ICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.

This document explains:

• how the Local Government Pension Scheme works in practice,
• key information flows between employing bodies, pension funds and actuaries,
• the content and purpose of annual accounting reports and triennial valuations,
• key accounting requirements for employing bodies, and
• the role of external auditors.