - 10/15
700 | 8 | 174 | ⟦line⟧ 10/17 - 10/31
173 | 10 | 179 | ⟦line⟧ 11/1 - 11/30
380 | 6 | 183 | ⟦line⟧ 12/1 - 12/15
500 | 11 | 185 | ⟦line⟧ 12/17 - 12/31
299 | 2 | 191 | ⟦line⟧ 1/1/49 - 1/31/1949
238 | 7 | 195 | ⟦line⟧ 2/1/49 - 2/28/1949
123 | 9 | 199 | ⟦line⟧ 3/1/49 - 3/14/1949
473 | 89 | Total
If we add the items of the amounts also recorded as final expenditure for the period from 4/1/49
until the termination of the services of the administrative supervisor of Rima Kadoorie Hospital, the amount matches
the figure mentioned in the report and claimed by the aforementioned doctor
Fils Dinar
540 | 7
600 | 10
580 | 15
820 | 22
420 | 10
100 | 22 | 88 | 560
533 178
- To be continued -
( 10 )
1 - The amounts listed below were recorded as final expenditures in the accounts without the beneficiaries acknowledging receipt.
Amount | Expenditure Ledger Page | Name of Beneficiary
3.484 | 182 | The guard, Hajj Abdullah, salary for 13 days of November 948
3.400 | 183 | Mudir Mikhail, guarding fees for a period of 17 days due to the illness of the original guard.
12.000 | 149 | Miss Hayat Zilkha, salary for the month of June 1948
6.000 | 191 | Miss Najia Nassim, salary for the month of February 1949
Note - Both Misses Hayat and Najia have acknowledged receiving their entitlements and each of them signed in the
expenditure ledger in my presence as an acknowledgment of receipt, except for Mudir Mikhail who claims not to have received this amount, while
the guard Hajj Abdullah Khalaf had previously had his services terminated.
⟦line⟧
Revenues
2 - I have verified that the receipt books supplied to Rima Khedouri Hospital by Mir Elias Hospital
during the year 48/1949 are actually present, both used and unused. I have cross-checked all receipts issued
by the hospital during the year 48/1949 and their recording in the revenue ledger appeared correct, except for
receipt number 6590 dated 20 / 2 / 1949 for an amount of 300 fils received from Muhammad Jawad for treatment fees,
which was entered in the ledger as 100 fils, i.e., a deficit of 200 fils.
3 - Accommodation and Operations Ledgers -
I conducted a proportional audit of the patients registered in these two ledgers based on the revenue ledger
for the number of entries in the patient accommodation ledger in its department. The audit resulted in the following findings:-
entered in the ledger as 100 fils, i.e., a deficit of 200 fils.
3 - Accommodation and Operations Ledgers -
I conducted a proportional audit of the patients registered in these two ledgers based on the revenue ledger
due to the failure to present the patient accounts ledger, claiming it was lost. The audit resulted in the following findings:-
a - The fee decided by the bank is considered part of the operation fee, and the doctor receives his returns from it at 40% if
it was Dr. Reinshak and 50% if the doctor was Hayawi Nissan, and the period of stay for the patient who
underwent the operation is considered free of charge (nothing was paid to the doctor for accommodation fees). The following two
transactions are listed as examples:
1 - The patient Rahina Shaul entered the hospital on 4 / 5 / 1948 and left on 13 / 5 / 948
for a glaucoma operation, and 6/- Dinars were obtained from her according to the bank certificate, and this
amount was considered an operation fee only, and nothing was calculated from it for the accommodation fee.
2 - Ephraim Hayqil entered the hospital on 5 / 5 / 1948 and left on 16 / 5 / 1948 to undergo
a cataract operation, and 5/- Dinars were obtained from him according to the bank certificate, and the mentioned amount was calculated
as an operation fee only.
b - It was noted that the majority of repair operations are performed free of charge, including the accommodation fee, and the following
transactions are listed for information:-
1 - Barim Ahmed entered the hospital on 21 / 4 / 1948 and left on 7 / 5 / 1948 to undergo
a glaucoma operation, and the full operation fee of ten dinars was collected. Then he returned and entered
the hospital on 20 / 5 / 1948 and left on 28 / 5 / 948, and it was recorded next to his name
for this period as free of charge, and nothing was collected from him, neither for the repair fee nor for the accommodation fee.
