Official UK procurement notice
Internal Audit Services · One Manchester (Oct 2026)
Authority: One Manchester (Public body)
What is being bought
Published requirement descriptionOne Manchester is inviting suitably qualified and experienced providers to tender for the delivery of a fully outsourced Internal Audit service.
The appointed provider will be required to deliver a comprehensive, independent and risk-based Internal Audit service across One Manchester Limited and any subsidiaries, associated entities, development vehicles, joint ventures or other group structures operating during the Contract period.
The principal requirements of the service include:
•developing and maintaining a rolling Strategic Internal Audit Plan covering a minimum period of three years
•developing an Annual Internal Audit Plan for approval by ARC, informed by One Manchester’s strategic objectives, risk profile, regulatory obligations and wider assurance framework
•undertaking assurance mapping and coordinating effectively with external auditors and other assurance providers to identify gaps, minimise unnecessary duplication and maximise the value obtained from assurance activity
•delivering individual Internal Audit assignments, including scoping, fieldwork, analysis, reporting, quality assurance and the agreement of practical and proportionate recommendations
•monitoring and independently validating the implementation of agreed recommendations, with appropriate escalation of overdue actions, recurring weaknesses and unresolved high-priority findings.
The full scope is provided within the ITT published alongside this Notice
For more information about this opportunity, please visit the eSourcing portal at:
www.delta-esourcing.com/tenders/UK-UK-Manche… ↗
To respond to this opportunity, please click here:
- How the procedure runs: One Manchester is conducting this procurement as a Competitive Flexible Procedure in accordance with the Procurement Act 2023 and associated regulations. The procedure will comprise an initial assessment of the written Tenders submitted in accordance with the ITT issued alongside this Notice. Following completion and moderation of that assessment, One Manchester may invite shortlisted Bidders to participate in a Tender Validation Presentation and Interview. This second stage of the process will not provide Bidders with an opportunity to improve their Tender, introduce material new information or commitments, amend their commercial offer, or otherwise revise their Tender. One Manchester reserves the right not to undertake the Tender Validation Presentation and Interview where it considers that sufficient information has been provided through the written Tenders to complete the evaluation and identify the Most Advantageous Tender. The detailed arrangements for the validation stage, including the basis upon which Bidders will be invited to participate and the circumstances in which provisional quality scores may be reduced, are set out the ITT issued alongside this Notice.
CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Internal audit services · Statutory audit services
The lotProcurement structure
single lot · value publishedWhat it takes to wini
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Evaluation split and conditions of participation as published; the tender pack may add morei
How this buyer will score bids.
The evaluation criteria and weights exactly as published on the notice, grouped by family (price, quality, social value and so on).
Published award criteria (3)
- Quality: Refer to section 6
- Price: Refer to sectio 6
- Social Value: Refer to 6.10
No conditions of participation were published on the notice; check the tender documents.
- Price carries 30 of 100 points: a 10% discount moves about 3 points. The method statement decides this lot, not the discount.
- Turnover usually expected at this size: about £629,401 (twice the annual value).
Price arithmetic assumes straight proportional scoring; the tender pack may use another formula. Turnover is an indicative market norm (≈2× annual value), not a published condition.
Competition analysis · published record, not a forecast of who will bid
How One Manchester buys Accounting and auditing services (CPV 7921), and who usually turns up
One Manchester has little published record in this market. Frameworks and DPS are left out: they draw different bid counts. Whole-market view: Accounting and auditing services (CPV 7921) →
How the contest usually goes
Winner shares use published awards; bid and price charts use contested lots.
i
How often small and medium firms win.
Share of awards where the winner’s size is known.
The counts under this question show how many awards have a known supplier size.
Across this market, small firms won 22% of awards with a known supplier size.
i
How often local firms win similar work.
Winners with a registered address in the delivery region, out of awards with a known address.
Local means the winner is registered in the region where that award was delivered. The market figure counts awards delivered in North West England.
A local branch does not count if the registered address is elsewhere.
