CONTRACT NOTICE – NATIONAL

1 Authority Details

1.1

Authority Name and Address

1.2

Address from which documentation may be obtained

1.3

Completed documents must be returned to:

2 Contract Details

2.1

Title

Internal Audit Services for Careers Wales

2.2

Description of the goods or services required

Careers Wales is seeking tenders for the provision of internal audit services for a 3 year period, with an option to extend on a 1 plus 1 basis (total 5 years) subject to satisfactory performance, organisational need and procurement requirements. The appointed provider will be expected to deliver an independent, risk-based internal audit service that supports the Board, the Governance and Audit Committee and senior management in maintaining effective governance, risk management and internal control.

NOTE: To register your interest in this notice and obtain any additional information please visit the Sell2Wales Web Site at https://www.sell2wales.gov.wales/Search/Search_Switch.aspx?ID=170065.

The buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.sell2wales.gov.wales/sitehelp/help_guides.aspx.

Suppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.

2.3

Notice Coding and Classification

2.4

Total quantity or scope of tender

The principal risks and assurance themes relevant to the internal audit programme include, but are not limited to, the following:

Strategic, Financial and Governance Risks

- Financial sustainability, budget pressures and value for money

- Fraud, error, financial controls and procurement compliance

- Governance, risk management, assurance mapping and Board reporting

Operational Resilience and Digital Risks

- Business continuity, cyber security and ICT system resilience

- Data protection, information governance and records management

- Supplier resilience, contract management and service continuity

People, Workforce and Compliance Risks

- Workforce capacity, recruitment, retention and succession planning

- Health and safety, safeguarding, equality, Welsh language and statutory compliance

Performance, Policy and Reputation Risks

- Delivery of strategic objectives, key performance indicators and public value

- Changes in Welsh Government policy, funding expectations and accountability requirements

- Reputation, stakeholder confidence and service-user experience

The above risks form the basis of the company's Risk Register which identifies potential risks arising from the operation of the company. These risks are prioritised within a Risk Matrix and provided with a risk profile according to the impact and likelihood of the risk occurring.

The company prepares a list of the preventative measures for each of the risks identified, as well as the contingency measures to reduce the consequences of an incident to a lower risk level and to facilitate recovery in the event of any crisis arising. These measures and controls are incorporated into a Risk Management Strategy.

Internal Audit

The internal audit service must be delivered in accordance with the Global Internal Audit Standards and the UK Public Sector Application Note, effective from 1 April 2025, and with relevant public sector internal audit guidance including Government Functional Standard GovS 009: Internal Audit where applicable. The provider must ensure independence, objectivity, professional competence, appropriate quality assurance and clear reporting to the Governance and Audit Committee.

In achieving its objectives, the internal audit service should:-

• identify all systems and controls on which management proposes to rely and plan to review them over a cycle;

• evaluate such systems and controls, identify inappropriate or inadequate controls, and recommend improvements in procedures and practices;

• ascertain that systems and controls have been established and are working to achieve the most economic, efficient and effective use of resources;

• draw attention to any apparently uneconomical or otherwise unsatisfactory results flowing from management’s decisions, practices or policies; and

• liaise with external auditors.

Careers Wales intends that this tendering process complies with applicable procurement legislation and good practice, including the Procurement Act 2023, relevant Welsh procurement regulations and Welsh Government procurement policy requirements.

Any clarification questions should be submitted by the date stated in the procurement timetable. Responses to clarification questions will be shared with all tenderers where appropriate to ensure equal treatment and transparency.

3 Conditions for Participation

3.1

Minimum standards and qualification required

Tender Process

The appointment process will be conducted through a written tender evaluation and, a clarification interview or presentation. The top three scoring bids will go forward into the stage 2 presentation. Questions will be issued to the three suppliers prior to the presentation, 50% of the marks achieved in the quality section at stage one will be carried forward to the final score. The presentation will be awarded 50% of the total quality score. The award score will comprise of 30% for the initial price, 50% of stage 1 quality score and 50% of stage two quality score.

