Section 98 Amendment paving way for separation of LGPS accountsI1I2

In section 20 of the Local Audit and Accountability Act 2014 (general duties of auditors), for subsection (3) substitute—

“(3)

If a statement of accounts prepared by a relevant authority under this Act includes both—

(a)

accounts of a pension fund maintained by the authority under regulations under section 1 of the Public Service Pensions Act 2013 as they relate to local government workers (within the meaning of that Act), and

(b)

other accounts of the authority,

the authority’s local auditor must give a separate opinion on the part of the statement that relates to the accounts of the pension fund.”