PART 2Administration

Administering authorities

Accounts and audit54

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 M1 is the year ending on 5th April 2016 and each year ending on 5th April after that year.