... July 2003.14 CIPFA Pensions Panel, Guidance on Preparing and Maintaining a Funding Strategy Statement, CIPFA, March 2004. Also Guidance on Preparing and Maintaining a Funding Strategy Statement ... continue to see pensions as an important tool in recruitment and retention. << Contents3 9Local government pensions in EnglandAudit CommissionIntergenerational transferPassing something ... People, Saving and Pensions, DWP research report no. 438, Department for Work and Pensions, 2007, chapter 6.18 Communities and Local Government, Pension Changes: an Update on the New Local Government...