---
title: "INVITATION TO TENDER FOR THE PROVISION OF INTERNAL AUDIT SERVICE"
ocid: "ocds-r6ebe6-0000763481"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000763481"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000763481.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000763481.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "CALEDONIA HOUSING ASSOCIATION"
published: "2024-08-20"
---

# INVITATION TO TENDER FOR THE PROVISION OF INTERNAL AUDIT SERVICE

Buyer: CALEDONIA HOUSING ASSOCIATION  
Current stage: Award  
OCID: ocds-r6ebe6-0000763481

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000763481)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000763481.json)

## Summary

Caledonia Housing Association has concluded a procurement process for internal audit services. The contract, titled "Invitation to Tender for the Provision of Internal Audit Service," oversees the delivery of audit functions covering financial and operational aspects. This award notice, dated 20th August 2024, indicates completion of the procurement stage, with Henderson Loggie selected as the supplier. The contract has been signed and is valued at £87,120. The procurement falls under the industry category "Housing and community amenities" and involves delivery across Scotland. This was conducted through an open procedure, ensuring broad accessibility for bidders, and encompasses a tender process initiated back in April 2024. Significant engagement from the supplier Henderson Loggie, which started in July 2024, is confirmed.

This tender presents a valuable opportunity for businesses specialising in audit services to enhance their profiles and expand their portfolios. Companies with expertise in comprehensive audit processes, adherence to regulatory frameworks, and experience in the housing sector will find this contract particularly beneficial. The contract supports organisational development areas such as risk management, health and safety, financial reporting, and IT controls, providing a conducive platform for sustainable business growth. SMEs with a robust audit track record and capability to align with the Scottish Housing Regulator’s standards can leverage this project to establish long-term strategic partnerships and deliver substantial community benefits.

## Notice

Caledonia Housing Association Group invites tenders for the provision of internal audit services to the Group for an initial period of three years (with the option to extend for up to a further two years depending upon performance). Caledonia Housing Association was formed on 1st October 2011 by a merger of the former Servite and Perthshire Housing Associations The Group currently comprises Caledonia Housing Association, as the parent organisation, and Cordale Housing Association, which joined as a constitutional partner in 2014. The Group has grown over recent years through three transfers of engagement, acquiring the assets of the former Antonine, Bellsmyre, and Faifley housing associations in 2018, 2020 and 2022 respectively. It now operates in 8 local authority areas across Tayside, Fife, the Highlands, West and East Dunbartonshire owning over 5,700 properties for social rent, which generates a Group annual turnover of approximately GBP37 million for the 2022/23 financial year. The Group is classed as being a systemically important landlord by the Scottish Housing Regulator due to its size and development programme The Group is required to work within the regulatory framework set out by the Scottish Housing Regulator (2019). This includes a requirement to have an internal audit function. The responsibility for ensuring the Group meets the regulatory requirements rests with the Caledonia Housing Association Management Board, and the Cordale Housing Association Management Committee. The work of these two governing bodies is supported by a Group Audit and Risk Management Committee that has a specific role in developing and implementing comprehensive internal audit arrangements. Internal Audit is required to provide assurance to the governing bodies on the systems of internal controls for the Group across its full range of functions and activities.

### Lot Information

Lot 1

The successful bidder will be required to provide internal audit services that are performed in accordance with the appropriate professional auditing practices and meet the Group's requirements. Furthermore, the successful bidder will be required to comply with the relevant Code of Audit Practice, and all other relevant legislative and regulatory requirements; and act in furtherance of compliance with the Scottish Housing Regulator's Standards of Governance & Financial Management. The strategic internal audit plan for 2024/25 and 2025/26, envisages audits being carried out on topics including: a) Organisational reputation, in the context of publicity and communications, and health and safety b) Wider organisational issues including, risk management, complaints management, environmental sustainability, and equality, diversity and inclusion. c) Housing services including tenant participation, anti-social behaviour, reactive repairs, and service charges d) Asset Management issues and activities including asset management strategy, gas safety and lifts, electrical and fire safety e) People issues with reference to staff development and workforce planning f) Financial issues, and in particular budgetary control and financial reporting, and procurement. g) Information and IT matters and in particular network arrangements and disaster recovery, and IT controls. The internal audit plan is subject to change in light of any changes in the risk environment within which the Group operates. In addition, the successful bidder may be asked to undertake ad-hoc reviews in response to any operational issues arising that impact on the Group's services or activities. The Group is also seeking a Strategic Partner/s who can develop the current service to promote sustainability and community benefits to its local communities.

