Mr Neil, who made a statement to the Scottish Parliament on the report, said an internal investigation at the health authority found no evidence of waitingtime manipulation or coercion of staff.
There was no effective maximum waitingtime either for a GP appointment or for hospital treatment - although the hospital waiting lists stood at over 1.1 million and many patients were waiting more than 18 months even for the most urgent treatment, with rates of death from cancer and heart disease amongst the highest in Europe.