Disclosure of the actuarial valuation of defined benefit liabilities
Barking and Dagenham's Pensions Committee is addressing past audit issues concerning pension liability disclosure.
Barking and Dagenham's Pensions Committee reviewed the audit plan for the 2025/26 financial year in June 2026, presented by auditors Grant Thornton. Grant Thornton is working to resolve issues from the previous year's audit, which resulted in a disclaimer of opinion for the year ended 31 March 2025. This disclaimer was due to a scope limitation caused by the local audit backstop.
The disclosure of the actuarial valuation of defined benefit liabilities refers to the reporting of pension obligations, which was identified as a key risk in the audit plan. The scope limitation in the 2024/25 audit restricted the time available for audit work on these liabilities.
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