Resource accounts exercise

This page is for staff involved in the preparation of Remuneration Reports required for the Annual Resource Accounts exercise. This page will be of particular interest to Finance directors and managers and Pension leads.

How to complete your Resource Accounts exercise - a step by step guide

Step 1 - Send your January Interface

Ensure your January interface is accurate and sent to us without delay.

Step 2 - Identify your Senior Management team members

Identify your Senior Management team members and complete Annex 13A. Send Annex 13A to us.

Step 3 - Disclose salary, pension and compensation information

Note the guidance for the disclosure of salary, pension and compensation information in Section 13 of the Employer Pension Guide (EPG). There will be an EPN each year to initiate the process, highlight any changes and provide links to the relevant annexes.

Step 4 - Do you need information on Ministers?

If you need to obtain pension information on Ministers covered by the Remuneration Report, you will need to complete Annex 13B of the EPG and send it to Buck (the administrator of the Parliamentary Contributory Pension Fund). Please see the process map for PCPF disclosure of pension information for more details.

Step 5 - Send the notice from EPG Annex 13D

Send the notice contained in Annex 13D of the EPG to all staff covered by the Remuneration Report.

Step 6 - Provide evidence from auditors

Provide us with evidence from your auditor, if your audit date has changed.

Step 7 - Speak to the Scheme Administrator

You should ask us for the details of the number and total additional accrued pension liabilities, payable by the PCSPS/alpha, for individuals who retired early on health grounds during the year, and disclose in the notes to the departmental resource accounts.

Resource Accounts - supporting information

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