Official UK procurement notice
The Provision of Quality Assurance Monitoring for DWP Housing Benefit Assurance Process - Awarded Contract Notice
Authority: Department for Work & Pensions (Central government)
What is being bought
Published requirement descriptionThis notice is to inform of the award of a contract for the provision of Quality Assurance Monitoring of the Housing Benefit Assurance Process for the Department for Work and Pensions (DWP).
CPV: Auditing services
The lotProcurement structure
single lot · no lot value publishedLot #1DWP was seeking a supplier able to access and review accountancy firms carrying out…Awarded
DWP was seeking a supplier able to access and review accountancy firms carrying out Housing Benefit Assurance Process (HBAP) engagements to provide independent challenge and bring cross sector experience of best practice to bear in support of the DWP Housing Benefit Assurance Team.
The quality assurance engagement is expected to fall into two broad areas of work:
- the development, issue and review of a questionnaire to test accountancy firms are using correct versions of HBAP modules, and adequate internal controls are in place within each firm to ensure the correct and consistent application of HBAP. This may involve a review of supporting evidence such as internal documentation and guidance for Reporting Accountants and management checks. The supplier may undertake visits to individual accountancy firms in order to carry out the reviews.
- to sample a selection of HBAP reports and supporting working papers from the accountancy firms to ensure HBAP modules are being fully and correctly completed, and findings from the HBAP testing are being fully and accurately reflected in HBAP reports as per the DWP’s testing instructions contained within HBAP Modules. This may require site visits to accountancy firms, but should not entail visits to individual Local Authorities (LAs).
The intention is to run an annual exercise to review HBAP. The HBAP process concludes each year on 30th November which is the statutory deadline for completed HBAP reports and amended subsidy claims to be submitted to DWP by accountancy firms and LAs.
The contract length covers a period of 1 year and 1 month – and includes audit reporting for 3 accounting periods.
Procedure terms & legal framework
From the official record · publisher note attached- Procedure method
- Award procedure without prior publication of a call for competition
- Legal basis
- CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
- Procurement category
- Services
- Notice status
- Awarded without competition
- Procurement threshold
- Unspecified in notice
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Direct award (no call for competition)
- GPA / WTO covered
- Unspecified in notice
- Recurring procurement
- Unspecified in notice
- First published
- 14 Jul 2021, 22:45 BST
- Last source update
- 14 Jul 2021, 22:45 BST
- FTS notice number
2021/S 000-016548- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-02c816Find a Tender
- Why no open competition
- The procurement falls outside the scope of application of the directive
- Published justification
We believe that there is not an active market of regulatory bodies with the powers or capacity to undertake this work. We believe that the Institute of Chartered Accountants in England and Wales (ICAEW) are the only viable supplier for this area of work, given that they are the Recognised Supervisory Body (RSB) for all of the audit firms undertaking HBAP testing, and have the delegated authority to carry out the work from the Financial Reporting Council (FRC). The FRC website states that “Monitoring of … [these types of] statutory audits is delegated by the FRC to Recognised Supervisory Bodies under a series of Delegation Agreements”. For the purposes of local audits the two bodies that hold these delegated powers are the Institute of Chartered Accountants of Scotland (ICAS), and the ICAEW. ICAS have confirmed that they do not believe they have responsibility for undertaking any quality monitoring work in respect of firms for which they are not the registered RSB. ICAEW are the registered RSB for all of the audit firms eligible to undertake HBAP testing, and for all of those who have been appointed by LAs.
We issued a Voluntary Ex-Ante Transparency Notice (VEAT) notice to inform the market that we intended to award this contract to ICAEW if there were no responses from other companies. No responses were received as a result of the VEAT. We have therefore awarded this contract to The Institute of Chartered Accountants in England and Wales (ICAEW).
Publisher note: None.
Commercial outcome & contract awards
Published awards, contracts and bid statistics, not a forecast| Awarded to | Value | Date | Status |
|---|---|---|---|
| Institute of Chartered Accountants in England and Wales | £157,223 † | — | Awarded |
Contracts
Contract 016548-2021-1 · Institute of Chartered Accountants in England and Wales
- Signed
- 23 Jun 2021
- Value
- £157,223
- Status
- active
Bid statistics published by the authority
| Bids | SME | VCSE | Valid bid range |
|---|---|---|---|
| 1bids | — | — | — |
Contracting authority & participating public bodies
Bidders & participating suppliers
1 commercial party on the notice- The Institute of Chartered Accountants in England and WalesAwarded supplier
Official documents & specifications
Official links; attachments are not copiedNo document links were published on the notice.