Auditing services

Tender description

NHS Shared Business Services (NHS SBS) wishes to establish an internal and external audit, counter fraud and financial assurance services framework agreement for use by or on behalf of NHS SBS approved organisations. The objective of this framework agreement is to implement a contractual vehicle for NHS SBS approved organisations that are part of the NHS and wider public sector to facilitate the procurement of internal and external audit, counter fraud and financial assurance. The tender will be structured in to the following lots: Lot 1: Provision of External Audit Services; Lot 2: Provision of Internal Audit Services; Lot 3: Provision of Counter Fraud Services; Lot 4: Well Led Governance Review; Lot 5: Audit and Governance Ancillary Services. Lot 1: Provision of external audit services The core objective of the external audit service is to provide an independent audit opinion on the accounts and annual financial statements and, where relevant, report on the adequacy of arrangements to secure economy, efficiency and effectiveness in an entity’s use of resources. An auditor’s main responsibility is to provide and produce an audit report as required by legislation and when needed a report on particular matters arising from the audit. The audit service should be proactive to deal with any necessary changes in accounting or legislative requirements. The tenderer’s response must comply with all the stated requirements within the specification or clearly identify any points of non-compliance. Lot 2: Provision of internal audit services The Internal audit activity will evaluate and contribute to the improvement of governance, risk management and control processes. It will objectively examine, evaluate and report on the adequacy of Internal control systems and value for money procedures. The successful bidder will provide an independent audit that provides added value and ultimately improve an organisation’s operations by examining risk management, control and governance. Lot 3: Provision of counter fraud services All publicly funded contracting bodies require high quality counter fraud services, which meet the service delivery and reporting requirements specifically relevant to their organisation, ensuring that the publicly funded entity as contracting authority, obtains value for money whilst providing its core role and responsibilities. Counter fraud services delivered to NHS organisations should adhere to the service delivery specification and reporting requirements identified by the NHS Counter Fraud Authority (NHSCFA). Framework providers, who wish to deliver services to NHS organisations, will need to achieve, as a minimum, service delivery and standards and reporting requirements set by the NHSCFA. Lot 4: Well Led Governance Review This Governance Review has been issued by NHS Improvement and is aligned with the characteristics of a well-led organisation, as defined by the Care Quality Commission (CQC) and NHS Improvement. It intends to provide contracting authorities with a structured reference for external reviews of their governance and culture. In providing the well led governance review service to the relevant contracting authority the service providers will be required to comply with applicable recommendations and guidance issued by the NHS improvement and the care quality commission. Lot 5: Audit and governance ancillary services. Multidisciplinary advisory services cover a broad range of services and it is anticipated that this lot will be used for general financial assurance and advisory work. In addition where the scope of work is particularly wide ranging and broad in nature and the scope of service does not fall under any of the other lots. Providers will only be awarded onto lot 5 – audit and governance ancillary services if they are successfully awarded onto at least one other lot. The service providers awarded under this lot will have the obligation to perform their services in compliance with up to date relevant legislation, standards and directives as may be amended from time to time by the relevant authorities (i.e international framework for assurance engagements).