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The New Firefighters’ Pension Scheme Order (Northern Ireland) 2007

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Excess amounts: information

88.—(1) Beginning with the financial year ending on 31st March 2007, the Board shall, in relation to each financial year, send the following information in writing to the Department—

(a)the total amount that the Board estimates will be payable out of its FPF in that year;

(b)the total amount that the Board estimates will be credited to its FPF in that year;

(c)the Board’s un-audited statement of accounts for that year, prepared and approved in accordance with paragraph 15(2) of Schedule 1 to the Fire and Rescue Service (Northern Ireland) Order 2006;

(d)the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

(e)the total amount payable out of the Board’s FPF in that year; and

(f)the total amount credited to the Board’s FPF in that year.

(2) In relation to the financial year ending on 31st March 2007, the Board shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department six weeks after the coming into operation of this Order (“the initial estimate”).

(3) In relation to each financial year ending on or after 31st March 2008, the Board—

(a)shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in September in the financial year before the year in question (“the estimate”); and

(b)if the Board revise the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

(4) The Board shall send the information referred to in sub-paragraphs (c), (e) and (f) of paragraph (1) to the Department in July in the financial year following the year in question (“the un-audited information”).

(5) The Board shall send to the Department as soon as reasonably practicable after the Board’s auditor issues his certificate and opinion on the Board’s accounts for the year in question (“the audited information”)—

(a)the information referred to in sub-paragraph (d) of paragraph (1); and

(b)if the Board revise the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

(6) For the purposes of this article, the auditor issues his certificate and opinion when, in accordance with paragraph 15(4) of Schedule 1 to the Fire and Rescue Services (Northern Ireland) Order 2006—

(a)he enters on the Board’s statement of accounts for the relevant year—

(i)a certificate that he has completed the audit; and

(ii)his opinion on the statement; or

(b)where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.

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