Across this market, 14% of winners were registered in the delivery region.
i
How long buyers here take to decide after bids close.
Middle value in days from the bid deadline to the award date, on competitions that published both.
Only decided tenders count, so slow ones still waiting are not in.
Half of these awards have an award date within 30 days of the bid deadline.
i
How often work is awarded with no recorded rival.
Direct awards and tenders where every published lot count shows one bid.
The market share is a minimum: some awards have no bid count.
Thin markets produce this too; it is not proof of a tailored specification.
Across this market, at least 39% of awarded procurements had no recorded rival.
How many bids did past lots attract?
i
How many bids past lots received.
Each colour is a bid-count range. Only competed lots with a published count are included.
Past bids do not predict this tender.
1 bid0%
2–358%
4–625%
7+17%
How did awards compare with estimates?
i
Where winning prices landed against estimates.
Each colour shows awards below, close to or above the published estimate, one lot at a time.
Past prices are a guide, not a bid price.
Below estimate30%
Within ±2%30%
Above estimate40%
Assess each lot i
What past awards tell you about each lot.
See the forecast, this buyer’s earlier suppliers and firms with relevant wins.
No supplier is confirmed as a bidder.
i
What past awards tell you about each lot.
See the forecast, this buyer’s earlier suppliers and firms with relevant wins.
No supplier is confirmed as a bidder.
Open a lot for its forecast, this buyer’s previous supplier and possible competitors, from published award history, not a bid list
Lot #1CPV 79Published estimate£945k
This lot lists more than one class in CPV 79. The comparison uses that group.
i
How many bids this lot may attract.
The forecast uses similar past competitions. The bar shows either that forecast or past bid counts; the line below says which.
Each lot shows its own forecast based on its own category; forecasts for different lots of the same notice are not comparative.
A forecast, not a list of bidders.
1 bid9%
2–337%
4–636%
7+18%
i
Where the award price may land.
The forecast uses similar awards and the buyer’s estimate. The band covers the middle half of likely prices.
Based on 12 comparable awards. Each lot reflects its own category; forecasts for different lots of the same notice are not comparative.
A statistical guide from past awards, not a price to bid.
Middle 50%£945k
Estimate£945k
Who has supplied this buyer on similar work? i
Who has done similar work for this buyer.
Past contracts are matched by buyer, title and type of work.
A past supplier may not bid again.
i
Who has done similar work for this buyer.
Past contracts are matched by buyer, title and type of work.
A past supplier may not bid again.
| Supplier | This buyer’s earlier contract | Lot | Award value | Why listed |
|---|---|---|---|---|
| RSM UK Audit LLPWorked for this buyer | External Audit Services for One Manchesternotice published Aug 2023 | — | — | Similar wording and category |
Who could compete for this lot? i
Who could compete for this lot?
Firms with relevant past wins. On a framework, we show firms on that agreement.
None is confirmed as a bidder.
i
Who could compete for this lot?
Firms with relevant past wins. On a framework, we show firms on that agreement.
None is confirmed as a bidder.
| Supplier | Won in this category | Live contracts | Award vs estimate |
|---|---|---|---|
KPMGLarge | £570m147 awards in 36m · last 1 month ago | 39 live · £100m iPublic contracts this supplier still holds. Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book. Unexpired says nothing about spare capacity. | at estimate n=23 |
Mazars LLPLarge | £9.4m38 awards in 36m · last 1 month ago | 14 live · £10m iPublic contracts this supplier still holds. Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book. Unexpired says nothing about spare capacity. | 17% below n=3 |
| £6.5m24 awards in 36m · last 1 month ago | 10 live · £3.0m iPublic contracts this supplier still holds. Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book. Unexpired says nothing about spare capacity. | 14% above n=13 | |
RSM UK Audit LLPLarge | £6.4m8 awards in 36m · last 4 months ago | 3 live · £1.0m iPublic contracts this supplier still holds. Its awards whose published end date is still in the future, with their values. Many contracts publish no end date, so this is a floor, not the whole book. Unexpired says nothing about spare capacity. | at estimate n=7 |
PwCLarge | £120k3 awards in 36m · last 8 months ago | None on file | at estimate n=3 |
About this data
- Source. Official UK public procurement notices (Find a Tender), reused under the Open Government Licence v3.0. New notices arrive through the day; the figures are rebuilt nightly.