⟦line⟧
And here I would like to point out that the file of the aforementioned person indicated when the operation was performed that he entered on
21 / 4 / 1948 and left on 7 / 5 / 1948 according to the doctor's notation, however the overnight stay register
states that he left the hospital on 2 / 5 / 1948 and the overnight stay fees were collected on this
basis, i.e., with a shortage of five days.
Then the aforementioned person returned to undergo a ⟦for⟧ hemorrhoids operation and entered the hospital on 1 / 6 / 1948 and left on
22 / 6 / 1948 and the full operation fee was collected, however 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 overnight stay fees.
2 - Taha Jassim. He entered the hospital on 3 / 8 / 1948 and left on 11 / 8 / 1948 and it was recorded next to his name as free
as 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 noted that the operation fees collected in some instances by the hospital were not based on
the tariff, but rather the fees ranged between the two grades mentioned above.
4 - General remarks about the overnight stay and operations registers
A - Overnight stay register
1 - It was not indicated in the overnight stay register next to the patient's name if 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 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 therein if the operation was for a fee or for free.
These two registers have been organized at the present time 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
( 12 )
2 - Expenses not signed for as acknowledgment of receipt
Name | Date of Disbursement | Amount | |
| | Dinar | Fils |
Dr. Albert Salman Kurji | June 1948 | 10 | 000 | {
| | 30 | 750 | {
Ditto | July 1948 | 12 | 000 | {
| | 8 | 250 | {
Ditto | August 1948 | 10 | 000 | {
| | 22 | 750 | {
Moshe Shamoun (Left service) | September 1948 | 2 | 250 | {
Dr. Albert Salman Kurji | September | 15 | 000 | {
Ditto | December 1948 | | 375 |
3 - Mr. Ezra Menashi did not sign for all the salaries recorded as paid to him in the expense ledger during the 48/1949 fiscal year.
Revenues
4 - Due to the large number of receipts issued during the year 48/1949 and the small 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 ledger.
Sincerely,
Shlomo Somikh
14
Annex
Audit Report of the Hospital Committee Accounts
For the Financial Year 1940 / 1941
For the period ending in the month of April
1- Income and Expenditure Accounts
2- General Balance Sheet as of 31 / 3 / 1941
3- Schedule of Liabilities | Creditors
4- Schedule of Liabilities | Salaries
5- Schedule of Receivables | Debtors
6- Schedule of Receivables | Debtors (Salaries)
7- Schedule of Endowed Funds for the Hospital
8- Schedule of Warehouse Assets
Annex No. (1)
Committee of Israeli Hospitals in Baghdad
Income and Expenditure Account for the year ended 21/2/1949
Fils Dinar Fils Dinar | Income | Fils Dinar | Expenditures
| | | Meir Elias Hospital | | | | Meir Elias Hospital
<del>222</del> | <del>24324</del> | 222 | 24162 | Accommodation fees | 790 | 14748 | Salaries
250 | 155 | | | Treatment, dressing, and circumcision fees | 689 | 5700 | Cost of living allowance
290 | 620 | | | Accommodation fees collected from the poor | 972 | 14827 | Subsistence