Renewal: 24 months optional extension subject to satisfactory performance.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG512393 |
| Notice type | PCS Notice - Website Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | SME |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 20 Aug 2024 |
| Submission deadline | 13 May 2024 |
| Future notice date | Not specified |
| Award date | 29 Jul 2024 |
| Contract period | Not specified |
| Recurrence | Next contract Notice will be in 2029 |

## Values

| Field | Value |
| --- | --- |
| Tender value | £125,000 |
| Lots value | £125,000 |
| Awards value | Not specified |
| Contracts value | £87,120 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | CALEDONIA HOUSING ASSOCIATION |
| Locality | PERTH |
| Post town | Perth |
| Postcode | PH2 0PA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM0 Eastern Scotland |
| ITL 3 | TLM02 Perth and Kinross, and Stirling |
| Local authority | Perth and Kinross |
| Electoral ward | Perth City South |
| Westminster constituency | Perth and Kinross-shire |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | HENDERSON LOGGIE |

## CPV Codes

### Divisions

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

### Codes

- 79200000 - Accounting, auditing and fiscal services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212200 - Internal audit services
- 79212300 - Statutory audit services

## Release History

- 20 Aug 2024 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG512393
- 11 Apr 2024 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=APR502860

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=APR502860&idx=1
  11th April 2024 - Invitation to Tender Section A
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=APR502860&idx=2
  11th April 2024 - Invitation to Tender Section B
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=APR502860&idx=3
  11th April 2024 - Appendix 1- Commercial Pricing Schedule
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=APR502860
  INVITATION TO TENDER FOR THE PROVISION OF INTERNAL AUDIT SERVICE - Caledonia Housing Association Group invites tenders for the provision of internal audit services to the Group for an initial period of three years (with the option to extend for up to a further two years depending upon performance). Caledonia Housing Association was formed on 1st October 2011 by a merger of the former Servite and Perthshire Housing Associations The Group currently comprises Caledonia Housing Association, as the parent organisation, and Cordale Housing Association, which joined as a constitutional partner in 2014. The Group has grown over recent years through three transfers of engagement, acquiring the assets of the former Antonine, Bellsmyre, and Faifley housing associations in 2018, 2020 and 2022 respectively. It now operates in 8 local authority areas across Tayside, Fife, the Highlands, West and East Dunbartonshire owning over 5,700 properties for social rent, which generates a Group annual turnover of approximately GBP37 million for the 2022/23 financial year. The Group is classed as being a systemically important landlord by the Scottish Housing Regulator due to its size and development programme The Group is required to work within the regulatory framework set out by the Scottish Housing Regulator (2019). This includes a requirement to have an internal audit function. The responsibility for ensuring the Group meets the regulatory requirements rests with the Caledonia Housing Association Management Board, and the Cordale Housing Association Management Committee. The work of these two governing bodies is supported by a Group Audit and Risk Management Committee that has a specific role in developing and implementing comprehensive internal audit arrangements. Internal Audit is required to provide assurance to the governing bodies on the systems of internal controls for the Group across its full range of functions and activities.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG512393
  INVITATION TO TENDER FOR THE PROVISION OF INTERNAL AUDIT SERVICE - Caledonia Housing Association Group invites tenders for the provision of internal audit services to the Group for an initial period of three years (with the option to extend for up to a further two years depending upon performance). Caledonia Housing Association was formed on 1st October 2011 by a merger of the former Servite and Perthshire Housing Associations The Group currently comprises Caledonia Housing Association, as the parent organisation, and Cordale Housing Association, which joined as a constitutional partner in 2014. The Group has grown over recent years through three transfers of engagement, acquiring the assets of the former Antonine, Bellsmyre, and Faifley housing associations in 2018, 2020 and 2022 respectively. It now operates in 8 local authority areas across Tayside, Fife, the Highlands, West and East Dunbartonshire owning over 5,700 properties for social rent, which generates a Group annual turnover of approximately GBP37 million for the 2022/23 financial year. The Group is classed as being a systemically important landlord by the Scottish Housing Regulator due to its size and development programme The Group is required to work within the regulatory framework set out by the Scottish Housing Regulator (2019). This includes a requirement to have an internal audit function. The responsibility for ensuring the Group meets the regulatory requirements rests with the Caledonia Housing Association Management Board, and the Cordale Housing Association Management Committee. The work of these two governing bodies is supported by a Group Audit and Risk Management Committee that has a specific role in developing and implementing comprehensive internal audit arrangements. Internal Audit is required to provide assurance to the governing bodies on the systems of internal controls for the Group across its full range of functions and activities.

## Notice URLs

- http://
- http://www.caledoniaha.co.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000763481
- https://www.publiccontractsscotland.gov.uk/

## 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-r6ebe6-0000763481. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000763481.json.