--- title: "The appointment of Internal Auditors" ocid: "ocds-h6vhtk-078123" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-078123" markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-078123.md" json_url: "https://d3tenders.com/contract/ocds-h6vhtk-078123.json" source: "Find A Tender Service" current_stage: "Planning" buyer: "First Garden Cities Homes" published: "2026-10-05" --- # The appointment of Internal Auditors Buyer: First Garden Cities Homes Current stage: Planning OCID: ocds-h6vhtk-078123 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-h6vhtk-078123) [Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-078123.json) ## Summary First Garden Cities Homes intends to appoint an outsourced internal audit provider for its social housing organisation, which is based in Letchworth Garden City and Welwyn Garden City, Hertfordshire. The provider will give independent assurance on governance, risk management and internal controls. Work includes developing a risk-based strategic and annual audit plan, carrying out agreed reviews, tracking follow-up actions, supporting counter-fraud arrangements and attending Audit & Risk Committee meetings when required. The provider will also give an annual internal audit opinion to inform the Board’s assurance to the Regulator of Social Housing. The service is delivered to First Garden Cities Homes in Hertfordshire and must produce an integrated view of the organisation’s assurance framework. The process is at planning: First Garden Cities Homes has stated its intention to procure, but has not yet invited tenders. It expects to publish the next procurement notice on 2 November 2026. The buyer invites suitably qualified firms with relevant registered-provider social housing internal audit experience to arrange an informal discussion by 20 October 2026. The anticipated procedure is a competitive flexible process, with an open written tender followed by scored presentations for the highest-ranked tenderers; negotiation is not planned. The contract is expected to run from 1 April 2027 to 31 March 2030, with one possible two-year extension. It will be a single, rate-based engagement, with annual work volumes set by the Audit & Risk Committee. There will be no lots. This work is suited to established internal audit firms with a proven record serving registered providers of social housing. Suppliers should be able to provide an independent, suitably qualified team across governance, risk management and internal control, and deliver a risk-based programme of reviews with effective action tracking. The buyer’s requirement is for a single provider to form an integrated assurance view, rather than separate providers for different parts of the service. The team will need to support counter-fraud arrangements, contribute to Audit & Risk Committee meetings and produce an annual opinion that supports the Board’s regulatory assurance. The Committee has set an elevated assurance requirement following a regulatory judgement, so firms should be prepared for a broader-than-typical programme for an organisation of this size. ## Notice First Garden Cities Homes (FGCH), a Registered Provider of Social Housing based in Letchworth Garden City and Welwyn Garden City, Hertfordshire, intends to appoint a firm to act as its outsourced internal audit function from 1 April 2027. The current contract reaches its natural end on 31/03/2027. The appointed firm will report to FGCH's Audit & Risk Committee and provide independent, objective assurance over governance, risk management and internal control. The services include a risk-based strategic and annual internal audit plan, delivery of the agreed programme of reviews, follow-up of agreed actions through a recommendation tracker, attendance at Audit & Risk Committee meetings as required, support to counter-fraud arrangements, and an annual internal audit opinion timed to inform the Board's annual assurance to the Regulator of Social Housing. The contract will run for three years, with an option to extend once by a further two years. It will be a rate-based engagement: FGCH will appoint a team at a single composite day rate, with the volume of work commissioned annually by the Audit & Risk Committee. Following the regulatory judgement issued to FGCH in 2025, the Committee has set an elevated assurance requirement. The programme will therefore be broader in the next three years than is typical for a Registered Provider of FGCH's size, but it is expected to reduce in years 4 and 5 if an extension is agreed. The Procurement Act 2023 requires that consideration be given to dividing all contracts into lots. This contract will not be divided into lots. Internal audit must produce a single, integrated opinion on FGCH's framework of governance, risk management and control, from one audit provider. FGCH intends to use the Competitive Flexible Procedure as defined in s.20 of the Act comprising a written tender stage open to all suppliers, followed by a scored presentation to the selection panel, made up of Audit & Risk Committee members, for the highest-ranked tenderers. There will be no negotiation. ### Planning Information Suitably qualified firms with a proven track record of internal audit for registered providers of social housing are invited to contact First Garden Cities Homes via the email address in this notice to arrange an informal discussion about the opportunity. ## Key Details | Field | Value | | --- | --- | | Publication source | Find A Tender Service | | Latest notice | https://www.find-tender.service.gov.uk/Notice/094003-2026 | | Notice type | UK2 - Preliminary Market Engagement Notice | | Procurement type | Standard | | Procurement category | Services | | Procurement method | Not Specified | | Procurement method details | Not specified | | Tender suitability | Not specified | | Awardee scale | Not specified | | All stages | Planning | ## Dates | Field | Value | | --- | --- | | Publication date | 5 Oct 2026 | | Submission deadline | Not specified | | Future notice date | 2 Nov 2026 | | Award date | Not specified | | Contract period | 1 Apr 2027 - 1 Apr 2030 | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | Not specified | | Lots value | Not specified | | Awards value | Not specified | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Planning | | Lots status | Planning | | Awards status | Not specified | | Contracts status | Not specified | ## Buyer | Field | Value | | --- | --- | | Main buyer | First Garden Cities Homes | | Locality | LETCHWORTH GARDEN CITY | | Postcode area | Stevenage | | Postcode | SG6 1NY | | Country | England | | ITL 1 | TLH East (England) | | ITL 2 | TLH2 Bedfordshire and Hertfordshire | | ITL 3 | TLH26 North and East Hertfordshire | | Local authority | North Hertfordshire | | Electoral ward | Letchworth South West | | Westminster constituency | North East Hertfordshire | | Delivery location | TLH23 Hertfordshire CC | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79212200 - Internal audit services ## Release History - 5 Oct 2026 at 17:06 - Planning - UK2 - Preliminary Market Engagement Notice - https://www.find-tender.service.gov.uk/Notice/094003-2026 ## Documents - https://www.find-tender.service.gov.uk/Notice/094003-2026 5th October 2026 - Preliminary market engagement notice on Find a Tender ## Notice URLs - https://fgch.co.uk - https://www.legislation.gov.uk/ukpga/2023/54/contents ## 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-078123. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-078123.json.