127 | 1522 | 994 | 29469 | Operating room fees | 924 | 221 | Clothing and bedding
| | | | | 596 | 1826 | Fuel and soap
| | | | Doctors' income including their share | 042 | 227 | Furniture and equipment
272 | 2847 | | | Consultations | 661 | 1805 | Electricity, water, and telephone
150 | 960 | | | Childbirth | 784 | 219 | Stationery
808 | 2528 | | | Operations | 196 | 1095 | Miscellaneous expenses
649 | 2741 | | | Analysis | 252 | 2055 | Medicines and dressings
221 | 1408 | | | X-ray | 984 | 291 | Surgical instruments
500 | 721 | 610 | 11807 | ECG machine | 419 | 69 | Analysis department supplies
| | | | | 240 | 201 | " " X-ray
| | | | Other income | 162 | 22 | " " ECG machine
527 | 4719 | | | Half of the canteen income | 248 | 408 | Electrical repairs and water pipes
850 | 100 | | | Al-Mawrid and Elias guarantee | 989 | 1243 | Repairs and renovations
| 125 | | | Dates and coffee guarantee | 879 | 274 | Maintenance and property tax
496 | 1867 | | | Donations and Zakat | 162 | 1286 | Provisioning for free patients
| 200 | | | Private clinics
500 | 1416 | 284 | 8549 | Donations for provisioning free patients | | | Doctors' share of:
| | | | Endowment income
570 | 1682 | | | Hospital's share of Rifka Nureil endowments | 009 | 1422 | Consultations
129 | 126 | | | External endowment | 025 | 155 | Childbirth
990 | 2970 | | | Rents | 870 | 779 | Operations
| 917 | | | Patient aid share for salaries (Free Childbirth) | 028 | 1289 | Analysis
| | | | Allocations of the Spiritual Council for the Hospital Community (including | 178 | 918 | X-ray
829 | 4127 | 528 | 9520 | Salary of Dr. Sreish Matroun) | 750 | 160 | ECG machine
515 | 56227 | | | | 870 | 4824 |
| | | | | 048 | 54259 |
(1) In ⟦illegible⟧
Statement ⟦illegible⟧ - Shaul Qahtan family
From 6/1/2 until ⟦illegible⟧ shop records in Basra
Expense Date | Description | Fils | Dinar | Revenue Date | Description | Fils | Dinar
14 Jan | By hand of Shaul Qahtan | 831 | 037 | 14 Jan | By hand of Shaul Qahtan | 13/25 | 222 | <del>335</del> <del>335</del>
15 Jan | Received from the bank | 000 | 382 | 15 Jan | From Saleh Saifullah by hand of Shaul Qahtan | 581 | 025 |
18 Jan | Scraped for | 810 | 773 | 18 Jan | From the British Consulate in Basra | 060 | 040 |
21 Jan | From Sharif Qahtan | 121 | 323 | 21 Jan | Shaul Qahtan received from the bank | 545 | 022 | 333 4335
28 Jan | By hand of Shaul Qahtan | 281 | 235 | | | | |
7 Feb | From Sharif Qahtan | 747 | 230 | | House expenses in Basra until 21 Jan | | |
8 Feb | Received from the bank | 508 | 122 | | Shaul Qahtan | 7/28 | 272 |
9 Feb | From Sharif Qahtan | 315 | 477 | | Qahtan Shaul | 030 | 051 |
10 Feb | By hand of Shaul Qahtan | 530 | 231 | | Shaul Qahtan | 824 | 808 |
20 Feb | Received from the bank | 550 | 256 | | Bassem Qahtan | 1/31 | 283 |
24 Feb | By hand of Shaul Qahtan | 137 | 283 | | Qahtan Shaul | 8031 | 247 |
25 Feb | By hand of Shaul Qahtan | 32 | 315 | | By hand of Shaul Qahtan | 7/05 | 005 | 012 70811
1-3 | By hand of Shaul Qahtan | 105 | 430 | | | | |
3-8 | By hand of Shaul Qahtan | 803 | 836 | | Shaul Qahtan payments | | |
11 Feb | By hand of Shaul Qahtan | 747 | 383 | | From Sharif Qahtan until mid | 317 | 765 |
