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Local Government Pension Scheme Regulations (Northern Ireland) 2000

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Accounts audit and annual report

L2.  (1)  The Committee shall keep accounts of all income and expenditure of the fund.

(2) The Secretary of the Committee shall make up the accounts of the income and expenditure of the Committee to the end of each financial year and shall forward three copies of a statement of such accounts duly signed and dated by him to the Department not later than 30th June after the expiration of the financial year to which the accounts relate.

(3) The accounts kept by the Committee shall be audited annually by a local government auditor who shall report on the accounts audited and shall send his report, together with two audited copies of the statement of such accounts duly signed by him, to the Department within 14 days after completion of the audit.

(4) The Department on receipt of the auditor’s report and the audited copies of the statement of accounts shall send a copy of such report and statement of accounts to the Secretary of the Committee who shall—

(a)lay such copy of the report and statement of accounts before the next meeting of the Committee; and

(b)forward a copy of such report and statement of accounts as aforesaid to each employing authority.

(5) The local government auditor may require—

(a)the production before him of all books and documents of the Committee which he thinks necessary for the purpose of the audit;

(b)any person holding or accountable for any such book or document to appear before him at the audit or any adjournment thereof; and

(c)any such person to make and sign a declaration as to the correctness of the book or document.

(6) The Committee shall annually at such time as the Department may direct make to it a report of its proceedings during the preceding year, and the Department shall lay a copy of such report before the Assembly.

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