File:The Local Government Pension Reserve Fund (Scotland) Regulations 2003 (SSI 2003-580).pdf
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[edit]The Local Government Pension Reserve Fund (Scotland) Regulations 2003 ( ) | |
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Title |
The Local Government Pension Reserve Fund (Scotland) Regulations 2003 |
Description |
English: These regulations require each local authority to set up a fund which will record pension scheme deficits and surpluses for which local authorities have responsibility. This fund will be separate from the local authority’s general fund, and anything accounted for in this fund will not form part of the local authority’s general fund. This is to comply with section 12 of the Local Government in Scotland Act 2003, in terms of which it is the duty of local authorities to observe proper accounting practices. This includes those practices which by reference to any generally recognised code or otherwise, are regarded as proper accounting practices to be observed in the preparation and publication of accounts of local authorities. From this year local authorities will have to observe the CIPFA-LASAAC “Code of Practice on Local Authority Accounting in the UK- A Statement of Recommended Practice” which changes the way they account for pension scheme deficits and surpluses in line with Financial Reporting Standard 17 (FRS17). |
Publication date | 26 November 2003 |
Authority file | ISBN: 0110625404 |
Source | |
Subjects InfoField | LOCAL GOVERNMENT; COUNCIL TAX |
Categories InfoField | Council procedures; LOCAL GOVERNMENT; COUNCIL TAX |
Licensing
[edit]This file is licensed under the United Kingdom Open Government Licence v3.0. | |
See also: Meta for information on usage on Wikimedia wikis. Open Government License 3OGL 3http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3true
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Date/Time | Thumbnail | Dimensions | User | Comment | |
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current | 00:39, 5 November 2020 | 1,239 × 1,752, 3 pages (174 KB) | Fæ (talk | contribs) | UK legislation project 2003 (Scottish Statutory Instruments) SSI 2003-580 #404 |
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Short title | The Local Government Pension Reserve Fund (Scotland) Regulations 2003 |
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Image title | Council procedures, LOCAL GOVERNMENT, COUNCIL TAX |
Author | |
Software used | FOP 1.0 |
Conversion program | Apache FOP Version 2.1 |
Encrypted | no |
Page size | 595.276 x 841.89 pts (A4) |
Version of PDF format | 1.4 |