8 March | By hand of Shaul Qahtan | 781 | 482 | | From by hand of Shaul Qahtan until | 001 | 058 |
12 March | By hand of Shaul Qahtan | 281 | 221 | | By hand of Shaul Qahtan until | 581 | --- |
| Carried to the second page | | | | In the bank until 11 Feb | 738 | 333 |
| | | | | Received from the bank | --- | --- |
| | | | | Received from the bank by hand of Shaul Qahtan until | 213 | 005 | 716 6758
| Completion of expenses | | | | Shaul Qahtan advances | | |
| Shaul Qahtan | 133 | 800 | | Remaining owed by Shaul Qahtan until 11 Feb | 282 | 075 |
| Qahtan Shaul | 551 | 020 | | Transfer to him from Basra | 123 | 123 |
| Shaul Qahtan | 377 | 078 | | Shaul Qahtan | 730 | 033 |
| Bassem Qahtan | 835 | 860 | | (By account results) Shaul Qahtan until 11 Feb until | 713 | --- |
| Qahtan Shaul | 813 | 871 | | Until 21 Feb until 12 March until 21 Feb | | |
| By hand of Shaul Qahtan | 020 | 057 | 13 March | (Total of what Shaul Qahtan withdrew) | 317 | 378 | 825 530
| | 35625 | 830 | | | | | 505 77625
Expenses | Fils | Dinar | Fils | Dinar
Being Mar Elias Hospital (Remainder) | | | 54259 | 480
Rima Khadouri Hospital | | | |
Salaries | 1881 | 094 | |
Cost of Living | 677 | 082 | |
Medicines and Dressings | 232 | 545 | |
Fuel and Soap | 49 | 297 | |
Telephone, Water and Electricity | 119 | 207 | |
Stationery | 23 | 431 | |
Clothing and Furniture | 7 | 745 | |
Miscellaneous Expenses | 78 | 208 | |
Doctors' Share and Revenues | 546 | 131 | 3625 | 740
Dar Al-Shifa Dispensary | | | |
Salaries | 1677 | 894 | |
Cost of Living | 600 | 166 | |
Medicines and Dressings | 504 | 725 | |
Rent of the Dispensary Building | 100 | _ | |
Miscellaneous Expenses | 127 | 596 | 3009 | 381
| | | 59020 | 299
Statement | Fils | Dinar | Fils | Dinar
Revenues | | | |
Brought forward from Mar Elias Hospital (previous) | | | 515 | 56227
Rima Khadouri Hospital | | | |
Treatment fees | 600 | 208 | |
Bath fees | 205 | 251 | |
Miscellaneous revenues | 968 | 21 | |
Doctors' revenues including their share | 477 | 958 | |
| | | 190 | 1450
Dar Al-Shifa Dispensary | | | |
Treatment and dressing revenues | 258 | 205 | 258 | 205
| | | 062 | 58092
| | | 156 | 947
| | | 218 | 59040
Total
(2)
Statement | Dinar | Fils | Statement | Dinar | Fils
(Brought forward) Cash on hand in November | 83 | 357 | (Brought forward) Cash on hand in November | 5 | 515
Due in November | | | Due in November | |
Orphanage | 32 | 881 | Orphanage | 8 | 500
Mar Elias Hospital | 28 | 772 | Mar Elias Hospital | 15 | 500
Rima Kadoorie Hospital | 545 | 545 | Rima Kadoorie Hospital | 7 | 828
Laura Kadoorie School | 7 | 437 | Laura Kadoorie School | 853 | 333
Alliance School | 705 | 211 | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Frank Iny School | 5 | 270 | | |
Shamash Secondary School | 7 | 537 | | |
Al-Rawda School | 87 | 805 | | |
Al-Saadoun Model School | 350 | 350 | | |
Total Spent | | | Total Spent | |
Orphanage | 32 | 772 | Orphanage | 506 | 857
Mar Elias Hospital | 20 | 000 | Mar Elias Hospital | 506 | 857
Rima Kadoorie Hospital | 205 | 705 | | |
Laura Kadoorie School | 000 | 000 | | |
Alliance School | 550 | 550 | | |
Total | 188 | 045 | Total | 80 | 620
Balance | 395 | 312 | Balance | 35 | 251
