Official UK procurement notice
Internal Audit Services — One Manchester (Oct 2026)
Authority: One Manchester (Public body)
What is being bought
Published requirement descriptionOne Manchester is inviting suitably qualified and experienced providers to tender for the delivery of a fully outsourced Internal Audit service.
The appointed provider will be required to deliver a comprehensive, independent and risk-based Internal Audit service across One Manchester Limited and any subsidiaries, associated entities, development vehicles, joint ventures or other group structures operating during the Contract period.
The principal requirements of the service include:
•developing and maintaining a rolling Strategic Internal Audit Plan covering a minimum period of three years
•developing an Annual Internal Audit Plan for approval by ARC, informed by One Manchester’s strategic objectives, risk profile, regulatory obligations and wider assurance framework
•undertaking assurance mapping and coordinating effectively with external auditors and other assurance providers to identify gaps, minimise unnecessary duplication and maximise the value obtained from assurance activity
•delivering individual Internal Audit assignments, including scoping, fieldwork, analysis, reporting, quality assurance and the agreement of practical and proportionate recommendations
•monitoring and independently validating the implementation of agreed recommendations, with appropriate escalation of overdue actions, recurring weaknesses and unresolved high-priority findings.
The full scope is provided within the ITT published alongside this Notice
For more information about this opportunity, please visit the eSourcing portal at:
https://www.delta-esourcing.com/tenders/UK-UK-Manchester:-Accounting%2C-auditing-and-fiscal-services./FCMRH8NK2M
To respond to this opportunity, please click here:
https://www.delta-esourcing.com/respond/FCMRH8NK2M
- How the procedure runs: One Manchester is conducting this procurement as a Competitive Flexible Procedure in accordance with the Procurement Act 2023 and associated regulations. The procedure will comprise an initial assessment of the written Tenders submitted in accordance with the ITT issued alongside this Notice. Following completion and moderation of that assessment, One Manchester may invite shortlisted Bidders to participate in a Tender Validation Presentation and Interview. This second stage of the process will not provide Bidders with an opportunity to improve their Tender, introduce material new information or commitments, amend their commercial offer, or otherwise revise their Tender. One Manchester reserves the right not to undertake the Tender Validation Presentation and Interview where it considers that sufficient information has been provided through the written Tenders to complete the evaluation and identify the Most Advantageous Tender. The detailed arrangements for the validation stage, including the basis upon which Bidders will be invited to participate and the circumstances in which provisional quality scores may be reduced, are set out the ITT issued alongside this Notice.
CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Internal audit services · Statutory audit services
The lotProcurement structure
single lot · value publishedLot #1RenewalPublished value£945,000
- Value
- £945,000 exc. VAT · £945,000 inc. VAT
- Extensions
- The successful bidder will enter into a formal contract with One Manchester for an initial period of 3 years with the option to extend by two further 2-year periods. Any extension will be exercised in accordance with the Contract and will be subject to satisfactory performance, continuing organisational requirements and the relevant approvals.
What it takes to wini
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Evaluation split and conditions of participation as published — the tender pack may add morei
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Published award criteria (3)
- Quality — Refer to section 6
- Price — Refer to sectio 6
- Social Value — Refer to 6.10
No conditions of participation were published on the notice; check the tender documents.
- Price carries 30 of 100 points — a 10% discount moves about 3 points. The method statement decides this lot, not the discount.
- Turnover usually expected at this size: about £629,401 (twice the annual value).
Price arithmetic assumes straight proportional scoring — the tender pack may use another formula. Turnover is an indicative market norm (≈2× annual value), not a published condition.
Competition analysis · published record, not a forecast of who will bid
Accounting and auditing services (CPV 7921) in North West England — and who usually turns up
One Manchester has too little published record in this market to describe on its own; the North West England market stands beside whatever it has. Frameworks and DPS are kept out: they attract a different number of bids. Whole-market view: Accounting and auditing services (CPV 7921) →
How the contest usually goes
This buyer’s published record next to the market where the work is delivered — contested contracts only, counted per lot
i
How often small and medium firms win.
Share of awards where the winner’s size is known.
The counts under this question show how many awards have a known supplier size.
No small-firm winners recorded among this authority’s published awards in this sample.
i
How often local firms win similar work.
Winners with a registered address in the delivery region, out of awards with a known address.
Here, local means registered in North West England.
A local branch does not count if the registered address is elsewhere.
Most of this buyer’s recorded winners are registered in North West England.
i
How long buyers here take to decide after bids close.
Middle value in days from the deadline to the first award notice, on competitions that published both dates.
Only decided tenders count, so slow ones still waiting are not in.
Half of these awards were announced within 35 days of the bid deadline.
i
How often work is awarded with no recorded rival.
Direct awards and tenders where every published lot count shows one bid.
The market share is a minimum: some awards have no bid count.
Thin markets produce this too; it is not proof of a tailored specification.
Missing bid counts may hide more single-bid awards. This share is a minimum.
How many bids did past lots attract?
i
How many bids past lots received.
Each colour is a bid-count range. Only competed lots with a published count are included.
Past bids do not predict this tender.
1 bid0%
2–347%
4–637%
7+16%
How did awards compare with estimates?
i
Where winning prices landed against estimates.
Each colour shows awards below, close to or above the published estimate, one lot at a time.
Past prices are a guide, not a bid price.
Below estimate29%
Within ±2%29%
Above estimate43%
Assess each lot i
What past awards tell you about each lot.
See the forecast, this buyer’s earlier suppliers and firms with relevant wins.
No supplier is confirmed as a bidder.
i
What past awards tell you about each lot.
