---
title: "The Provision of Quality Assurance Monitoring for DWP Housing Benefit Assurance Process"
ocid: "ocds-h6vhtk-041bdd"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-041bdd"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-041bdd.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-041bdd.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "DEPARTMENT FOR WORK AND PENSIONS"
published: "2023-11-22"
---

# The Provision of Quality Assurance Monitoring for DWP Housing Benefit Assurance Process

Buyer: DEPARTMENT FOR WORK AND PENSIONS  
Current stage: Award  
OCID: ocds-h6vhtk-041bdd

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## Summary

The Department for Work and Pensions (DWP) has awarded a contract for the provision of Quality Assurance Monitoring for DWP Housing Benefit Assurance Process. The contracting process was a limited procurement method, using the award procedure without prior publication of a call for competition. The contract, titled 'The Provision of Quality Assurance Monitoring for DWP Housing Benefit Assurance Process', falls under the services category with a focus on statutory audit services. The contract, valued at £232,117.47 GBP, was signed on November 22, 2023. The procurement aimed to engage a supplier who can provide independent challenge and cross-sector experience in supporting the DWP Housing Benefit Assurance Team.

This tender presents a unique opportunity for businesses specialising in audit services, particularly those with experience in statutory audits and quality monitoring. The DWP sought suppliers with the capacity to review accountancy firms carrying out Housing Benefit Assurance Process engagements. The contract lasts 2 years and 4 months, covering 3 audit reporting periods. The DWP believed that the Institute of Chartered Accountants in England and Wales (ICAEW) was the only viable supplier due to their role as the Recognised Supervisory Body for the audit firms undertaking HBAP testing. This contract showcases a targeted approach to procurement, aiming to ensure quality monitoring in a specific area where a limited active market of regulatory bodies exists.

## Notice

DWP is 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.

### Lot Information

Lot 1

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 Authority's. (LA's) 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 2 years and 4 months - this includes 3 audit reporting periods. After consideration and due diligence, we are proposing to award this contract as a single tender to the Institute of Chartered Accountants in England and Wales (ICAEW) as 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 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 local audit work on behalf of 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.

### Procurement Information

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 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.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/034503-2023 |
| Notice type | Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Limited |
| Procurement method details | Award procedure without prior publication of a call for competition |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 22 Nov 2023 |
| Submission deadline | Not specified |
| Future notice date | Not specified |
| Award date | 22 Nov 2023 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £232,117 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Not specified |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | DEPARTMENT FOR WORK AND PENSIONS |
| Locality | Not specified |
| Post town | Not specified |
| Postcode | Not specified |
| Country | Not specified |
| ITL 1 | Not specified |
| ITL 2 | Not specified |
| ITL 3 | Not specified |
| Local authority | Not specified |
| Electoral ward | Not specified |
| Westminster constituency | Not specified |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES |

## CPV Codes

### Divisions

- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 79212300 - Statutory audit services

## Release History

- 22 Nov 2023 at 10:42 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/034503-2023

## Notice URLs

- https://dwp.bravosolution.co.uk
- https://www.gov.uk/government/organisations/department-for-work-pensions

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-h6vhtk-041bdd. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-041bdd.json.