AI English Translation, Pages 401-425
Appendix No. (5)
Accounts Receivable at the end of 3/31/1949
Dinar Fils | Page |
49 185 | 1 | Salem Kassan
16 200 | 1 | Muzahim Saleh
2 500 | 1 | Afraz Bank, Dispensary House
45 000 | 2 | Electricity Department (Deposits)
40 000 | 2 | Carbonic Acid Company Limited (Deposits)
126 000 | 3 | Telephone Department (Deposits)
37 000 | 3 | Permanent Advances
5 400 | 5 | Mahmoud Abdel Khaleq
7 500 | 7 | Isaac Shakkouri
3 000 | 8 | Mohammed Sharif
9 000 | 11 | Shaul Hezekiel
- 500 | 13 | Sassoon Hay
- 500 | 20 | Yusuf Hezekiel Naqqash
225 800 | 22 | Ahmed Al-Salloum
10 080 | 29 | Schools Committee
103 970 | 41 | Khedhouri Ezra Lavi Company
654 835 | |
12
Appendix No. (6)
Debit Salary Payments on 3/31/1949
⟦line⟧
Page | Dinar | Fils
Dr. Haroun Hayma | 5 | 4 | 531
Naji Hitayat | 8 | 128 | 470
Salman Khadouri | 9 | — | 350
Nasima Ibrahim | 18 | 1 | 523
Edoris Youssef | 23 | — | 820
Ezra Mashash | 92 | — | 196
Females | 119 | 2 | 537
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
| | 138 | 427
14
Statement of Income and Expenses
Mar Elias Hospital
Details of Private Revenues for Mar Elias Hospital
For the month of January for the year 1948
Daily Ledger Page | Currency Type | Number | Locality | Balance as of 1/31/1948 | Received until 1/31/1948 | Total until 1/31/1948 | Lease Date | Revenues during the year 1946/47 | Name of Tenant
72 | ⟦illegible⟧ | 107/14 | Taht al-Takiya | 154 | - | 96 | - | 54 | - | November | 708 | - | ⟦illegible⟧
75 | ⟦illegible⟧ | 107/75 | Nura | ⟦illegible⟧ | - | ⟦illegible⟧ | - | ⟦illegible⟧ | - | ⟦illegible⟧ | 8771 | 710 | - | ⟦illegible⟧
91 | ⟦illegible⟧ | 1/5 | Hospital Building | 28500 | 25500 | 3000 | 5/1/1949 | 2500 | 5/1/929 | ⟦illegible⟧
105 | ⟦illegible⟧ | 114/200 | Taht al-Takiya | 7000 | 7000 | - | 4/1/1949 | 8682 | 4/1/929 | ⟦illegible⟧
105 | ⟦illegible⟧ | 7/166 | Ras al-Qarya | 56665 | 56665 | - | 10/24/1948 | 822 | 10/24/1948 | ⟦illegible⟧
106 | ⟦illegible⟧ | 1/9/21 | Building | 56665 | 56665 | - | November 1947 | 15000 | ⟦illegible⟧ | ⟦illegible⟧
110 | ⟦illegible⟧ | 178/54 | Taht al-Takiya | 877 | 877 | - | 1 November | 709 | 881 | 1 | ⟦illegible⟧
115 | ⟦illegible⟧ | 94/44 | ⟦illegible⟧ | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 1 November | 709 | 881 | 1 | ⟦illegible⟧
116 | ⟦illegible⟧ | 127/29 | Nura | ⟦illegible⟧ | - | 416 | - | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
116 | ⟦illegible⟧ | 127/37 | ⟦illegible⟧ | ⟦illegible⟧ | - | 416 | - | ⟦illegible⟧ | 4681 | 1 | ⟦illegible⟧
121 | ⟦illegible⟧ | 127/8 | ⟦illegible⟧ | ⟦illegible⟧ | - | 875 | - | 1 November | 709 | 881 | 1 | ⟦illegible⟧
122 | ⟦illegible⟧ | 94/110 | ⟦illegible⟧ | 917 | 11 | - | 917 | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
123 | ⟦illegible⟧ | 94/416 | ⟦illegible⟧ | ⟦illegible⟧ | - | ⟦illegible⟧ | - | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
125 | ⟦illegible⟧ | 94/406 | ⟦illegible⟧ | 9775 | 867 | 9775 | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
126 | ⟦illegible⟧ | 94/414 | ⟦illegible⟧ | 917 | 11 | 917 | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
127 | ⟦illegible⟧ | 94/408 | ⟦illegible⟧ | 917 | 11 | 917 | ⟦illegible⟧ | 881 | 1 | ⟦illegible⟧
128 | ⟦illegible⟧ | 107/108 | Qanbar Ali | 2000 | ⟦illegible⟧ | 2000 | 2/10/1949 | 216 | 2/10/929 | ⟦illegible⟧
132 | ⟦illegible⟧ | 24/452 | Kawlat | 2000 | ⟦illegible⟧ | 2000 | 10/1/1948 | 967 | 10/1/1948 | ⟦illegible⟧
133 | ⟦illegible⟧ | 94/20 | Abbas Effendi | 108500 | 61877 | 46623 | 1 November | 709 | 24000 | ⟦illegible⟧ | ⟦illegible⟧
134 | ⟦illegible⟧ | 127/59 | Nura | 64125 | 59125 | - | ⟦illegible⟧ | 8000 | ⟦illegible⟧ | ⟦illegible⟧
135 | ⟦illegible⟧ | Derivative | Building | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 1 November | 710 | 906 | 1 | ⟦illegible⟧
138 | ⟦illegible⟧ | 127/25 | Nura | 158250 | - | 158250 | ⟦illegible⟧ | 15500 | ⟦illegible⟧
139 | ⟦illegible⟧ | 127/77 | ⟦illegible⟧ | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 10/1/1949 | 156 | 10/1/929 | ⟦illegible⟧
140 | ⟦illegible⟧ | 94/128 | Ras al-Qarya | 215 | - | 215 | - | 4/1/1949 | 595 | 4/1/929 | ⟦illegible⟧
