Paragraph 93 Excess amounts – informationI1

the total amount that the Board estimate will be payable out of their FPF in that year;

the total amount that the Board estimate will be credited to their FPF in that year;

the Board’s un-audited statement of accounts for that year;

the Board’s statement of accounts for that year, as it is after the Board’s auditor issues his certificate and opinion, including or together with that certificate and opinion;

the total amount payable out of the Board’s FPF in that year; and

the total amount credited to the Board’s FPF in that year.

shall send the information referred to in sub-paragraphs (a) and (b) of paragraph (1) to the Department in March in the financial year before the year in question (“the estimate”); and

if the Board revises the information referred to in those sub-paragraphs after it sends the estimate to the Department, may send that revised information to the Department in September during the year in question (“the revised estimate”).

the information referred to in sub-paragraph (d) of paragraph (1); and

if the Board revises the information referred to in sub-paragraphs (e) and (f) of paragraph (1) after it has sent the un-audited information to the Department, that information as revised.

he enters on the Board’s statement of accounts for the relevant year—

where he makes a report to the Board at the conclusion of the audit, he includes the certificate and opinion referred to in sub-paragraph (a) in that report instead of making an entry on the statement.