Police authorities now operate a separate pensions account into which are paid officers’ contributions and an employer’s contribution (currently 24.6 per cent. of pensionable pay) and out of which pension payments are made. Wiltshire police authority has recently provided the Home Office with its unaudited accounts for 2006-07 which show a £3,066,000 deficit in their pensions account. In November 2006, Wiltshire police authority estimated a deficit of £3,296,000 in their pensions account for the 2007-08 financial year. Under the new system of funding for police pensions, any deficit in an authority’s pensions account is reimbursed with a grant from central Government each year; any surplus is recouped.