141 | ⟦illegible⟧ | 116/168 | ⟦illegible⟧ | ⟦illegible⟧ | - | 900 | - | 1 November | 710 | 18552 | ⟦illegible⟧
142 | ⟦illegible⟧ | 9/170 | ⟦illegible⟧ | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 2/24/1950 | - | ⟦illegible⟧
143 | ⟦illegible⟧ | 24/253 | Kawlat | 457800 | 42700 | 457800 | ⟦illegible⟧ | 15600 | ⟦illegible⟧
144 | ⟦illegible⟧ | 1/5 | Hospital Building | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 1 November | 710 | 15000 | ⟦illegible⟧
145 | ⟦illegible⟧ | 15/28 | Nura | 49400 | 45500 | 49400 | ⟦illegible⟧ | - | ⟦illegible⟧
146 | ⟦illegible⟧ | 112/24 | Taht al-Takiya | ⟦illegible⟧ | - | ⟦illegible⟧ | - | 4/10/1949 | - | 4/10/929 | ⟦illegible⟧
20% of net revenues
Entry number (5) ⟦illegible⟧
Lawyer ⟦illegible⟧
Kindergarten fee ⟦illegible⟧
1 / 188 / " / " / " / 713 / 11 / " / 12 / 13 / " / 247
1 / 188 / " / " / " / - / 11 / - / 11 / 13 / 21 / " / 247
1 / 188 / " / " / " / 817 / - / 8 / 221 / 577 / 3 / 21 / " / 247
1 / 188 / " / " / " / 713 / - / - / 11 / 778 / 11 / 21 / " / 247
1 / 188 / " / " / " / 713 / - / - / 11 / 713 / 11 / 21 / " / 247
1 / 188 / " / " / " / 713 / - / - / 11 / 713 / 11 / 21 / " / 247
1 / 188 / " / " / " / - / - / - / 11 / 713 / 11 / 21 / " / 247
23 / 256 / 8 / 21 / M / 8 / 21 / 256 / - / - / 004 / - / - / 701 / 5 / 21 / ⟦illegible⟧ / 247
- / 723 / 8 / 21 / M / 10 / 8 / 21 / - / - / - / - / - / - / - / - / - / 247
- / - / - / - / - / - / - / - / - / - / - / - / - / - / - / - / - / -
23 772 12 777 801 005 Tank/53 40 127
5 - 95 125 32 1/250 Handgun 40 127
- - - - - - Gauze - 127
10 - - - - - - - 127
85 775 100 - 851 775 Pouch Strap 521
- - - - - - Water skin 40 821
- - - - - - - - -
72 005 125 005 215 - Hand-belt 40 127
(2)
Sequence | Property Type | Number | Institution | Required until 3/31/949 | Paid until 3/31/949 | Remaining | Carried over to year 949/950 | Rent Due | Spent during year 48/949 | Tenant Name
147 | House | 204/1 | Hospital Elders | 858 | 761 | 65 | 254 | 71 | 974 | Residence of Dr. Tarkhan
148 | " | 4/7 | " | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | ⟦illegible⟧ | 750 | " Dr. Bawyan
149 | " | 57/115 | Nakba Children | 450 | 171 | 450 | 131 | ⟦line⟧ | 975 | Until 10/15/1949
150 | Embassy | 178/158 | Syrian Embassy | 660 | 576 | ⟦line⟧ | 400 | ⟦line⟧ | 570 | ⟦line⟧
151 | Khan | 352/294 | Colbert | 840 | 208 | 090 | 88 | 8/1/949 | 875 | Hussein Al-Sayyid Abbas
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | Due until 7/31 | 096 | Bahjat Siraj
152 | Shop | 148/15 | Khairi Halabi | 588 | 4628 | 990 | 2670 | ⟦line⟧ | 829 | ⟦line⟧
153 | House | 117 | Abbas Effendi | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
94 | Orchard | 57 | Ali Al-Shatt | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧
Deducted from patient fees in the name of Dr. Daoud
Debts still owed by the Waqf in favor of
Settled with the budget and the Ministry did not disburse the amounts to Muhammad Ezra Shamash
Residing in the Kibariyah house for hospital service
Annex No. (8)
Table showing the total inventory lists of stores and pharmacies for all
Israeli hospitals on 3/31/1949
| Dinar Fils | Dinar Fils
Mar 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 | | 340 1
Medicines | |
Medicines in the store | 179 1869 |
Medicines in the pharmacy | 634 593 | 813 2462
Surgical instruments | | 766 805
Cotton and bandages | | 364 304
Fabrics | |
In the general store | 483 254 |
In the pharmacy | 619 106 | 102 361
Vantille assets | 708 69 | 916 4910
Rima Kadoorie assets (medicines) | 395 25 |
Dar Al-Shifa Dispensary assets (medicines) | 131 62 | 526 87
| | 442 4998
14
His Excellency the President of the Lay Council, Baghdad
Report
on the audit of the accounts of the Israeli Hospitals Committee in Baghdad
for the fiscal year 948 / 949
with eight tables in a special portfolio.
Administration of the Lay Council - Baghdad
Number 427
Date 27 / 12 / 949
File Number ⟦illegible⟧
His Excellency the President of the Respected Lay Council.
Baghdad
Subject: Report on the audit of the accounts of the Israeli Hospitals Committee
in Baghdad for the fiscal year 948 / 949.
