All public sector pension schemes are subject to regular actuarial valuation.The main purposes of the actuarial valuation are:"to assess the value of the liabilities accrued under the scheme up to the valuation date;""to compare the value of the liabilities with the value of the assets deemed to be applicable for assessing funding levels, and""to make a recommendation on the contributions to be paid scheme participants."The resource accounts for the schemes are produced in accordance with Treasury guidelines on resource accounting, and contain a report on the scheme liabilities, with the exception of NILGOS, whose accounts are incorporated into their annual report. Copies of the accounts are published and placed in the Library. Library References are included in the following table.The table shows the date at which the last full actuarial valuation for each of the Northern Ireland public sector pension schemes was carried out and the date at which the next valuation is due. Pension scheme Date at which last actuarial valuation was carried out Date at which next actuarial valuation is due House of Commons Library Reference for Accounts/Annual Report Principal civil service pension scheme (Northern Ireland) 31 March 2003 31 March 2007 HC504 Northern Ireland teachers’ superannuation scheme 31 March 2004 31 March 2008 HC499 NI local government officers’ superannuation scheme 31 March 2004 31 March 2007 HC583 Police superannuation scheme 31 March 2006 31 March 2007 HC676 Health service superannuation Scheme 31 March 1999 Currently under way HC492 Fire service superannuation scheme 31 March 2004 31 March 2007 HC600