Records of the National Insurance Audit Department

NIA

1912-1946

Records of the National Insurance Audit Department relating to audit of accounts of approved societies, friendly societies and insurance committees.

The surviving records of the Department are in NIA 3 (which includes auditors reports formerly held in NIA 1). A volume of its printed annual reports is in NIA 2

Public Record(s)

English

3 series

Subject to 30 year closure

From 1961 Ministry of Pensions and National Insurance

Topics

Friendly societies

Official publications

After the National Insurance Audit Department was wound up in 1948, the documents were eventually transferred into the custody of the Ministry of Pensions and National Insurance.

By the National Insurance Act 1911, it was provided that the accounts of approved societies and their branches (i.e. the friendly societies and other organisations approved to administer the various benefits conferred by those Acts upon insured persons in England, Scotland, Wales and Northern Ireland), and of the insurance committees in England, Scotland and Wales, whose principal function was to administer the medical benefit provided under the Acts, should be submitted to audit by auditors appointed by the Treasury. These provisions were later extended by the National Health Insurance Act 1936 (Part III, sections 73-100).

The National Insurance Audit Department was appointed by a Treasury minute of 6 August 1912 to carry out this provision; and from time to time it undertook by direction of the Treasury other audit work.

By regulations under the National Insurance Act 1946, the approved societies were dissolved from 5 July 1948 as a result of the introduction of the National Insurance Scheme. By regulations under the National Health Service Act 1946, the property and liabilities of the insurance committees were transferred from 5 July 1948 to the health executive councils constituted under the Act. On completion of the audit of the records of these approved societies and insurance committees, the National Insurance Audit Department was wound up.