With reference to your letter No. 207 dated 17 / 2 / 949
I have audited the accounts of Meir Elias and Rimah Khedouri Hospital
and Dar Al-Shifa Dispensary for the fiscal year 948 / 949 and below
are the audit results.
Meir Elias Hospital.
1- Opening balances on 1 / 4 / 948
I confirmed the consistency of the balances in the balance sheet on 31 / 3 / 948
as stated in the audit report for the fiscal year 947 / 948.
Expenses
2- Salaries and cost of living.
I conducted a thorough audit of the salary accounts, especially regarding
doctors, nurses, and administrative staff, and I confirmed the correctness of the transactions
carried out in accordance with the committee's decisions and the Lay Council's approvals regarding appointments
and promotions according to Article 17 of the Israeli Hospitals Management Regulations
in force, except it was noted that an amount of five dinars was paid to
each of Zaki Ibrahim, Munshi Yusuf, and Hamid Wahbi as a semi-half salary
similar to the hospital's employees and workers. Since these individuals receive
their salaries from the X-ray operation revenues and are not included in the staff of the hospital's
employees and workers, an inquiry was made to the Lay Council regarding granting
a half-salary grant to the community's employees and workers. Also, I did not see
a specific decision from the committee regarding granting them the mentioned grant.
Decision No. (10)
Dated 28 / 5 / 950
Number
2
3 - Daily Shopping Lists - Provisions -
Provisions are still being purchased by way of trust by a specialized employee for that purpose.
I have conducted a relative audit of the daily shopping lists and confirmed their compliance
with the student lists, and I also confirmed the fixing of prices and the coupons of those
organized lists for inspection, and the result was satisfactory, except that the student 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 supplied according to these lists.
We see in the hospital the classification of patients into three grades in terms of food, as it is in
other hospitals. First Grade (Full Diet), Second Grade (Medium Diet),
Third Grade (Light Diet, i.e., liquids only). The attending physician must
indicate daily on the patient's chart the grade of food that patient should consume.
I believe that if this is applied, expenditures would be significantly lower than they are now.
It is worth noting that the hospital administration supervisor, Mr. Abdullah Kabbay, has alerted
the employees responsible for expenditures regarding the student lists, and the result of
that was a significant decrease in the quantities of those materials on the second day, even
though the number of patients was not less than before, which indicates that
the materials have returned to being monitored for 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
5 - Examination Fees.
All examination lists for the 1948/1949 fiscal year were audited, and I verified
the accuracy of the fee items for each list, their summation, and their recording in the hospital accounts in
the correct manner. The revenues from these fees reached 4719/527 Dinars, and upon
comparing them with the collector's share, i.e., the tax from them, a difference of
212/241 Dinars was found, an increase in the collector's share over the hospital's share, and this was
arising from the calculation of the examination list dated 2/21/48, which was entered into the accounts of
the collector for the 1948/1949 fiscal year instead of taking it as revenue in our accounts
for the 1947/1948 fiscal year, according to the following statement:
Fils | Dinar
178 | 4945 | The collector's share of examination fees according to their records.
241 | 212 | Deduct the amount of the list dated 2/21/48
827 | 4632 | Add to it the inspection inventory difference in the hospital structures
700 | 86 |
527 | 4719 | The hospital's share for the year 48/49 according to its records.
Number
2
B - The Hospital Committee decided, pursuant to paragraph 6 of its meeting on 20 / 2 / 949,
to waive the hospital's share of -/80 Dinars from the marriage contract fee of Meir
Sasson. Since the Ketubbah fees are fixed revenues, I am of the opinion that
this waiver is outside the committee's authority.
6- Property Revenues. (Appendix No. 7)
I audited the register of properties endowed to the hospital and verified the accuracy of
the revenues and expenditures for the 948 / 949 fiscal year. The realized portion of these
revenues was recorded as final income, and the remaining portion was carried over to the 948 / 950 fiscal year
due to not being collected, as detailed in the appendix mentioned above. I have reviewed
all lease contracts related to these properties, except for what pertains to house number
9 / 21, exceeding page 106 of the property register. A lawsuit was filed against the tenant
Abdullah Eliyahu Kida, and the result of the lawsuit was a judgment to vacate the house on 20 / 7 / 49
and an amount of 99/750 Dinars, which was collected and recorded as income in the hospital accounts
on 22 / 8 / 949. As for the properties for which no rent was realized from the above
and which I noted in the audit report for the 948 / 949 fiscal year, the Hospital Committee
conducted an audit and inspection, and the Rabbinical Council stated in its letter No. 701 dated
14 / 8 / 949 regarding its claim to the adjacent properties. As for the acquisition of
the Khalidiya properties mentioned in the audit report for the 948 / 49 fiscal year, it was actually
obtained on 20 / 8 / 949 <del>and finally</del> a request from the Rabbinical Council for a period of six months.
7- Guarantee of Ghazou, Baki, Dates, and Sidr.
I confirmed the existence of contracts for the guarantee of these crops and recorded the realized amount
as final income, carrying over the remainder to the 949 / 950 fiscal year account according to the
guarantee period.
8- Revenues of Rifqa Fidai Endowments.
I did not review the details of revenues and expenditures for these endowments except for
the letter sent by the trustee showing the hospital's share of the net revenues for the year 948
as recorded below. The trustee added a statement at the end saying (that it is difficult
to carry over the details of the expenses spent on these properties in a detailed and separate manner
for each property individually).
