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The National Health Service Superannuation Scheme (Scotland) Regulations 1995

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Accounts and actuarial reports

U3.—(1) The Secretary of State will keep accounts of the scheme in a form approved by the Treasury.

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

(3) The Government Actuary will prepare an actuarial report of the scheme at 31st March 1999 and at the expiration of every period of 5 years after that date.

(4) The Government Actuary will send copies of each actuarial report of the scheme to the Secretary of State and the Treasury.

(5) Employing authorities shall keep records of all contributions deducted from pensionable pay in such manner as is approved by the Secretary of State and, except where the Secretary of State waives such requirement, provide a statement in respect of such matters to the Secretary of State within 2 calendar months of the end of each financial year.

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