Reference NumberMMUHA/2/1/3
TitleAnnual Accounts Ledger
Date[1] January 1913 - [31] December 1950
Creator NameMater Misericordiae University Hospital
DescriptionSlim hardbound manuscript volume of the annual accounts of the Mater Misericordiae Hospital and partially, the Mater Private Nursing Home. The income and expenditure is listed and totalled for each year, with both credit and debit accounts further broken down by monthly totals and listed by item. The yearly totals are signed and dated by an accountants firm at the (?end) of the financial year; from 1913-1915/6 the auditors are Kevans and Son, Chartered Accountants, 31 Dame Street, Dublin, and from 1916/7-1939, Robert Kidney, Incorporated Accountants and Auditors, 12/14 College Green, Dublin. Post 1939 the accounts are unsigned by an auditor. The Mater Private Nursing Home accounts are explicitly noted as such on folio p. 22 and p25 but nowhere else.

The sources of income and expenditure change slightly over the years and are varied. Income is generally listed under the following headings with totals for each per month – Subscriptions and Donations; Rents; Dividends and Interests; Corporation Grants; Private Patients and Probationers Fees; Farm Produce; Electricity fees; X-Ray fees; Bank Interest; Tuberculosis Committee; Sweepstake Fund; Massage, Electricity and Sunlight; Laboratory Basel Metabolism and Electrocardiograph; County Health Boards; anonymous donations and various other donations and funds; War Office - for wounded soldiers maintenance (1915-1919); Payment from Dublin Corporation for Influenza cases, and a Donation to the Dublin Castle Red Cross Hospital (1919); Income Tax Refunds; Income from a grant from the National Relief Fund, Irish Committee, towards the war deficits of the Voluntary hospitals (1921); proceeds of the 1922 and 1925 Mater Carnival; rates from the City Collector; and under Miscellaneous – Sale of Farm Produce and Livestock (mainly pigs); Sale of 26 Eccles Street (1937); Sweepstakes; Income from the James Dunne Trust (decd.) 1936-1943; Balance from Clontarf and Hill of Howth Railway 1942-1943; Hospital Commission for ‘Theatre’, ‘Wards’, Deficit’, and ‘New Hospital’ (1944-1946) amongst others.

Income from bequests are listed from 1913 to 1933; bequests to the Hospital are marked ‘CB’ for ‘Central Bequest Office’ and list the deceased’s name and/or the estate name and occasionally the deceased’s address and solicitors name.

Expenditure is generally listed under the following headings with totals for each per month (from 1934 all expenditure is broken into ‘Ordinary’ and ‘Extraordinary Expenditure’) – Provisions (Meat; Fish; Poultry; Eggs; Bread; Fruit and Vegetables; Minerals and Liqueurs; Sugar; Tea; Own Farm Produce etc.); Surgery and Dispensary (Drugs and Chemicals; Dressings and Bandages; Instruments and Appliances; X-Ray films, Tubes, Repairs; Pathological Appliances; Wines and Spirits; Salaries for Dispensary staff; etc.); Domestic (Laundry, Uniforms, Bedding; Gas; Coal, Coke and Slack; Electric Current and Oil Fuel; Removal and Repairs to Furniture, Bedding and Linen, Hardware and Crockery; etc.) Salaries and Wages (Medical; Nursing; Maids and Porters); Administration (Salaries; Chaplain; Postage; Printing and Stationary; Telephone; Auditors Fees; Pensions; Legal Expenses; Rents and Rates etc.); Miscellaneous (Insurance – Buildings, Furniture, etc.; National Health Insurance; money for the Poor; Farm and Garden wages and expenses; Chapel Expenses; Sundries etc.); Extraordinary Expenditure such as: new water main through grounds; Architects fees for the old Chapel and Building repairs (1939); A.R.P. [Air Raid Precautions]; Steam Ovens; Dietetic Kitchen; V.D Clinic; New Ward; Covered way to X-Ray (all 1949); amongst others. Properties owned and/or sold by the hospital are also noted in Income and Expenditure.
Extent1 volume
PLEASE NOTEThis material is held in the Mater Hospital Misericordiae University Hospital Archive. To apply for permission to see this material please email helenmadden@mater.ie
TermFinancial Management, Hospital
Persons
CodePersonNameDates
DS/UK/1786Mater Misericordiae University Hospital
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