• Both the internal and external actuaries may be mandated to report to the external authority that has jurisdiction over the social security institution.
• If necessary, the management should propose measures, for board approval, to ensure the sustainability of the programme.
• Actuarial reports should be prepared in accordance with international standards such as those recommended by the International Actuarial Association.

Section B.4 provides more guidelines on actuarial soundness, with corresponding structures and mechanisms to facilitate the application of the guidelines.