Fils | Dinar | Fils | Dinar |
1611 | 250 | | | Revenues for six months from 1 / 4 / 48 to 20 / 9 / 948
774 | 241 | | | Expenditures - ditto -
⟦line⟧ | ⟦line⟧ | | |
837 | 009 | 418 | 505 | 50% hospital share thereof
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ |
2202 | - | | | Revenues for six months from 1 / 10 / 48 to 31 / 3 / 949
774 | 869 | | | Expenditures - ditto -
⟦line⟧ | ⟦line⟧ | | |
2528 | 131 | 1264 | 065 | 50% hospital share thereof
⟦line⟧ | ⟦line⟧ | ⟦line⟧ | ⟦line⟧ |
| | 1682 | 570 | Net revenues for the 948 / 949 fiscal year
Number
4
The administrator has paid 1502/005 Dinars from this amount and carried over the remainder, amounting to
1782/570 Dinars, which was realized against him on 21/2/949 as detailed below.
Fils | Dinar |
- | 200 | On 27 / 8 / 948
- | 140 | " 1 / 9
- | 160 | " 5 / 9
- | 150 | " 13 / 9
428 | 2 | " 7 / 10
- | 100 | " 28 / 11
- | 100 | " 5 / 12
- | 200 | " 25 / 1 / 949
- | 100 | " 28 / 2
- | 100 | " 7 / 3
577 | 247 | " 29 / 3
928 | 1729
922 | 222 | Deduct the amount realized against him on 21 / 2 / 948
⟦line⟧ | ⟦line⟧
005 | 1506
575 | 176 | Realized on 21 / 2 / 949
⟦line⟧ | ⟦line⟧
570 | 1682
9- I have compared all the receipt vouchers issued during the 948 / 949 fiscal year
with the cash book, and their recording appeared correct except for receipt number 2679
dated 11 / 7 / 948. Under this receipt, 500 Fils were collected from Maryam Yehuda
for an examination by Dr. Foukar, 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 credited to her entitlement.
10- Patients' fees.
I conducted a "proportional" audit on the fees of patients who entered the hospital during the
948 / 949 fiscal year against the relevant cards, and the result of the audit was very satisfactory, except
there are some amounts outstanding against patients who left the hospital, totaling
244/799 Dinars as of 21 / 2 / 949. A portion of them has been written off per the committee's decision,
and the remainder is still 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
120 | 61 | Khadouri Hadi Al-Sukkari | 25 / 4 / 947 | 27 / 9 / 47 |
534 | 82 | Muayyad Ishaq | 28 / 5 / " | 22 / 7 / " |
640 | 14 | Baruch Yusuf Khadouri | 12 / 4 / 48 | 2 / 5 / 48 | Applied by committee decision dated 9 / 12 / 949
820 | 2 | Layla Saleh | 2 / 10 / " | 4 / 10 / " | Being uncollectible.
- | 7 | Yaqub Daoud | 30 / 10 / " | 27 / 11 / " |
600 | 2 | Badriya Farouk | 15 / 11 / " | 23 / 11 / " |
200 | 44 | Sabiha Al-Mashal | 21 / 2 / 949 | 25 / 3 / " |
270 | 8 | Qana'a Raphael | 2 / 10 / " | 10 / 10 / " | Against gold pledges
- | 2 | Abdul Baqi Shami | 13 / 10 / " | 16 / 10 / " |
480 | 8 | Fatuma Muhammad Salman | 25 / 1 / " | 25 / 2 / " |
815 | 8 | Bahiya Naji | 25 / 4 / 49 | 29 / 4 / 949 | Collected during the year 49 / 950
- | 4 | Victoria Haroun | 19 / 12 / " | 27 / 12 / " |
799 | 244 | | | |
Number
5
B - Patient claims on 3/31/1949 who had previously left the hospital
Fils | Dinar | Patient Name | Date of Entry | Date of Exit
225 | - | Farja Nasim | 4/5/947 | 4/11/947
895 | 2 | Abdul Mahdi | 6/12/ " | 7/5/ "
- | 5 | Abd Mohsen | 7/2/ " | 7/12/ "
780 | 2 | Ibrahim Khudair Nadi | 8/5/ " | 8/20/ "
150 | - | Zuhair Salman | 2/12/948 | 2/14/948
220 | 12 | Yaqub Hai | 4/2/ " | 4/10/ "
- | 9 | Abdul Razzaq Hamid | 7/25/ " | 8/4/ "
280 | 9 | Naeem Haushi Yusuf | 7/11/ " | 7/23/ "
960 | - | Kahha Yaqub Haqiqi | 2/8/949 | 2/16/949
750 | 2 | Nafisa Kazim | 7/12/947 | 9/12/949
260 | 20 | Total | |
11 - I examined the surgery register, birth register, X-rays, and analyses and verified that
the doctors' examinations of them were correct.
12 - Account of revenues and expenditures realized during the 948/949 fiscal year (Appendix No. 1)
I attach a table including details of revenues and expenditures realized during
the 948/949 fiscal year, and it is noted that although the expenditures were less
than what was allocated for them in the general budget, an overage occurred in some items listed
below:
Item | Approved in Budget (Fils Dinar) | Actually Spent (Fils Dinar) | Overage (Fils Dinar)
Fuel and soap | - | 1500 | 596 | 1826 | 596 | 326
Electricity, water, and telephone | - | 1500 | 661 | 1805 | 661 | 305
Miscellaneous expenses | - | 1000 | 196 | 1095 | 196 | 95
Medicines and bandages | - | 2750 | 252 | 3055 | 252 | 305
Travel supplies for heart exam | Nothing | | 162 | 24 | 162 | 24
Electricity, building, and water repairs | - | 200 | 248 | 408 | 248 | 208
Completion of repairs for free units | Nothing | | 128 | 1286 | 128 | 1286
This amount was spent from the original donations
The designated collections which reached
1414/500 Dinars.
Rima Khedouri Hospital
Cost of living | - | 662 | 082 | 677 | 082 | 15
Dar Al-Shifa Dispensary
Salaries | - | 1640 | 794 | 1687 | 794 | 47
Cost of living | - | 588 | 126 | 600 | 126 | 12
Miscellaneous | - | 142 | 596 | 142 | 596 | -
The examination of the revenue and expenditure accounts for the year under
discussion resulted in a deficit of 927/352 Dinars.
