Issue

actuarial assumptions

2 stories · 2 councils

The audit of pension fund financial statements, which rely on actuarial assumptions, is currently underway at Tower Hamlets Council.

Tower Hamlets Council's Audit Committee reviewed a plan for the audit of its Pension Fund's financial statements for the year ending March 31, 2026, in September 2026. External auditors Ernst & Young (EY) presented the plan, with fieldwork nearing completion. An Audit Findings Report is expected at the November 2026 Audit Committee meeting, along with an expected disclaimer opinion.

In November 2025, Westminster Council's Audit and Performance Committee reviewed the Pension Fund's performance, examining its audited Statement of Accounts and Audit Findings Report for 2024-25. Investment consultants and actuaries were present to provide context to the accounts, which showed the fund had surpassed £2 billion.

Actuarial assumptions are estimates used by actuaries to calculate future pension liabilities and contributions, and to estimate future financial outcomes for pension funds. These estimations are crucial for assessing the financial health and future prospects of council pension funds.

Key facts

  1. Tower Hamlets Council's Audit Committee reviewed an audit plan for the Pension Fund's financial statements in September 2026. Source
  2. External auditors Ernst & Young (EY) presented the audit plan to Tower Hamlets Council. Source
  3. An Audit Findings Report is expected at Tower Hamlets Council's November 2026 Audit Committee meeting. Source
  4. Westminster Council's Audit and Performance Committee reviewed the Pension Fund's performance in November 2025. Source
  5. Westminster Council's Pension Fund surpassed £2 billion, according to a report in November 2025. Source
About this summary

This summary was written automatically from our published stories and the council meeting records they draw on. It describes what councils have discussed and decided; it does not take a view on any decision. Each key fact links to the story it comes from. Updated 30 September 2026. Spotted a mistake? Email community@opencouncil.network.

Latest stories

  1. Pension Fund Audit Plan Details Key Risks and Audit Strategy Tower Hamlets Council's Audit Committee has reviewed a plan detailing key risks associated with the upcoming audit of the Pension Fund's financial statements for the year ending... Tower Hamlets 25 September 2026
  2. Pension Fund Performance Under Scrutiny at Westminster Council Westminster Council's Pension Fund performance was recently reviewed at the Audit and Performance Committee meeting, where councillors examined the audited Statement of Accounts... Westminster 6 November 2025