scottish local government pension scheme guidance on using LGPS financial statements


This guidance on using Scottish Local Government Pension Scheme financial statements may be of particular interest to those with Scottish LGPS governance responsibility. It is intended to support, rather than replace, specific training on LGPS matters. The guidance includes:

  • the role of the financial statements

  • the nature of the Scottish LGPS

  • key aspects in understanding the financial statements

  • some example questions which may arise