JLN Process - Reserve Fund Management

Process Group

Financial Operations Management


Assure sustainability of the health insurance scheme, and to buffer the scheme from unpredicted liabilities
by maximizing investment income


  • Excess income from previous years

  • Contribution from the treasury specifically ear-marked for reserves

  • Other sources of income which can be channeled to the reserve fund (such as settlement of litigation in favor of the reserve fund, windfall profits, etc.)


  • Reserve fund should be an amount as a percentage of predicted claims payouts for the next year of a percentage which is consistent with international reserve accounting standards. Normally the fiscal oversight agency of a country (insurance commission, central bank, or the treasury) determines the percentage

Measurable Outcomes

  • Reserve fund reasonably assures the sustainability of the Fund

  • Reserve fund grows at a rate commensurate with other comparable reserve funds


Did you encounter a problem or do you have a suggestion?

Please contact our Service Desk

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-sa/4.0/