UK Atomic Energy Authority Pension Schemes
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1 UK Atomic Energy Authority Pension Schemes Introduction 1. This Estimate covers the provision of pensions and lump sums to retired members or their dependants, transfer values for members transferring to other schemes and repayments of contributions under the UK Atomic Energy Authority pension schemes. 2. There are three schemes: the Combined Scheme (CPS), the Principal Non-Industrial Superannuation Scheme (PNISS), and the Protected Persons Superannuation Scheme (PPSS). The schemes cover employees of the UK Atomic Energy Authority, the Civil Nuclear Police Authority, National Nuclear Laboratories, International Nuclear Services, former employees of British Nuclear Fuels plc and some employees of the Health Protection Agency, the Engineering and Physical Sciences Research Council, the Science and Technology Facilities Council, and former UK Atomic Energy Authority employees who transferred to the Ministry of Defence Atomic Weapons Establishment (AWE). The PNISS and PPSS are closed to new entrants. 3. The income consists of contributions from employers and employees, and transfer values in respect of staff joining from other schemes. 4. Assumptions for compared to are: Average pension Average pension Number Annual Weekly Number Annual Weekly Pensioners 16,227 11, ,183 11, Dependants 5,908 5, ,850 5, Associated administrative costs are borne by the UK Atomic Energy Authority who recover the appropriate proportion from the other participating employers.
2 Part I Voted Non-Voted Total Departmental Expenditure Limit Resource Annually Managed Expenditure Resource 279,800, ,800,000 Total Net Budget Resource 279,800, ,800,000 Non-Budget Expenditure - Net cash requirement 239,400,000 Amounts required in the year ending 31 March 2015 for expenditure by UK Atomic Energy Authority Pension Schemes on: Annually Managed Expenditure: Expenditure arising from: Payments of pensions etc to members of the United Kingdom Atomic Energy Authority pensions schemes, related expenditure and non-cash items. Income arising from: Receipts of employees' and employers' contributions and inward transfers. Department for Business, Innovation and Skills will account for this Estimate. Voted Total Allocated in Vote on Account Balance to complete or surrender Departmental Expenditure Limit Resource Annually Managed Expenditure Resource 279,800, ,290, ,510,000 Non-Budget Expenditure Net cash requirement 239,400,000 88,178, ,222,000
3 Part II: Subhead detail ' Plans Provisions Resources Capital Resources Capital Administration Programme Gross Income Net Gross Income Net Gross Income Net Net Net Spending in Annually Managed Expenditure (AME) Voted expenditure A Pensions, transfer values, repayments of contributions - Total Spending in AME Total for Estimate Voted Expenditure Non Voted Expenditure
4 Part II: Resource to cash reconciliation ' Plans Provisions Outturn Net Resource Requirement 279, , ,974 Net Capital Requirement Accruals to cash adjustments -40,400-33,280-65,598 Adjustments to remove non-cash items: Depreciation New provisions and adjustments to previous provisions -308, , ,461 Departmental Unallocated Provision Supported capital expenditure (revenue) Prior Period Adjustments Other non-cash items Adjustment for NDPBs: Remove voted resource and capital Add cash grant-in-aid Adjustments to reflect movements in working balances: Increase (+) / Decrease (-) in stock Increase (+) / Decrease (-) in debtors Increase (-) / Decrease (+) in creditors Use of provisions 268, , ,877 Removal of non-voted budget items Consolidated Fund Standing Services Other adjustments Net Cash Requirement 239, , ,376
5 Part III: Note A - Forecast Combined Revenue Account & Reconciliation Table Gross Programme Costs 308, , ,475 Increases in liability 40,000 39,480 28,671 Interest on scheme liability 268, , ,007 Other expenditure Less: Contributions received -26,700-25,650-24,833 Transfers in -2,200-1,980-1,668 Other income Net Programme Costs 279, , ,974 Total Net Operating Costs 279, , ,974 Resource DEL Capital DEL Resource AME 279, , ,974 Capital AME Non-budget Adjustments to include: Departmental Unallocated Provision (resource) Consolidated Fund Extra Receipts in the budget but not in the FCRA Adjustments to remove: Capital in the FCRA Grants to devolved administrations Non-Budget Consolidated Fund Extra Receipts in the FCRA Other adjustments Total Resource Budget 279, , ,974 Resource DEL Resource AME 279, , ,974 Adjustments to include: Grants to devolved administrations Prior period adjustments Adjustments to remove: Plans Provisions Outturn Consolidated Fund Extra Receipts in the resource budget Other adjustments Total Resource (Estimate) 279, , ,974 '000
6 Part III: Note B - Analysis of Departmental Income ' Plans Provision Outturn Voted Resource AME -28,900-27,630-26,501 Programme Pensions -28,900-27,630-26,501 A Pensions, transfer values, repayments of contributions -28,900-27,630-26,501 Total Programme -28,900-27,630-26,501 Total Voted Resource Income -28,900-27,630-26,501
7 Part III: Note C - Analysis of Consolidated Fund Extra Receipts No CFER income or receipts are expected in , or
8 Part III: Note D - Explanation of Accounting Officer responsibilities The Accounting Officer prepares resource accounts for each financial year. The following individuals are responsible for the expenditure within this Estimate: Accounting Officer: Martin Donnelly Martin Donnelly has personal responsibility for the proper presentation of the department's resource accounts and their transmission to the Comptroller & Auditor General, and is also responsible for the use of public money and stewardship of assets. In discharging these responsibilities, particular regard is given to: - - making judgements and estimates on a reasonable basis; - observing any accounting and disclosure requirements (including any Accounts Direction) and applying suitable accounting policies on a consistent basis; stating whether applicable accounting standards, as set out in the Financial Reporting Manual (FReM), or an organisation s version of it, have been followed, and explain any material departures in the accounts; and - preparing the accounts on a going concern basis. The responsibilities of an Accounting Officer, including responsibility for regularity and propriety of the public finances for which an Accounting Officer is answerable, for keeping proper records and safeguarding assets, are also set out in Chapter 3 of Managing Public Money.
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