URL: https://democracy.adur-worthing.gov.uk/ieDecisionDetails.aspx?ID=1432

Decision Maker: Corporate Director for Resources

Outcome:

Is Key Decision?: Yes

Is Callable In?: Yes

Purpose:

Content: Adur and Worthing enter into a service agreement with Forvis Mazars LLP for provision of internal audit services through a call of from the framework access agreement with Croydon Borough Council.  The cost of the service is circa £100,000 per annum.  The council provision for internal audit services will be required until 31.3.2028.   The council to contract for Internal Audit provision is a financial governance requirement.    Croydon, as a local authority, is a body which can publicly procure works, goods and services for itself and for the benefit of other public bodies.  A previous framework agreement expired 31.3.26 and the council needs to agree a contract for ongoing internal audit provision. Currently is has agreed a rolling agreement directly with Forvis Mazars LLP.   Following an advertisement on Croydon’s eprocurement portal Intend and the Governments Central Digital Platform and carrying out a tender process, Croydon has entered into a new Framework Agreement with the Forvis Mazars LLP (Contractor) for the provision of internal audit and anti-fraud services from 1.4.26 to 31.03.2030.   Adur and Worthing council is to receive the benefit of the Services directly from the Forvis Mazars and to use the (Apex) Framework Agreement to allow the Services to be provided by the contractor directly to Adur and Worthing Councils under a Service Order.   Croydon will manage the overall provision of the Services by the contractor in accordance with the Framework Agreement; and Adur and Worthing Council will manage the provision of the Services which are set out in the relevant Service Order directly with the Contractor and shall also pay the Contractor directly for the Services covered by the relevant Service Order.   The service agreement for internal audit will be required until 31.3.2028 when the councils will transition to a new unitary authority through the Local Government Reorganisation programme.   The council is required to have independent financial governance and process reviews in place through an internal audit service. The alternative would be to either recruit internal resource but this would limit the scale of expertise that could be utilised compared to the provision from a larger provider. The council could do a full procurement exercise however it may disrupt the delivery of audit service if there was transition to a new provider.  And the effort is disproportionate when the framework contract has been through a procurement exercise. The service is provided through call off from the framework and is renewed on an annual basis.  

Date of Decision: August 20, 2026