The Regulations require approved societies and their branches to keep annual records and certain ledgers, unless an approved register of advices is kept instead.
No. 6 1932: (Approved Societies) Amendment Regulations, 1932. SAORSTÃT EIREANN. STATUTORY RULES AND ORDERS, 1932. No. 6.NATIONAL HEALTH INSURANCE (APPROVED SOCIETIES) AMENDMENT REGULATIONS, 1932. ÃRACHAS NÃISIÃNTA AR SHLÃINTE (National Health Insurance). APPROVED SOCIETIES' AMENDMENT REGULATIONS, 1932. Dated this 8th day of February, 1932. 1—(1) These Regulations may be cited as the National Health Insurance (Approved Societies) Amendment Regulations, 1932, and shall be read as one with the National Health Insurance (Approved Societies) Consolidated Regulations, 1918 to 1930. (2). In these Regulations, unless the context otherwise requires:— (3). The Interpretation Act, 1889, as modified and adapted by or under the Adaptation of Enactments Act, 1922 (No. 2 of 1922) applies to the interpretation of these Regulations as it applies to the interpretation of an Act of the Oireachtas. 2. The following paragraph shall be substituted for paragraphs 8 and 9 of the First Schedule Part I to the Approved Societies Consolidated Regulations, 1918, as amended by Article 9 of the Approved Societies Amendment Regulations, 1922. 8. A Ledger in ordinary form containing the following accounts, so far as they are applicable to the circumstances of the Society, subject that in the case of accounts numbered (i), where the rules of a Society provide for separate valuation for men and for women, the transactions relating to men and women respectively will be shown in separate accounts :— (i) Benefit Fund Account and accounts subsidiary thereto. (ii) Contingencies Fund Account. (iii) Administration Account, which will include all charges incurred on account of administration which were due for payment during the year. (iv) National Health Insurance Fund Reserve Values Account. (v) Either an Investment Account for each investment or an Investment Account for total investments together with a Register of Investments showing, as regards each investment purchased by the Society, its cost, together with a record of its nominal value, such particulars as may be necessary to identify it and the place where the scrip, security, or other document of title is deposited. (vi) Investment Cash Account, unless a separate Cash Book is kept for Cash for Investment. (vii) National Health Insurance Fund Investment Account. (viii) National Health Insurance Fund Current Account. (ix) Account relating to Compensation or Damages recovered by the Society on behalf of members and accounts subsidiary thereto. (x) Members' Compensation Advance Account and Accounts subsidiary thereto. (xi) Any other Accounts which may be required in any particular case: PROVIDED THAT SUCH LEDGER shall not be required to be kept where the Society keep an Approved Register of Advices in form approved by the Irish Insurance Commissioners. 3. The following shall be substituted for Article 45 of the Approved Societies Consolidated Regulations, 1918. Every Society and every branch of a Society shall keep in respect of each year a record in a form to be approved by the Commissioners, showing the overpayments, if any, of benefits for the year, and the manner in which such overpayments are dealt with. 4. These Regulations shall have effect as from the 1st day of January, 1929. Given under the Official Seal of the Irish Insurance Commissioners this Eighth day of February in the year One Thousand Nine Hundred and Thirty-two. J. A. DUFFY, A person authorised by The Irish Insurance Commissioners to sign on behalf of their Secretary.