# The Local Government Pension Scheme Regulations 2013, Regulation 56: Accounts and audit


(1) After any of its pension funds has been audited, an administering authority must immediately send copies of the following to each body whose employees are active members—
(a) a summary of the revenue account and balance sheet of the fund; and
(b) any report by the auditor.
(2) The pension input period for the purposes of section 238 of the Finance Act 2004 is the year ending on 31st March 2015 and each year ending on 31st March after that year.

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Source: https://www.legislation.gov.uk/uksi/2013/2356/regulation/56 (the official version)
Page: https://openlegislation.uk/local-government-pension-scheme-regulations-2013/regulation-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.