URL: https://democracy.adur-worthing.gov.uk/ieDecisionDetails.aspx?ID=1429

Decision Maker: Corporate Director for Resources

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Purpose:

Content: To award the joint contract for the Housing Benefit Assurance Process (HBAP) audit service to KPMG LLP for an estimated total contract value of £70,140 (Ex VAT). The contract will commence on 20th September 2026 for an initial term of 1 Year.   The Councils have a statutory obligation mandated by the Department for Work and Pensions (DWP) to appoint an independent reporting accountant to undertake the Housing Benefit Assurance Process (HBAP). This process is required to certify the Council's annual Housing Benefit subsidy claim.   In accordance with the Councils’ Contract Standing Orders, a procurement exercise was carried out where quotes were sought from three prospective providers. One provider did not submit a quote. Following an evaluation of the two received quotes based on both quality and price, the submission from KPMG LLP was determined to be the most economically advantageous tender, offering the best value for money for the Council.   Do Nothing: Rejected as failure to submit an audited HBAP return to the DWP would result in the withholding or loss of vital Housing Benefit Subsidy Funding. This would create an unsustainable financial pressure at the Councils.  In House Provision: Rejected as the HBAP audit must be conducted by an independent, appropriately qualified, and registered external audit firm in accordance with DWP specifications.  

Date of Decision: August 19, 2026