---
title: "Internal Audit Services"
ocid: "ocds-r6ebe6-0000827986"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000827986"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000827986.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000827986.json"
source: "Public Contracts Scotland"
current_stage: "Award"
buyer: "SCOTTISH BORDERS HOUSING ASSOCIATION LTD"
published: "2026-07-07"
---

# Internal Audit Services

Buyer: SCOTTISH BORDERS HOUSING ASSOCIATION LTD  
Current stage: Award  
OCID: ocds-r6ebe6-0000827986

[View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000827986)  
[Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000827986.json)

## Summary

The Scottish Borders Housing Association Ltd has recently awarded a contract for Internal Audit Services following an open procedure procurement method. The contract, with a budget of £69,240 GBP, has been granted to TIAA Ltd and will commence in June 2026. The procurement process, which is part of the Housing and community amenities industry category, took place in Selkirk, UKM91 region. The award and contract completion stages have been finalized as of 7th July 2026, with the contract already being active. The buyer, Scottish Borders Housing Association Ltd, located at South Bridge House, Whinfield Road, Selkirk, has mandated this service in compliance with several regulatory bodies, including the Scottish Housing Regulator and the Institute of Internal Auditors UK.

This contract presents significant opportunities for businesses specialising in auditing services, particularly those experienced with internal audits for housing associations and registered social landlords. Companies offering comprehensive audit services that can address the complex operational and strategic risks faced by housing associations are particularly well-suited to pursue similar tenders. With a substantial term and the possibility of extensions based on performance, businesses have the potential to establish long-term relationships, thus enhancing their engagement and credibility within the sector.

## Notice

SBHA's principal requirement is the provision of an Internal Audit service to SBHA and its subsidiary company, SBHA Plus, as required by the Scottish Housing Regulator, Institute of Internal Auditors UK and other regulatory bodies. The internal audit work will be relevant in scope and complexity to that of its operations and strategic risks.

### Lot Information

Lot 1

SBHA's principal requirement is the provision of an Internal Audit service to SBHA and its subsidiary company, SBHA Plus, as required by the Scottish Housing Regulator, Institute of Internal Auditors UK and other regulatory bodies. The internal audit work will be relevant in scope and complexity to that of its operations and strategic risks. It is expected that service provision will commence in June 2026. The contract will have an initial term of 3 years, with a further 2 x 1 year extension, at the sole discretion of SBHA and subject to satisfactory performance. The tender should be based on internal audit services of 25 days per annum, an audit needs assessment at the beginning of the contract and including attendance of at least 3 committee meetings per annum.

Options: SBHA may require adhoc audits or support for internal investigations from time to time.

Renewal: 2 x 12 months at discretion of SBHA, based on satisfactory performance (assumed in the duration period and est contract value above)

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL559645 |
| 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 | 7 Jul 2026 |
| Submission deadline | 30 Apr 2026 |
| Future notice date | Not specified |
| Award date | 28 May 2026 |
| Contract period | 25 Jun 2026 - 24 Jun 2031 |
| Recurrence | June 2036 |

## Values

| Field | Value |
| --- | --- |
| Tender value | £51,302 |
| Lots value | £51,302 |
| Awards value | Not specified |
| Contracts value | £69,240 |

## Status

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

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH BORDERS HOUSING ASSOCIATION LTD |
| Locality | SELKIRK |
| Post town | Galashiels |
| Postcode | TD7 5DT |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM9 Southern Scotland |
| ITL 3 | TLM91 Scottish Borders |
| Local authority | Scottish Borders |
| Electoral ward | Selkirkshire |
| Westminster constituency | Berwickshire, Roxburgh and Selkirk |
| Delivery location | TLM91 Scottish Borders |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | TIAA |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 7 Jul 2026 at 00:00 - Award - PCS Notice - Website Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL559645
- 31 Mar 2026 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552842

## Documents

- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=6
  31st March 2026 - Appendix 1 Pricing Schedule - Internal Audit 26
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=1
  31st March 2026 - Invitation to Tender - Internal Audit 26
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=2
  31st March 2026 - Specification - Internal Audit 26
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=3
  31st March 2026 - Quality response Document - Internal Audit 26
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=4
  31st March 2026 - Terms and Conditions
- https://www.publiccontractsscotland.gov.uk/NoticeDownload/DownloadDocument.aspx?id=MAR552842&idx=5
  31st March 2026 - Customer Service Standards
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552842
  Internal Audit Services - SBHA's principal requirement is the provision of an Internal Audit service to SBHA and its subsidiary company, SBHA Plus, as required by the Scottish Housing Regulator, Institute of Internal Auditors UK and other regulatory bodies. The internal audit work will be relevant in scope and complexity to that of its operations and strategic risks.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=JUL559645
  Internal Audit Services - SBHA's principal requirement is the provision of an Internal Audit service to SBHA and its subsidiary company, SBHA Plus, as required by the Scottish Housing Regulator, Institute of Internal Auditors UK and other regulatory bodies. The internal audit work will be relevant in scope and complexity to that of its operations and strategic risks.

## Notice URLs

- http://
- http://www.publiccontractscotland.gov.uk
- http://www.publiccontractsscotland.gov.uk
- http://www.sbha.org.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000827986
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=663499
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx

## 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-r6ebe6-0000827986. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000827986.json.