Decision

To waive the request for waiver and award the Contract to Grant Thornton UK LLP in relation to the Audit of the Housing Benefit Subsidy Claim 2025-26

Reasons for the decision

In accordance with paragraph 12 of the Council’s Contract Procedures Rules, quotations should be obtained from more than one supplier using a request for quotation (RFQ) and the quote evaluated as successful, in compliance with the evaluation criteria in the RFQ, should be accepted. In the alternative officers may consider running an open tender process in accordance with paragraph 13 of the Contract Procedure Rules.

I can confirm that I have sought all relevant procurement advice and consider that it is appropriate that this requirement be waived for the following reason:

- It is not appropriate in the circumstances for quotes to be obtained from more than one supplier


I can confirm that, despite non-compliance with the requirements of paragraph 12.1 of the Contract Procedure Rules the award of this contract to the above supplier will be best value for the Council for the following reason(s):
Following the abolition of the Audit Commission, the Department for Communities and Local Government delegated statutory functions for the certification of HB subsidy claims to Public Sector Audit Appointments Ltd (PSAA Ltd) for a temporary period. This included responsibility for the appointment of auditors to the local authorities (LAs). This period was until March 2018. Local Authorities (LAs) are now responsible for appointing their own external accountant for the assurance of their subsidy claims relating to 2018-19 subsidy year onwards and they must notify DWP of the appointment of a Reporting accountant. For each year 2018-19 through to 2024-25, North Devon Council appointed Grant Thornton UK LLP who were also the appointed external auditor for the annual accounts up until 2023-24, when the external auditors then became Bishop Fleming. For 2025-26 year the audit of the core statement of accounts is going to be undertaken by Bishop Fleming, who commenced a new 5-year PSAA external audit contract from 2023-24 year. However, they have confirmed that their focus is still on the core financial accounts and they are not in a position to quote for the Housing Benefit assurance work at the current time. We hope this position changes for 2026-27 year. It is therefore proposed to award the assurance of HB Subsidy Claim work to Grant Thornton for the 2025-26 subsidy year to ensure continuity of process for the reason that they have undertaken this specialist assurance work for the last few years. The quote from Grant Thornton is the same core fee as the previous year +3.5% CPI inflation.

Alternative options considered

n/a