PART 1INTRODUCTORY AND GENERAL
CHAPTER 2SCHEME REPORTS AND ACCOUNTS
Actuarial reports and accounts3
1
The following paragraphs apply to the Health and Social Care Pension Scheme as set out in these Regulations and the 1995 Regulations.
2
The Department shall keep accounts of all income and expenditure of the Scheme in a form approved by the Department of Finance and Personnel.
3
The accounts shall be open to examination by the Comptroller and Auditor General.
F13A
The Scheme actuary must prepare an actuarial report of the scheme as at the 31st March 2012.
3B
The Scheme actuary must send a copy of the actuarial report of the scheme to the Department and the Department of Finance and Personnel.
3C
Where the Department indicates to the Scheme actuary that the actuarial report referred to in paragraph (3A) is also used for the purposes of establishing a scheme under section 1 of the Public Service Pensions Act (Northern Ireland) 2014 (“the proposed new scheme”), the Scheme actuary must prepare the report taking account of any Department of Finance and Personnel directions given from time to time pursuant to sections 11(2) and 12(3) of that Act (including any specific requirements in those directions relating to a preliminary valuation undertaken for the purposes of setting the employer cost cap for the proposed new scheme).
F44
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F35
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F26
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