Repeat
13 - Tax allocations for all hospitals.
The tax allocations actually received in the ⟦technical⟧ hospital according to
receipts amounted to 4122/849 Dinars, including the salaries of Dr. Maurice Sulfon
charged to the account of the Physical Council, which from the date of his appointment until 2/21/949
amounted to 849/74 Dinars. If we deduct this amount, the received amount would be 4050/- Dinars, and that is
according to what was stated in the tax budget, page 17 of the general budget. However, the amount
received as stated in the hospitals' budget, page 12 of the general budget,
is 4000/- Dinars only.
/
14 - General Budget as of 2/21/949 (Appendix No. 2)
I attach a table showing the general budget as it is on 2/21/949 with
the following notes:
Debts due from the hospital and credit account balances
a - Ottoman Bank's claim on the hospital is 487/611 Dinars.
We audited the bank account (passbook) for the year 948 / 949 and
the mentioned account resulted in a claim of 487/611 Dinars recorded in blank.
b - Tax claim of 50/- Dinars regarding Mr. Victor's payments account.
This amount was originally suspended as a liability of Munshi Al-Khabbaz, and it appeared as a result of our audit
that it should be a liability of Mr. Victor. The hospital has deducted this
amount from the tax claims against it and made a settlement in this manner, and it is suspended
as a liability of Mr. Victor (refer to liabilities).
c - Suspended liabilities 4412/649 Dinars (Appendix No. 3)
I attach a table showing the details of the individual suspended amounts after I confirmed
that they are due for payment by the hospital.
d - Salary liabilities 870/202 Dinars (Appendix No. 4)
I attach a table showing the details of the individual suspended amounts in this regard
which are due for payment by the hospital.
e - Patient services liabilities 1444/405 Dinars
I confirmed that the patient revenues realized until 2/21/949 were
recorded as final revenue in the accounts, and that the amount mentioned above
represents the amount received in advance from patients who remained in the hospital
until 2/21/949 and was carried forward to the account of the year 949 / 950.
f - Expenses realized on 2/21/949 and unpaid 429/693 Dinars
This amount was recorded as a final expenditure in the accounts of
the financial year 948 / 949 and remained a claim against the hospital on
2/21/949, consisting of electricity fees, property tax, and other
items.
Code
- 15 -
Assets.
A- Cash in the Mir Elias Hospital fund on 12/31/1949: 7/282 Dinars
Then the hospital fund assets were calculated on 12/31/1949 on the day
The count was conducted on 9/12/1949 in the evening and the balance was 106/902 Dinars
Including 400 Fils in revenue stamps, and this amount was consistent with
The balance of the cash book at the time according to the following statement:
Dinar | Fils |
1772 | 556 | Total receipts up to 9/12/1949
1665 | 254 | " Expenses " " " etc. -
106 | 302 | Balance.
B- Store and pharmacy assets 4998/442 Dinars (Annex No. 8)
I examined the separate lists of the assets of the Mir Elias Hospital stores
Organized on 12/31/1949 by confirming the inventory ongoing by hospital staff
And I conducted an audit of the accuracy of the calculation of some important items of it and a test
And I attach a table showing the details of these assets.
C- Debts due to the hospital and debit account balances
Dinar | Fils |
1157 | 069 | Revenues realized from patients on 12/31/1949
97 | 500 | " " in analysis fees " " "
I have confirmed that these amounts realized on 12/31/1949 were
Correct and were actually received during the month of April 1949 and after it
D- Liabilities 1257/252 Dinars. This amount consists of the following details
Dinar | Fils |
654 | 825 | Miscellaneous liabilities according to (Annex No. 5)
176 | 565 | Realized from the trustee of Rafqa Fadail Endowments (Paragraph 8 of the report)
42 | 850 | Paid in advance for the clinic rent for the 1949/50 account year
1 | 952 | Suspense accounts for the Director
| | Mir Al-Sayegh
10 | 150 | Payments on free salaries
150 | | Mr. Mir Dangour
5 | | Job advances.
1257 | 252 |
E- Salary liabilities 148/427 Dinars (Annex No. 6)
I attach a table with details of the items of the amounts suspended in the salary liabilities account
And they were settled during the 1949 / 1950 fiscal year.
F- And there is an amount of 72/825 Dinars recorded on the assets and liabilities side
From the budget table and ⟦it is⟧ regarding old suspense accounts for some patients doubtful of
collection.
Number
8
16 - Inventory Records
a - I conducted an "arithmetic" audit of the inventory records of Rima Khadouri Hospital and verified
the entry of significant purchases in the incoming section of those records, except for the following:
An amount of 150/- Dinars was paid by check No. 258285 dated 12/25/1949
for the purchase of writing charcoal, and it was not recorded in the inventory record, although the expense was recorded.
b - I audited some of the outgoing items recorded in the inventory records, and they were supported by lists
duly certified for export and marked as received.
c - I took inventory of some important materials from the medicine store, and the result of the inventory was correct
and consistent with the balances of the relevant records.
d - I took inventory of some materials from the surgical instruments, technical supplies, and furniture stores,
and found some minor discrepancies which were settled.
e - The storekeeper has begun maintaining records for consumable materials as mentioned in paragraph 14 b
of the audit report for the 1948 / 1949 fiscal year.
17 - The audit of the accounts of Rima Khadouri Hospital and Dar Al-Shifa Clinic has been completed
locally for the 1948 / 1949 fiscal year, and a report on the results of the
audit is attached herewith.
Please accept my highest respect.
