The Health and Personal Social Services (Superannuation), Health and Social Care (Pension Scheme) (Amendment No.2) Regulations (Northern Ireland) 2014

Amendment of regulation 97

5.  For regulation 97 (Accounts and actuarial reports), substitute—

“Accounts and actuarial reports

97.— (1) The Department must keep accounts for the scheme in a form approved by the Department of Finance and Personnel.

(2) The accounts are to be open to examination by the Comptroller and Auditor General.

(3) In respect of a member, an employing authority must keep a record of all—

(a) contributions paid under regulations 10, 72 and 73A;

(b) contributions due under regulations 10, 72 and 73A but unpaid;

(c) contributions paid under regulation 11(1);

(d) contributions due under regulation 11(1) but unpaid;

(e) hours, half-days or sessions constituting part-time superannuable employment for the purposes of regulation 78;

(f) superannuable pay;

(g) absences from work referred to in regulations 65 and 66;

(h) commencements and terminations of superannuable employment;

(i) reasons for terminations of superannuable employment.

(4) That record is to be in a manner approved by the Department.

(5) Except where the Department waives such requirement, an employing authority must provide the Department with a composite statement in respect of all scheme members covering all the matters referred to in paragraph (3) within 2 months of the end of a scheme year; this is subject to Schedule 2.

(6) Where an employing authority has provided the information in accordance with paragraph (5) and subsequently there is then a change to any of that information, that employing authority must, within 1 month of the change, provide the Department with the revised information.

(7) In respect of each scheme year an employing authority must, within 2 months of a request and in a manner prescribed by the Department, provide the Department with details of the total contributions paid for all scheme members under regulations 10, 11, 72 and 73A.

(8) Where an employing authority has provided the information requested at paragraph (7) and subsequently there is a change in those details, that employing authority must, within 1 month of the change, provide the Department with the revised details.

(9) An employing authority must, no later than 1 month before the beginning of each scheme year, and in a manner prescribed by the Department, provide the Department with a statement of estimated total contributions due under regulations 10, 11, 72 and 73A for that scheme year.”.