Regulation 39(1) Where the Director-General suspects that a member of the scheme has inflated the salary of that member with intent to defraud the scheme, the Director-General shall cause an investigation to be conducted in respect of (a) the ability of the member to influence the level of the members salary; (b) the age of the member; (c) the oral examination of persons; (d) relevant documents, books of accounts, financial and bank statements; (e) information or documents from a public or private institution for the purpose of the investigation; and (f) any other information necessary to carry out the investigation. (2) Where the investigation reveals that the salary was genuinely earned, the Director-General shall proceed to compute and pay the appropriate benefit to the member. (3) Where the investigation confirms inflation of the salary figures or any other irregularity in the salary figures, the Director-General shall reject the salary figures and determine the acceptable or true salary figures and pay to the member the right pension or benefit. (4) In determining the right pension the Director-General shall first determine the appropriate best three years average salary. (5) The basic salary for a current year shall be obtained by increasing the previous year's annual salary by indexation rate plus five percent or any other rate that may be determined by the Trust in consultation with the Authority. (6) The best three years average salary shall then be determined to obtain the level of pension or the twenty-five per centum lump sum where applicable. (7) Any excess contribution shall be refunded to the contributor at the ninety-one days treasury bill rate or any other rate determined by the Trust in consultation with the Authority. (8) In this regulation "defraud" includes a willful act, omission or concealment, surprise, trick, cunning, dissembling and an unfair means on the part of an employer or member of the scheme to take undue advantage of, deprive or cheat the Scheme.