MAJORITY REPORT. 
various other types of less importance numerically. Of these 
latter, Societies promoted by employers may be cited as a group 
which presents features distinguishing them in certain respects 
from other Societies. This division of the insured population 
into self-contained units is a fundamental feature of the present 
Scheme and it leads to remarkable consequences, both of a 
financial and of a social nature. The surpluses built up vary 
over a very wide range owing to the diversity of sickness and 
maternity experience in the different Societies, and the scales 
of additional benefits which can be provided are correspondingly 
varied. To this feature, which we regard as one of the central 
problems before us, we hall devote considerable attention in 
Chapter IX of our Report. 
18. The accounts of Approved Societies and Insurance Com- 
mittees are audited by the National Insurance Audit Department, 
which is a Department under the Treasury. A full statement 
as to the methods and results of these audits will be found in 
Appendix CI.