prepayments
External auditors have raised concerns regarding Barking and Dagenham Council's prepayment of contributions to its Pension Fund.
External auditors BDO raised concerns in December 2025 regarding Barking and Dagenham Council's prepayment of contributions to its Pension Fund and loans between the Fund and the council. A report to the Pension Committee said these issues, relating to the period 2019/20 to 2022/23, led to a disclaimer of opinion. The concerns were discussed by the Pension Committee in December 2025.
Specifically, the auditors noted that prepayments made by the council between 2019/20 and 2021/22 were not reflected in the actuary's Rates and Contributions Certificate. These prepayments are contributions made by the council to its Pension Fund in advance.
Key facts
- External auditors BDO raised concerns in December 2025 about Barking and Dagenham Council's prepayments to its Pension Fund. Source
- These concerns, relating to 2019/20 to 2022/23, also covered loans between the Pension Fund and the council. Source
- The auditors' report referred to a disclaimer of opinion due to these issues. Source
- Prepayments from 2019/20 to 2021/22 were not in the actuary's Rates and Contributions Certificate. Source
- The Pension Committee discussed the concerns at its meeting on 17 December 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.