See the forecast, this buyer’s earlier suppliers and firms with relevant wins.
No supplier is confirmed as a bidder.
Open a lot for its forecast, this buyer’s previous supplier and possible competitors — from published award history, not a bid list
Lot #1CPV 7921Published estimate£945,000
i
How many bids this lot may attract.
The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.
Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative. The bar shows 19 past lots.
A forecast, not a list of bidders.
1 bid0%
2–347%
4–637%
7+16%
i
Where the winning price may land.
The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.
No comparable awards for this lot yet.
A guide, not a price to bid.
Who has supplied this buyer on similar work? i
Who has done similar work for this buyer.
Past contracts are matched by buyer, title and type of work.
A past supplier may not bid again.
i
Who has done similar work for this buyer.
Past contracts are matched by buyer, title and type of work.
A past supplier may not bid again.
| Supplier | This buyer’s earlier contract | Lot | Award value | Match |
|---|---|---|---|---|
| — | ||||
Who could compete for this lot? i
Who could compete for this lot?
Firms with relevant past wins. On a framework, we show firms on that agreement.
None is confirmed as a bidder.
i
Who could compete for this lot?
Firms with relevant past wins. On a framework, we show firms on that agreement.
None is confirmed as a bidder.
| Supplier | Won in this category | Live contracts | Award vs estimate | |
|---|---|---|---|---|
| — | ||||
Coverage and what to read with care
- Each figure explains itself. The on a figure says what it is, how it is counted and which scope this notice’s own record came from (class, division, all categories, or the authority’s 24-month row). The two sides are never blended. A lot’s own market is read at its delivery region where the lot names one; where it names several, or none that can be resolved, the chart falls back to the UK-wide record for the same category and says so under the bar. An empty cell means the source published nothing usable. Long form: Methodology.
- When we call out a difference. A buyer figure is only flagged against the market when the sample is large enough that the gap is unlikely to be chance; at most two callouts appear, always phrased as a comparison with both numbers and the sample size.
- Coverage (re-measured 5 Oct on the live record, 94,497 awarded procedures of the last three years). 51 % publish a bid count and 72 % a delivery region, so the market column reads the authority’s registered region when the notice names none, labelled. Of the 17,687 award-vs-estimate pairs, 34 % sit exactly on the estimate — the buyer published the award at the figure it advertised. n is on every figure; a thin sample is muted, never hidden, and a distribution is not drawn as percentages below ten observations.
- “Match”, text similarity, the expected-bid figure and the distribution drawn beneath it are model outputs, not published facts or win probabilities. Find a Tender does not publish who is bidding. Never shown: contact details, payment behaviour, or a recommended price.
Procedure terms & legal framework
From the official record- Procedure method
- Competitive flexible procedure
- Legal basis
- UKPGA · 2023/54 Procurement Act 2023
- Procurement category
- Services
- Notice status
- Open for tender
- Procurement threshold
- Above threshold (FTS publication)
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Competitive procedure
- GPA / WTO covered
- Unspecified in notice
- Recurring procurement
- Unspecified in notice
- First published
- 8 Oct 2026, 13:09 BST
- Last source update
- 8 Oct 2026, 13:09 BST
- Award evaluation window
- Submission end — 4 Dec 2026
- FTS notice number
2026/S 000-095185- Latest notice
- Tender notice (UK4)
- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-0783b6Find a Tender
- How it runs
- One Manchester is conducting this procurement as a Competitive Flexible Procedure in accordance with the Procurement Act 2023 and associated regulations. The procedure will comprise an initial assessment of the written Tenders submitted in accordance with the ITT issued alongside this Notice. Following completion and moderation of that assessment, One Manchester may invite shortlisted Bidders to participate in a Tender Validation Presentation and Interview. This second stage of the process will not provide Bidders with an opportunity to improve their Tender, introduce material new information or commitments, amend their commercial offer, or otherwise revise their Tender. One Manchester reserves the right not to undertake the Tender Validation Presentation and Interview where it considers that sufficient information has been provided through the written Tenders to complete the evaluation and identify the Most Advantageous Tender. The detailed arrangements for the validation stage, including the basis upon which Bidders will be invited to participate and the circumstances in which provisional quality scores may be reduced, are set out the ITT issued alongside this Notice.
How to participate & submission route
Official notice Submit via Delta eSourcing- Requests to participate (first stage)
- —
- Tender submission deadline
- 5 Nov 2026, 12:00 GMT
- Clarification deadline
- 29 Oct 2026, 12:00 GMT
- Submission channel
- Official e-sourcing portal
- Electronic submission
- Allowed
- Accepted languages
- en
Timeline
5 published dates · Europe/London- Tender notice publishedearlier today8 Oct 2026, 13:09 BST
- Clarification questions byin 21 days29 Oct 2026, 12:00 GMT
- Submission deadlinein 28 days5 Nov 2026, 12:00 GMT
- Award decision expected byin 57 days4 Dec 2026, 23:59 GMT
- Contract startsin 174 days1 Apr 2027, 00:00 BST
Commercial outcome & contract awards
Nothing awarded yet- Awards (0)
- No award published
- Contracts (0)
- No contract published
- Bid statistics
- No aggregate bid statistics published
Notice history
2 events · 1 release on Find a Tender · since 8 Oct 2026- Tender notice published8 Oct 2026, 13:09 BSTUK4
- First tender notice published8 Oct 2026, 13:09 BST
Contracting authority & participating public bodies
Official documents & specifications (1)
Official links; attachments are not copiedNotices published for this procedure
- Tender notice Tender notice on Find a Tender