The Local Government Pension Scheme Regulations 2013 require an administering authority to publish a pension fund annual report on or before 1st December following the Scheme year end. This annual report should contain an external auditor’s opinion on the pension fund’s statement of accounts, which is a ‘consistent with’ opinion referring to that given on the administering authority’s statement of accounts. Unfortunately due to a delay in the opinion being issued on the administering authority’s statement of accounts, the Fund is unable to comply with the requirements set out above.
The annual report will be republished once the external auditor has issued its opinion on the Pension Fund.
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