Financial Audit
AI Summary
The Northern Ireland Audit Office will award a contract for the provision of comprehensive financial audit services across a portfolio of public sector bodies. The objective is to support high‑quality audit delivery that aligns with the Office’s vision of independence and excellence in public finance oversight. The contract will be issued in early 2026 and will be structured on a lot‑based basis, allowing suppliers to bid on groups of audit engagements that reflect the exposure and complexity of the accounts involved.
The services comprise the full audit cycle required for both central government and local authority entities, including the preparation and sign‑off of audit opinions by the Comptroller and Auditor General or the Local Government Auditor, as appropriate. Auditors will be required to apply internationally recognised auditing standards while tailoring their approach to the public sector reporting framework, utilising the Government Financial Reporting Manual for central government bodies and the Code of Practice on Local Authority Accounting for local government entities. The agreement is anticipated to span an initial minimum term of three years, with the option to extend for two additional one‑year periods.
All audit engagements will be carried out in Northern Ireland, and the Office encourages bids from small and medium‑sized enterprises. Suppliers are invited to submit any queries or suggestions regarding the proposed lot structure by the deadline of 9 January 2026. Audits must be performed to internationally recognised auditing standards, adapted to the public sector reporting framework, including the Government Financial Reporting Manual and the Code of Practice on Local Authority Accounting.
Description
The NIAO intends to procure a number of financial audit services to support the high-quality delivery of our portfolio of financial audits. We intend to provide these services through a procurement exercise which will be launched in early 2026. We plan to contract out these audits through a lot based structure.
For audit engagements under the contract, the Comptroller and Auditor General (C&AG) or the Local Government Auditor (LGA) will retain overall responsibility for signing the audit opinion.
Audits will need to be carried out to internationally recognised auditing standards but also adapted to the public sector reporting framework, which includes the Government Financial Reporting Manual for central government bodies and Code of Practice on Local Authority Accounting in the United Kingdom for local government audits. Central government work also includes ensuring that transactions have been applied to the purposes intended by the Assembly and conform to the authorities which govern them (regularity).
We anticipate that the contract term will be for a minimum initial period of 3 years with an option to extend by two further periods of one year each.
Contract location: UKN
Engagement process description
The NIAO would like to invite potential suppliers to submit any questions they may have on the process to (procurement@niauditoffice.gov.uk ). Once 9th January 2026 has passed, the NIAO will collate all questions and answers to them and post this information on its website. All questions and their answers will be anonymised and no commercially sensitive information will be shared. The NIAO will not respond specifically to the individual/firm which posted the question. The NIAO will publish its response to queries as soon as possible and hopes to do this by 16th January 2026.
The NIAO would also like to seek views from suppliers on the content and structure of the suggested lots attached to this notice. At this stage in the process the NIAO has not decided on the content or structure of the lots or on the number of lots. Any views on the lots should be submitted to the email address above and by the deadline above for consideration.
Following certification of central government accounts, the accounts need to be laid in the Assembly. They need to be laid before the Assembly summer recess. For the 2026-27 year, whilst dates are not confirmed yet, it is likely to be 2nd July. This applies to all options set out here.
Option 1: Possible Audit Lots and Number of accounts per body
Lot 1
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Northern Ireland Statistics Agency - 1 account
NI Environment Agency - 1 account
Lot 2
Business Services Organisation - 1 account
General Consumer Council - 1 account
Labour Relations Agency - 1 account
Lot 3
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Health and Safety Executive NI - 1 account
NI Screen - 1 account
_
Option 2 : Possible Audit Lots and Number of accounts per body
Lot 1
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Business Services Organisation - 1 account
Lot 2
General Consumer Council - 1 account
Labour Relations Agency - 1 account
Health and Safety Executive NI - 1 account
NI Screen - 1 account
Northern Ireland Statistics Agency - 1 account
NI Environment Agency - 1 account
_
Option 3: Possible Audit Lots and Number of accounts per body
Lot 1
South Eastern Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Belfast Health and Social Care Trust - 3 accounts (main Trust account, Patients' and residents' Money account and Charitable Trust account)
Business Services Organisation - 1 account
Lot 2
General Consumer Council - 1 account
Northern Ireland Statistics Agency - 1 account
Labour Relations Agency - 1 account
Lot 3
Health and Safety Executive NI - 1 account
NI Screen - 1 account
NI Environment Agency - 1 account
Lot: 1
This contract is subject to renewal: Yes
Languages in which tenders or requests to participate may be submitted: En