The Investigator
⟦signature⟧
Number
9
Report on the audit of the accounts of Rima Khedouri Hospital and the
Dar Al-Shifa Clinic for the 1948/1949 fiscal year.
Rima Khedouri Hospital
Rima Khedouri Hospital submits a list every 15 days containing the revenues
and expenditures to Meir Elias Hospital, and the latter records the amounts received
in those lists in its records after they have been audited by its accountant.
I have reviewed all the lists submitted during the year from 4/1/48 until
3/31/49, and after ensuring they were recorded in the records of Meir Elias Hospital
properly, I audited them locally against the records of Rima Khedouri 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 receipts
of the entitled parties upon collection.
A - Revenues of Dr. Reuben Gabriel
Fils | Dinar | Journal Page | Revenues from ... to ...
740 | 18 | 159 | Revenues from 5/1 to 8/31/48
680 | 7 | 162 | " " 9/1 " 9/15
110 | 4 | 167 | " " 9/16 " 9/30
690 | 2 | 169 | " " ditto " "
840 | 1 | 171 | " " 10/1 to 10/15
700 | 8 | 174 | " " 10/16 " 10/31
172 | 10 | 179 | " " 11/1 " 11/30
280 | 6 | 182 | " " 12/1 " 12/15
500 | 11 | 185 | " " 12/16 " 12/31
299 | 2 | 191 | " " 1/1/49 " 1/31/49
238 | 7 | 195 | " " 2/1/49 " 2/28/49
132 | 9 | 199 | " " 3/1/49 " 3/14/49
472 | 89 | Total |
Furthermore, if we add the items of the amounts also recorded "finally"
finally for the period from 4/1/49 until the termination of the services of
the administrator of Rima Khedouri Hospital, and matched the amount mentioned
in the report and claimed by the aforementioned doctor.
Fils | Dinar
540 | 7
600 | 5
080 | 15
820 | 22
420 | 10
100 | 22
560 | 88
032 | 178
Kurd
10
B - The amounts listed below were recorded "finally" in the accounts without acknowledgments
of receipt by the entitled parties.
Amount | Expense Ledger Page | Name of Entitled Party
2 484 | 182 | Guard Al-Haj Abdullah Khalaf
2 400 | 182 | Munir Mikhail
12 -- | 149 | Miss Haila Zalfa
6 -- | 191 | Miss Najia Nassim
48
Salary for 14 days of November
Guarding fees for 10 days
on the occasion of the illness of the
original guard
Salary for the month of June 948
Salary for the month of February 949
Note - Both Misses Haila and Najia acknowledged receiving their entitlements and signed
within the text of the expense ledger in my presence as an acknowledgment of receipt, except for Munir Mikhail
who claims he did not receive this amount. As for ⟦the deceased⟧ Guard Al-Haj Abdullah Khalaf,
his services had previously been dispensed with.
Revenues
A - I have verified that the receipt pads issued to Rima Khadoori Hospital
by Meir Elias Hospital during the year 948 / 949 are actually present, used,
and in sequence. I have cross-checked all receipts issued by the hospital
during the year 948 / 949, and their recording in the revenue ledger appeared correct,
except for receipt No. 2595 dated 20 / 2 / 949 for the amount of "200 fils" received from
Mahmoud Jawad for treatment fees, as it was recorded in the revenue ledger as 2000 fils.
2 - Accommodation and Surgery Ledgers.
I conducted a proportional audit of the registered patients based
on the revenue ledger due to the failure to produce the patient services ledger on the grounds
of it being lost. The audit yielded the following results:-
A - The fee approved by the supervisor is recorded as the surgery fee, and the doctor is compensated with bonuses
of 40% if the doctor is Rubajin and 50% if the doctor is Hayawi. It was found
that the accommodation period for the patient who underwent surgery is recorded for free (nothing was paid to the doctor
for accommodation fees). Below, for example, are the following two cases:-
1- Patient Rahma Shaul entered the hospital on 4 / 5 / 948 and left on
12 / 5 / 948 for a cataract surgery. 6/- Dinars were obtained from her according to
the supervisor's certificate, and this amount was considered a surgery fee only, and nothing was obtained from it
for the accommodation fee.
2- Qasim Haqiqi entered the hospital on 5 / 5 / 948 and left on 16 / 5 / 948
for a cataract surgery. 5/- Dinars were obtained from him according to the supervisor's certificate,
and the mentioned amount was considered a surgery fee only.
B - It was noted that the vast majority of vaccination operations are performed for free, including the fee
for accommodation. Below, for information, are the following cases.
Accountant's Direction
Number
11
1- Rahim Ahmed entered the hospital on 4/21/48 and left on 5/2/948 to undergo
a cataract operation, and the full operation fee of 10/- Dinars was collected.
Then he returned and entered the hospital on 5/20/948 and left on 5/28/948,
and it was written next to his name for this period "Free of charge," and nothing was collected from him, neither for the
repair fee nor for the accommodation fees. Here I would like to point out that the duration of the aforementioned
was indicated when the operation was performed as having entered on 4/21/48 and left
on 5/2/948 according to the doctor's marking, but the accommodation register records that he
left the hospital on 5/3/948, and accommodation fees were collected on
this basis, i.e., with an increase of five days.
Then the aforementioned returned to undergo a cataract operation and entered the hospital on 6/20/948
and left on 6/24/948, and the full operation fee was collected, but he returned
and entered the hospital on 8/29/48 and left on 9/7/948, and nothing was collected
from him, neither for the operation fee nor the accommodation fees.
2- Taha Hakim. Entered the hospital on 8/2/48 and left on 8/11/48, and it was written next to his name
Free of charge because it was a corrective operation, and nothing was collected from him. Upon follow-up, it was found
that the operation performed on the aforementioned was on 8/7/947, i.e.,
approximately a year ago.
