Subject
Timetable for 2015-16 HSC Pension
Scheme Annual Accounts
Circular Reference: HSC(F) 17-2016
Date of Issue: 25/02/2016
TRIM REF: DH1/16/54091
For Action by:
The Director of Operations BSO
The Director of Human Resources DHSSPS
For Information to:
The Director of Finance BSO
The Director of Finance DHSSPS
Summary of Contents:
Timetable for production and certification of 2015/16
HSC Pension Scheme annual accounts
Related documents:
HSC(F) 17-2016 - Annex B
HSC(F) 17-2016 - Annex C
Superseded Documents:
Expiry Date:
July 2016
Enquiries:
Any enquiries about the contents of this Circular should
be addressed to:
Andrew Snowdin
HSC Pension Scheme Accountant
DHSSPS
Room D3
Castle Buildings
Stormont
BELFAST
BT4 3SQ
Tel: 028 9076 5649
Andrew.snowdin@dhsspsni.gov.uk
Status of Contents:
Action
Implementation:
2015-16
Additional Copies:
TIMESCALES FOR 2015-16 HSC PENSION SCHEME ANNUAL
ACCOUNTS
Timetable
1. The purpose of this circular is to confirm the timescales for the preparation, audit and
certification of the HSC Pension Scheme annual accounts 2015/16, including the
information required by DHSSPS Finance from BSO Pension Services, DHSSPS
Policy Branch and GAD.
2. The timetable is set to enable HSC Pension Scheme accounts to be laid before the
Assembly by the summer recess (1 July 2016). The timetable is shown at Annex A.
3. Please note that all dates given are the latest dates by which the action must have
been taken. BSO Pension Services, DHSSPS Policy and GAD should advise the
Department if they are not able to meet dates outlined in this timetable.
4. In order to meet faster closing deadlines the 2015-16 timetable is very challenging. It
can only be achieved if Senior Management is fully committed and action is taken to
ensure that all parts of the organisation contribute appropriately and on a timely basis
to the processing of financial information.
5. It is essential that BSO Pension Services manage the process surrounding the
production of the information required for the annual accounts effectively, and that
this information produced for audit is of a high standard and has been subjected to an
evidenced quality review at a senior level in the organisation.
Action
6. The BSO Operations Director and DHSSPS Human Resources Director are asked to
bring this letter and guidance to the attention of staff involved in supplying
information for the accounts preparation.
Should you have any queries, please contact Andrew Snowdin on (028) 9076 5649.
Yours faithfully
CHARLES BARNETT
Financial Accounting Unit
Annex A
HSC Pension Scheme
Timetable for 2015/16
Valuation
to be used
Timetable
2012 full
PROCESS FOR SUPPLYING ROLL
FORWARD INFORMATION TO
GAD TO ENABLE CALCULATION
OF PENSION SCHEME LIABILITY
DHSSPS
FAU
DHSSPS
Policy
BSO
Pension
Services
It has been agreed that roll forward
information will be supplied by
Financial Accounting Unit (FAU) to
GAD for 11 months to 29/02/16.

To enable this, Pension Services
(PS) will complete the annual
return, Annex B, as at 29/02/16
and send to FAU by 11/03/16.
Some estimates may be
required.
PS

Additional information re
capitalised enhanced retirements
as at 31/03/16 will be supplied
by PS to FAU by 04/04/16.
PS

Membership stats will be
completed as usual by PS as at
31/03/16 and be submitted to
FAU by 08/04/16.
Please note that all interfaces
concerning membership
statistics MUST be up-to-date.
Please inform FAU if this is
not the case
PS

Payroll information also to be
supplied by PS to FAU by
08/04/16.
PS

FAU
FAU will produce an accruals
TB as at 29/02/16 and use this to
submit roll forward info to GAD
by 15/04/16.
GAD
PROCESS FOR COMPLETING
RESOURCE ACCOUNTS

Annual return, Annex C, as at
31/03/16 to be submitted by PS
to FAU by 15/04/16.

Control accounts to be up-todate and cleared of any old
transactions so that balances are
bona fide debtors/creditors or
due to timing differences.

GAD will produce draft 2016
report for review by 06/05/16.

PS/FAU/Policy to review draft
report and feedback comments
to GAD by 12/05/16.

GAD to finalise report by
13/05/16.

Draft accounts to be submitted
to NIAO/KPMG by 27/05/16.
PS
FAU
PS
GAD
FAU
Policy
PS
GAD
FAU
AUDIT AND FINAL
CERTIFICATION
2012 full

Audit field work to commence
31/05/16. All queries to be
resolved by all.
FAU

Draft Report to those charged
with Governance to be issued to
FAU (at least 2 days before
DARAC) 27/06/16
NIAO/
FAU

Responses to be made to draft
Report to those Charged with
Governance.
FAU

Final accounts approved by
DARAC 29/06/16

Accounts to be certified end of
June 2015 (AO 29/06/16;
C&AG 30/06/16) and laid
before the Assembly by 1 July
2016
FAU
FAU/
NIAO
Policy
PS
GAD
Policy
PS
GAD