This comprehensive guide to preparing Local Government Pension Scheme Fund Accounts has been fully updated and enhanced to reflect user experience, and is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
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This fully revised edition reflects the reporting requirements for LGPS funds in the Code of Practice on Local Authority Accounting in the United Kingdom 2016/17, along with revised reporting requirements introduced by legislation or statutory guidance issued after the publication of the Code, as well as established elements of best practice.
New for 2016/17 are further disclosures in line with the new Management Expenses Guidance 2016 and adoption of the IFRS 13 fair value requirements, as well as enhanced guidance notes for certain notes to the accounts.
This publication also contains an associated accounts disclosure checklist. If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
The checklist is in the form of a series of questions. If the answer to any question is no, then a justification for departing from the Code should be given and potentially disclosed in the accounts, where the impact of departures is material.
For ease of use, the example accounts, notes and disclosure checklist are all fully cross-referenced to the Code requirements, wherever appropriate.
The digital, online version is available as a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and login to CIPFA’s website to access the publication.
Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.
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Code of Practice on Local Authority Accounting in the United Kingdom 2016/17