3- The tariff for operation fees approved by the hospital committee was of
two grades, first and second, and it was noted that the operation fees collected
at times by the hospital were not based on the tariff,
but rather the fees ranged between the two grades mentioned above.
4- General notes on the accommodation and operations registers.
A- Accommodation Register
1- It was not marked in the accommodation register next to the patient's name whether they were in a shared capacity or otherwise.
2- The number and date of the poverty 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 their name.
B- Operations Register
1- The grade of the operation was not recorded next to the patient's name.
2- It was not mentioned whether the operation was for a fee or free of charge.
These two registers have currently been organized according to the proper procedures,
under the guidance of the auditor Mr. Saleh Cohen on the occasion of his auditing the accounts
for the 949/950 fiscal year.
Dar Al-Shifa Dispensary
The management of Dar Al-Shifa Dispensary follows the same rule followed by the Rima Khedouri Hospital
regarding the submission of the hospital's accounts. In this section, I have audited
all the lists submitted during the 948/949 fiscal year against the dispensary's
registers.
Number
12
The audit resulted in the following findings:
1- Expenses not supported by documents:
Fils | Dinar | Description
225 | . | Expenses during the month of April 48, electricity fees for the clinic.
295 | . | " May "
295 | . | " June "
540 | . | July, from water fees for the months July - September 948
2- Expenses not signed against as an acknowledgment of receipt:
Amount | Date of Disbursement | Name
⟦10 - 200 / 750⟧ | June 48 | Dr. Albert Samman Kouji
⟦12 - 800 / 250⟧ | July 48 | " Ditto "
⟦10 - 22 / 750⟧ | August " | " Ditto "
2 - 250 | September " | Munshi Shamoun (left service)
15 - - | September | Dr. Albert Samman Kouji
275 | December 48 | " Ditto "
3- Mr. ⟦Zera Fashi⟧ did not sign for all the salaries recorded as paid to him in the
expense register throughout the fiscal year 948 / 949.
Revenues
4- Due to the large number of receipts issued during the year 948 / 949 and the smallness of the amounts
received under them, which range between ten fils and five fils, I have
conducted a proportional audit by selecting ten days from each month of the mentioned year
and their recording appeared correctly in the revenue register.
⟦signature⟧
The Inspector
Appendices
Audit Report of the Hospital Committee
For the Financial Year 948 / 949
1 - Receipts and Payments Accounts
2 - General Balance Sheet as of 31 / 3 / 949
3 - Schedule of Accounts Payable
4 - Schedule of Salaries Payable
5 - Schedule of Accounts Receivable
6 - Schedule of Accounts Receivable (Salaries)
7 - Schedule of Hospital Endowment Funds
8 - Schedule of Inventory Assets .
Appendix No. (1)
Israeli Hospitals Committee Baghdad
Income and Expenditure Account for the year ended 31 / 12 / 1949
Income | Fils | Dinar | Fils | Dinar | Expenditures | Fils | Dinar
Meir Elias Hospital | | | | | Meir Elias Hospital | |
Bed fees | 222 | 24122 | | | Salaries | 790 | 14748
Treatment, dressing and circumcision fees | 050 | 1550 | | | Cost of living allowance | 689 | 5400
Circumcision fees by the judicial technician | 290 | 220 | | | Subsistence | 972 | 14822
Operating room fees | 128 | 1555 | 994 | 26469 | Clothing and furniture | 924 | 221
Doctors' income including their share | | | | | Fuel and soap | 596 | 1826
Consultations | 272 | 2847 | | | Furniture and tools | 042 | 257
Maternity | 150 | 960 | | | Electricity, water and telephone | 661 | 1805
Operations | 808 | 4528 | | | Stationery | 712 | 219
Analysis | 649 | 2741 | | | Miscellaneous expenses | 196 | 1095
X-ray | 221 | 1408 | | | Medicines and dressings | 454 | 2055
ECG machine | 500 | 321 | 610 | 11807 | Surgical instruments | 982 | 291
Other income | | | | | Analysis laboratory supplies | 419 | 69
Half of the Canteen income | 547 | 4719 | | | " " X-ray | 240 | 201
Rose and Myrtle guarantee | 850 | 100 | | | " " ECG machine | 162 | 22
" Dates and Sidr | ⟦line⟧ | 125 | | | Electrical repairs and water pipes | 248 | 408
Donations and Zakat | 496 | 1867 | | | Paving and renovations | 989 | 1292
Private clinics | ⟦line⟧ | 200 | | | Maintenance and feeding of the deceased | 829 | 274
Donations for free ward beds | 500 | 1416 | 282 | 8529 | Changes to free wards | 162 | 1286
Endowment income | | | | | Doctors' share of: | |
Hospital share of Rivka Tadrille endowments | 570 | 1682 | | | Consultations | 009 | 1422
External endowments | 129 | 126 | | | Maternity | 125 | 155
Rents | 990 | 2370 | | | Operations | 870 | 779
Nursing aid share for salary support (Free Clinic) | ⟦line⟧ | 917 | | | Analysis | 028 | 1219