| | | Dirham | 30 | 350
Appendix No. (2)
Balance Sheet as of 21 / 2 / 1949
Assets | Liabilities
Fils | Dinar | | Fils | Dinar
1 | 284 | Cash in hand | 711 | 287 | Absentee exchange control (drawn on blank)
404 | 585 | " " National Bank (in Baghdad) | | | Deposited with the hospital
590 | - | Bills receivable (held at the National Bank) | 150 | - | From the Rabbinical Council on account of the endowments of Mr. Meir Zangour
50 | - | " " (kept with the treasurer) | 689 | 4416 | Miscellaneous liabilities
121 | 465 | Shipment account | 202 | 1970 | Salary liabilities
24 | - | Matchsticks account | 405 | 1454 | Patient insurance liabilities
45 | 750 | Food loan advances No. (5) | 697 | 729 | Expenses incurred as of 21 / 2 / 49 and unpaid
| | Warehouse assets | 8190 | 949 | Revenues received in advance
| | Meir Elias Hospital | | | Received in advance for supplier insurance and clothing for the year 49/50
168 | 907 | In the general warehouse | 450 | 216 | " " " Dates and yogurt " " 49/50
947 | 2574 | Medicines and surgical instruments | - | 65 | " " " Rent of shops " " 49/50
102 | 261 | X-ray department supplies | 598 | 967 | Amount due from Mr. Meir Al-Sayegh for his family's account ⟦line⟧
708 | 69 | " Analysis department | - | 150 | Payments on account of the reconstruction of free kindergartens
916 | 4910 | ⟦line⟧ | 848 | 1298 | The late Mr. Eliezer Kadoorie
295 | 45 | Rima Kadoorie Hospital | - | 120 | Accumulated amounts from 1 / 8 / 44 to 21 / 2 / 949
171 | 24 | Dar Al-Shifa Dispensary | 875 | - | ⟦line⟧
440 | 4998 | Debts owed to the hospital | 298 | 11972 | ⟦line⟧
069 | 1157 | Revenues realized from patients until 21 / 2 / 49 Basra class | | |
500 | 97 | " " Analysis fees until 21 / 2 / 49 | | |
254 | 1257 | Miscellaneous debts | | |
427 | 178 | Salary insurance | | |
249 | 2690 | Accumulated payments of the late Mr. Eliezer Kadoorie until 21 / 2 / 71 | | |
750 | 2258 | 121 / 875 Cash payments from patients to be collected | | |
627 | 10964 | Income and expenditure account | 298 | 11972 | 121 / 875 Suspended revenues from patients (side note)
| | Deficit on 21 / 1 / 948 80 / 219 | | |
775 | 1007 | Deficit on 21 / 2 / 949 927 / 156 | | |
628 | 11972 | ⟦line⟧ | 298 | 11972 | ⟦line⟧
Appendix No. (3)
Accounts Payable as of 3/31/1949
Page | Dinar | Fils
Sassoon Nahum | 500 | ...
Isaac Abboudi Jwayla | 400 | ...
A. S. Al-Rakoubili Store | 5 | 505
Naji Nassim | 21 | 118
Ali Said | 55 | 100
Sassoon Heskel Khazzam | 34 | 192
Youssef Selim | 11 | 250
Blind Consolation Society | 32 | 599
Charitable Sewing Society | 10 | ...
Shimon Hayyim Shimon | 10 | 906
Sarsha Brush Insurance Store | 114 | 366
Income Tax | 853 | 201
Youssef Heskel, Milk Contractor | 710 | 549
Moshe Ibrahim, Ice Contractor | 101 | 808
David Brothers London Store, Surgical Instruments | 609 | 891
Sina Drugstore | 94 | ...
Fahd Al-Suwayri Drugstore | 3 | 900
Carr Drugstore | 36 | 480
Kaka Drugstore | 13 | 500
Al-Fayhaa Drugstore | 38 | 900
Iraq Company Drugstore | 31 | 350
Al-Ittihad Drugstore | 7 | 370
Al-Hilal Drugstore | 56 | 160
Q. M. Kinana Drugstore | 19 | 200
Ibrahim Saad Drugstore | 33 | 140
Philip Nari Drugstore | 22 | 500
Ludver Drugstore | 4 | ...
