The Comptroller and Auditor General (C&AG) has qualified his audit opinion on the 2010-11 Civil Superannuation accounts which report the financial results of the Principal Civil Service Pension Scheme (PCSPS) and a number of other small public sector pension schemes.

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Amyas Morse, the Comptroller and Auditor General (C&AG), has qualified his audit opinion on the 2010-11 Civil Superannuation accounts which report the financial results of the Principal Civil Service Pension Scheme (PCSPS) and a number of other small public sector pension schemes.

The C&AG has qualified his audit opinion in two respects:

Most pensions awarded under the PCSPS are linked to a member’s length of qualifying service and salary. In a quarter of the cases (by value) tested by the NAO, insufficient evidence was provided to confirm that the correct payment had been made.

In future, ensuring the systematic retention and maintenance of members’ records which need to be held over several decades should be a priority for the Scheme.

31 January 2012

HC 1013 2010-2012

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