Lay Council allocations for all hospitals | 829 | 4142 | 528 | 9540 | X-ray | 178 | 918
(Including Dr. Louis Seton's salary) | | | | | ECG machine | 750 | 160
| | | 515 | 56347 | Total | 870 | 4824
| | | | | | 048 | 52359
Income | Fils | Dinar | Fils | Dinar | Expenses | Fils | Dinar | Fils | Dinar
Balance of Mar Elias Hospital (Previous) | 515 | 56227 | | | Balance of Mar Elias Hospital (Previous) | 048 | 52259 | |
Rima Khadouri Hospital | | | | | Rima Khadouri Hospital | | | |
Treatment Fees | 200 | 208 | | | Salaries | 094 | 1891 | |
Accommodation | 405 | 251 | | | Living Food | 182 | 677 | |
Miscellaneous Income | 968 | 21 | | | Medicines and Bandages | 525 | 442 | |
Doctors' Income including their share | 417 | 958 | 190 | 1405 | Fuel and Soap | 267 | 49 | |
| | | | | Telephone, Water and Electricity | 207 | 119 | |
| | | | | Stationery | 421 | 23 | |
| | | | | Clothing and Furniture | 745 | 7 | |
| | | | | Miscellaneous Expenses | 208 | 78 | |
| | | | | Doctors' share of revenues | 121 | 546 | 790 | 2625
Dar Al-Shifa Dispensary | | | | | Dar Al-Shifa Dispensary | | | |
Treatment and Bandaging Income | 258 | 2005 | 258 | 2005 | Salaries | 894 | 1277 | |
| | | | | Living Food | 166 | 600 | |
| | | | | Medicines and Bandages | 745 | 502 | |
| | | | | Dispensary House Rent | - | 100 | |
| | | | | Miscellaneous Expenses | 596 | 142 | 281 | 2025
Deficit | 064 | 58097 | | | | 219 | 59020 | 219 | 59020
| 156 | 927 | | | | | | |
| 219 | 59020 | | | | | | |
Appendix No. (2)
On 21 / 2 / 1949
Assets
| Fils | Dinar
Cash on hand in the safe | 282 | 1
" " Ottoman Bank (Grant Account) | 585 | 204
Bills of exchange for collection (deposited at the Ottoman Bank) | - | 590
" " (kept with the treasurer) | - | 50
Housing account | 465 | 121
Matches account | - | 24
Self-loan bonds number 5 | 750 | 45
Warehouse assets
Mar Elias Hospital
| Fils | Dinar
In the general warehouse | 162 | 907
Medicines and surgical instruments | 942 | 3574
Radiology department supplies | 102 | 261
" Analysis department | 708 | 69
⟦line⟧ | 916 | 4910
Rima Kadoorie Hospital (medicines) | 295 | 45
Dar Al-Shifa Dispensary (medicines) | 121 | 64
Debts owed to the hospital | 442 | 4998
Trusts realized from patients until 21 / 2 / 49 received by him | 169 | 1157
" " Analysis fees " " " | 500 | 97
Miscellaneous receivables | 252 | 1257
Employee receivables | 427 | 128
⟦line⟧ | 249 | 2650
Ottoman Bank Kadoorie payments accumulated until 21 / 2 / 49 | 750 | 2258
⟦line⟧ | 622 | 10964
121 / 875 old withholdings from patients to be collected
⟦line⟧
Income and Expenditure Account
Deficit on 21 / 2 / 948 | 619 | 80
" on 21 / 2 / 949 | 156 | 927
⟦line⟧ | 775 | 1007
| 398 | 11972
Balance Sheet as it is
Liabilities
Fils | Dinar
211 | 287 | Ottoman Bank claim (drawn on the Pasha) | |
| | Debts owed by the hospital | |
| | | Fils | Dinar
- | 150 | From the collective volume on account of Mr. Hay Dangoor's payments | |
629 | 4216 | Miscellaneous liabilities | |
202 | 1970 | Salary liabilities | |
405 | 1424 | Patient service liabilities | |
692 | 229 | Expenses incurred on 21/2/49 and unpaid | 929 | 8190
| | Deposits received in advance | |
250 | 212 | Received in advance from supplier guarantee and the remainder on 2/4/50 | |
- | 65 | " " " Dates and Baklava | |
598 | 927 | " " Property rents | |
- | 150 | Accrued to Mr. Hay Al-Sayegh for subsistence account " | 848 | 1298
| | Endowments on account for non-free departments | - | 120
| | The late Mr. Al-Baqdar Khedhouri | |
| | Accumulated amounts from 1/10/44 to 21/2/49 | - | 1875
⟦line⟧
298 | 11972 | | |
⟦line⟧
298 | 11972 | 121/875 Revenues suspended for patients (side note) | |
⟦line⟧
298 | 11972 | | |
Appendix No. 2
Accounts Payable until 21 / 2 / 949
Committee | Dinar | Fils
Sassoon Shalom | 17 | 50 | -
Isaac Khedouri Tawila | 20 | 100 | -
A. S. Al-Wakditi Store | 24 | 5 | 505
Naji Sheetha | 26 | 21 | 188
Ali Saad | 29 | 50 | 600
Sassoon Haqir Ghannam | 30 | 24 | 192
Yousef Salim | 31 | 11 | 250
Blind Welfare Society | 32 | 24 | 599
Charitable Sewing Society | " | 10 | -
Shimon Hakam Shimon | 33 | 109 | 906
South British Insurance Store | 34 | 114 | 266
Income Tax | 35 | 852 | 201
Yousef Haqir, Milk Contractor | 36 | 71 | 549
Yousef Ibrahim, Ice Contractor | 37 | 101 | 808
Naden Brothers London, Surgical Instruments | 40 | 609 | 891
Sheena Drug Store | 42 | 94 | -
" " Abdul Aziz | 43 | 2 | 900
" " Kart | 43 | 26 | 480
" " Kaka | 44 | 12 | 500
" " Al-Fayha | 45 | 28 | 900
" " Iraq Company | 46 | 21 | 250
" " Al-Ittihad | 47 | 7 | 270
" " Al-Hilal | " | 56 | 120
" " Q. A. Kinana | 48 | 19 | 200
" " Ibrahim Saad | 49 | 22 | 140
" " Philip Tari | 50 | 44 | 500
" " Dond | " | 4 | -
" " Saleh | 54 | 128 | 080
" " Badri | 57 | 28 | 900
" " Hikma | " | 21 | 750
Carried forward | | 2594 | 685