Report of the Royal Commission on National Health Insurance

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Monograph

Identifikator:: 1740277147

URN:: urn:nbn:de:zbw-retromon-132094

Document type:: Monograph

Title:: Report of the Royal Commission on National Health Insurance

Place of publication:: London

Publisher:: Stationery Office

Year of publication:: 1926

Scope:: XII, 394 S.

Digitisation:: 2020

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XIII. Miscellaneous questions

Collection:: Economics Books

279 MAJORITY REPORT. transactions under the Health Insurance Act. In saying this we must not be taken as implying that delay is not a grievous fault : but we feel that such delay as exists would be manifested under any circumstances. The delay which exists is in giving the final certificate, occasioned by the fact that certain figures which must appear in the accounts can only be arrived at retro- spectively, as in the determination of the sum available for administration which depends on a mean count of the member- ship. But delay in giving the final certificate need not, and does not involve a corresponding delay in scrutinising the transactions of Societies. It does not, therefore, operate to encourage, as was suggested, the possibility of undetected fraud. 676. Nor are we satisfied that the system is an unduly expensive one. A comparison was instituted which was designed to show that on the scale of fees approved by the Treasury for similar work in the case of Friendly Societies, the work of the Audit Department could be done ai approximately one-eighth of its present cost (Reid, Q. 20,364). But this comparison is vitiated by overlooking the fact that the Treasury Scale is not merely apportioned to expenditure but provides for a minimum fee of £3 no matter how small the unit. In considering the Health Insurance Scheme where, especially in Branch Societies, there is a large number of very small units, it is obvious that this fact is highly relevant in making any comparison, and indeed when allowance is made for the effect of the varying provisions of the Treasury scale, the comparison is by no means unfavourable to the Audit Department on the ground of expense (Middleton, GQ. 23,220), (QUALIFICATIONS OF OFFICIAL AUDITORS 677. To one other point, that of the professional qualification of the Audit Staff, a brief reference may be permissible. It is almost unnecessary to disclaim the suggestion that the existence of the Audit Department is attributable to the fact that the accounting system under the Insurance Act is so intricate that no ordinary professional accountant could understand it (App. LXXIX, 2). Intricacy of accounts is obviously a reason for entrusting the work of audit to men of high professional skill, and we consider it important that the staff of the Audit Depart- ment should comprise as large a proportion as practicable of men with professional qualifications. When the Audit Department was established, a considerable number of those recruited were men with professional qualifications, and at present, as we are informed, the staff contains 38 Chartered Accountants and 61 Incorporated Accountants (Middleton, Q. 23,223-23,224). At present, however, men with professional training or experience are not being recruited. These men receive ‘‘ an intensive training. Tt is not as broad as the professional qualification. It

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