La Hongrie de l'Adriatique au Danube

Report of the Royal Commission on National Health Insurance

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Monograph

Identifikator:: 844773522

URN:: urn:nbn:de:zbw-retromon-50582

Document type:: Monograph

Author:: Tissot, Victor http://d-nb.info/gnd/117628085

Title:: La Hongrie de l'Adriatique au Danube

Place of publication:: Paris

Publisher:: Plon

Year of publication:: 1883

Scope:: 1 Online-Ressource (412 S., [12] Bl.)

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapitre X

Collection:: Economics Books

270) MAJORITY REPORT 669. In the same statement we are told that, when regard is had to the aggregate amount involved in the annual transactions with State Insurance funds, the amount adversely reported upon is almost negligible. In 1924, on an expenditure of £19,000,000 audited in that year only £3,878 was thus reported, a rate of 4s. per £1,000. This figure shows, we think, reasonable ground for feeling that the accounting of Approved Societies is performed with honesty and accuracy. 670. The cases of fraud or failure in Insurance Committees’ accounts are also few in number, and we think that that side also of the financial machinery may be regarded with satisfaction. EMPLOYMENT OF PROFESSIONAL AUDITORS. 671. In connexion with this branch of the work, one witness, Mr. John Reid, speaking on behalf of the Chartered Accountants of Scotland, placed before us suggestions directed to a funda- mental change in the system of audit. (App. LXXIX; Q 20,342- 20,5634.) The provisions of the original Act of 1911 required that every Approved Society and every branch of an Approved Society should submit its accounts to audit by auditors to be appointed by the Treasury (Section 35), and there was a similar requirement in the case of the accounts of Insurance Committees (Section 60). So far as the express provisions of the Act are concerned, it would therefore have been possible to adopt the procedure which in fact governs the audit of accounts of Friendly Societies under the Friendly Societies Act, whereby, unless the alternative of a lay audit is adopted, the audit is made by a person selected from a list of professional auditors drawn up by the Treasury. In fact, however, a special Audit Department was set up for the purposes of National Health Insurance so that the audit was conducted by civil servants and not by auditors or accountants engaged in ordinary professional practice. The establishment of such a department, it will be observed, was consistent with, although not required by. the provisions of the original Act. 672. The point urged on our notice by the Chartered Accountants of Scotland was, briefly, that the disadvantages inherent in the present system are so great that the National Insurance Audit Department should be abolished and arrange- ments made for the work to be done by professional auditors as part of their ordinary practice. 673. In considering this question we are not a little influenced by the fact that the determination to establish a full-time service was not arrived at hastily or without mature deliberation. On the contrary it was only after carefully weighing the expedience of adopting other methods that the Inter-departmental Com- mittee of 1912 recommended the adoption of the svstem now in

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