Saleh Drugstore | 128 | 080
Jabbouri Drugstore | 38 | 900
Hikmat Drugstore | 21 | 750
Thereafter | 53 | 685
Continuation of Appendix No. (3)
Continuation of Creditor Debts Page 2
Fils | Dinar | Page | Previous
685 | 3264 | ⟦line⟧ | ⟦line⟧
675 | 53 | 54 | D. Iraq Drug Store
104 | 10 | 58 | Fawzi Pharmacy
600 | 3 | 58 | Al-Ahali Pharmacy
320 | 48 | 59 | Iraq Drug Store
568 | 35 | 60 | Dr. Antoine Shamoun Moshi
358 | 79 | 60 | Mesopotamia Pharmacy
000 | 15 | 61 | Baghdad Soap Company
809 | 426 | 63 | Karji Drug Store
000 | 231 | 64 | Frank C. Strick & Co. Ltd.
520 | 8 | 66 | Oro Pak
000 | 120 | 67 | Sassoon Zubaida
001 | 20 | 68 | Samir Bay
639 | 4316 | Total
(Appendix No. (4)
Balances of Salaries Payable at the end of 3/31/1949
Dinar Fils | Page |
673 189 | 1 | Dr. Balayan
500 46 | 3 | Dr. Nassim Rabie
445 43 | 4 | Dr. Ishaq Khanina
500 25 | 13 | Regina Sassoon
250 32 | 15 | Sabiha Eliahu
448 34 | 15 | Susan Khadouri
650 21 | 16 | Shahla Yehuda Sali
500 25 | 17 | Marcelle Lawi
500 30 | 17 | Salima Daoud
654 25 | 18 | Rica Youssef
500 15 | 19 | Daisy Yaqub
110 11 | 19 | Saida Youssef
177 18 | 20 | Naima Ayed
500 11 | 21 | Madeleine Yaqub
830 10 | 22 | Margaret Haroun
500 11 | 23 | Latifa Khadouri
500 10 | 24 | Hafifa Moshi
500 6 | 25 | Janet Yaqub
500 6 | 25 | Juliet Elias
500 6 | 27 | Naima Hezekiel
500 6 | 28 | Rachel Maleh
500 6 | 28 | Saida Ezra
500 9 | 29 | Sabiha Abdullah
500 6 | 30 | Bertha Eliahu
875 8 | 31 | Louise Khadouri
500 20 | 31 | Sabiha Rayhan
500 6 | 31 | Rachel Abdullah
500 20 | 34 | Sassoon Hezekiel Khazzam
680 7 | 34 | Victoria Khadouri
791 660
Carried forward ⟦line⟧ 5
--- To be continued ---
14
Continuation of Appendix No. (4)
Personal Salary Payments - Page 2
Page | Dinar Fils
Mathil ⟦line⟧ | 660 | 721
Violet Salman | 34 | 20 | ...
Al-Hajj Muhammad Allam | 43 | 9 | ...
Juliet Khedhouri | 45 | 12 | 350
Victoria Youssef | 45 | 9 | ...
Rahma Messouwa | 83 | 23 | 654
Juliet Sahyoun | 84 | 11 | ...
Mary Youssef | 84 | 8 | 260
Thamina Ruwaih | 86 | 5 | 532
Dr. Albert Salman Cohen | 89 | 2 | 537
" Jabbouri Nissan | 99 | 41 | 162
" Rosette | 100 | 167 | 821
Elias Samira | 101 | 26 | 350
Naima Nassim | 106 | 3 | 194
Abdullah Khalaf | 107 | 9 | 097
Dr. Mayaz and Raouf | 112 | 115 | 846
" Mahmoud Company | 113 | 77 | 793
" Albert Hakam | 117 | 80 | 587
" Qara ⟦...⟧in | 117 | 19 | 950
" ⟦...⟧h Basri | 118 | 47 | 250
Suspensions | 119 | 6 | 006
Dr. Maurice Saltoon | 137 | 27 | 050
" Susan | 140 | 330 | 954
Daisy Khedhouri | 153 | — | 387
Aziza Salman | 153 | 6 | ...
Dr. Tuxar | 154 | 164 | 216
Dr. Isaac Israel | 165 | 84 | 545
⟦line⟧ Total ⟦line⟧ | 1970 | 202
4/