- Two views, kept apart. The authority’s own track record and the wider market for the same kind of work sit side by side and are never mixed. Where the local picture is too thin, a figure widens to a broader market and says which one it used.
- Forecasts are labelled. The price forecast and its range, possible competitors and the earlier-work matches are our estimates from past awards: not published facts, not win chances and not price advice. Official notices do not say who is bidding.
- Every figure shows what it rests on. Not every notice publishes a bid count, a value or a delivery region, so each figure carries the number of records behind it, and one built on few records is marked as such. The on a figure explains it; the counting rules are in the methodology. Spotted something wrong? Tell us.
Procedure terms & legal framework
From the official record- Procedure method
- Competitive flexible procedure
- Legal basis
- UKPGA · 2023/54 Procurement Act 2023
- Procurement category
- Services
- Notice status
- Open for tender
- Procurement threshold
- Above threshold (FTS publication)
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Competitive procedure
- GPA / WTO covered
- Unspecified in notice
- Recurring procurement
- Unspecified in notice
- First published
- 8 Oct 2026, 13:09 BST
- Last source update
- 8 Oct 2026, 13:09 BST
- Award evaluation window
- Submission end – 4 Dec 2026
- FTS notice number
2026/S 000-095185- Latest notice
- Tender notice (UK4)
- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-0783b6Find a Tender
- How it runs
One Manchester is conducting this procurement as a Competitive Flexible Procedure in accordance with the Procurement Act 2023 and associated regulations.
The procedure will comprise an initial assessment of the written Tenders submitted in accordance with the ITT issued alongside this Notice.
Following completion and moderation of that assessment, One Manchester may invite shortlisted Bidders to participate in a Tender Validation Presentation and Interview.
This second stage of the process will not provide Bidders with an opportunity to improve their Tender, introduce material new information or commitments, amend their commercial offer, or otherwise revise their Tender.
One Manchester reserves the right not to undertake the Tender Validation Presentation and Interview where it considers that sufficient information has been provided through the written Tenders to complete the evaluation and identify the Most Advantageous Tender.
The detailed arrangements for the validation stage, including the basis upon which Bidders will be invited to participate and the circumstances in which provisional quality scores may be reduced, are set out the ITT issued alongside this Notice.
How to participate & submission route
Official notice Submit via Delta eSourcing- Requests to participate (first stage)
- —
- Tender submission deadline
- 5 Nov 2026, 12:00 GMT
- Clarification deadline
- 29 Oct 2026, 12:00 GMT
- Submission channel
- Official e-sourcing portal
- Electronic submission
- Allowed
- Accepted languages
- en
Timeline
8 Oct 2026 → 1 Apr 2027 · 5 dates- Tender notice published18 days ago8 Oct 2026, 13:09 BST
- Today27 Oct 2026
- Clarification questions byin 2 days29 Oct 2026, 12:00 GMT
- Submission deadlinein 9 days5 Nov 2026, 12:00 GMT
- Award decision expected byin 38 days4 Dec 2026, 23:59 GMT
- Contract startsin 155 days1 Apr 2027, 00:00 BST
Notice history
1 event · 1 release on Find a Tender- Tender notice published8 Oct 2026, 13:09 BSTUK4
Commercial outcome & contract awards
Nothing awarded yet- Awards (0)
- No award published
- Contracts (0)
- No contract published
- Bid statistics
- No aggregate bid statistics published
Contracting authority & participating public bodies
Official documents & specifications (1)
Official links; attachments are not copiedNotices published for this procedure
- Tender notice Tender notice on Find a Tender