Our annual statements of accounts

SPPA prepares and publishes a statement of accounts for the NHS Pension Scheme (Scotland) each year on behalf of Scottish Ministers. The accounts are audited by Audit Scotland who also provide an opinion on the statements.

The statements cover a range of topics including: how the pension scheme was managed, budget compared to outturn, the scheme actuary’s assessment of pension liabilities at 31 March, the cost of accruing service and income received.

The annual statements are prepared in accordance with the relevant provision of the Government’s Financial Reporting Manual which also defines the accounting policies and standards. The relevant International Accounting Standards (adapted or interpreted for the public sector) are IAS19: Employee Benefits and IAS 26: Reporting by Retirement Benefit Plans.

Accounts statements

2018-2019

2017-2018

2016-2017

2015-2016

Please contact us if you wish to access account statements from previous years.

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