The tenderers must submit responses to the following questions:

Section 1: Pricing and Commercial Proposal 30%

Question 1 25%

Please provide a clear fixed-price proposal for the first year of the audit based on 35 audit days in your pricing include daily rates by grade, assumptions, any optional extension pricing. The commercial proposal must be fully inclusive of all expenses and disbursements.

• Standard day is 7.5 working hours.

• Daily rate must be fully inclusive and include all expenses such as travelling, parking, lunch, equipment, materials and disbursements etc but exclusive of VAT.

• Daily rate must incorporate costs for management/partner time for attending monthly and quarterly meetings and attending the Governance and Audit Committee if required.

The price score will be awarded based on the total cost of the first year 35 days audit , the hourly rates for staff types in the contract will be fixed to the rates detailed in the first year costs and increased by the agreed annual percentage increase

Question 2 – Annual Percentage Increase for Contract Years 2, 3, 4 and 5 – 5%

Please state the maximum percentage increase that will be applied to the fixed daily rates and annual contract price for each subsequent contract year after Year 1.

Tenderers must complete the table below:

Contract year Maximum percentage increase

Year 2 ___ %

Year 3 ___ %

Optional extension year 4+5 ___ %

The tender with the accumulated lowest percentage cost increase over the potential 5 years will receive the maximum 5 marks. All other percentage increases will be scored proportionately. The percentage increase submitted must be fixed and must include all anticipated inflationary, salary, overhead, travel, administrative and other cost increases. No additional annual increase will be permitted unless expressly agreed by Careers Wales in writing.

Section 2: Quality and Technical Response

Please provide a response to the following:

1. Relevant experience of working in the public sector Maximum 500 words

Please describe your experience of providing internal audit services to public sector bodies of a similar size, complexity and governance environment. Your response should include examples of work with Welsh public sector, arm’s-length bodies, sponsored bodies, education, skills, careers, or advice-based organisations where relevant.

2. Team experience and continuity Maximum 500 words

Please provide details of the proposed audit team, including roles, qualifications, public sector experience, and arrangements for continuity of staff over the contract term.

3. Audit Planning and Risk Assessment Approach Maximum 500words

Please describe your approach to preparing a risk-based internal audit strategy and annual audit plan. Your response should explain how you would engage with senior management, the Audit and Risk Committee, external audit, and other assurance providers.

4. Compliance with Standards Maximum 500 words

Explain how your proposed service will comply with the Global Internal Audit Standards, the UK Public Sector Application Note, and any relevant public sector internal audit requirements. Please also explain how you will maintain independence, objectivity and professional standards throughout the contract.

5. Audit Methodology Maximum 500 words

Please describe your methodology for delivering individual internal audit reviews, from scoping through to fieldwork, reporting, agreement of actions and follow-up. Please include how you ensure findings are evidence-based, proportionate and useful to management.

6. Sustainability Maximum 500 words

Careers Wales expects suppliers to support sustainable development, social value, fair work and environmentally responsible procurement. Tenderers should explain how these principles are embedded within their organisation and how they will be reflected in delivery of the internal audit service, including travel, digital working, workforce practices and engagement with Careers Wales.

7. Welsh language and bilingual service provision maximum 500 words

Please describe how you would support Welsh language requirements in the delivery of internal audit services, including communication, reporting, meetings and engagement with staff where required.

8. Added Value and advisory support maximum 500 words

Please explain how your internal audit service will provide added value beyond compliance testing. Include examples of how you have helped public sector clients improve governance, risk management, controls, efficiency or value for money.

Submission Details

Section A: Price 30%

The tender will be scored on price as follows:

"Price score"="lowest compliant tender price" /"tenderer’s price" ×30

Example:

Tenderer Price Formula Price score

A £80,000 £80,000 / £80,000 × 30 30.00

B £90,000 £80,000 / £90,000 × 30 26.67

C £100,000 £80,000 / £100,000 × 30

24.00

Section B: Quality 70%

The following marks are allocated to each section:

Relevant experience of working in the public sector 15%

Team experience and continuity 10%

Audit Planning and Risk Assessment Approach 10%

Compliance with Standards 5%

Audit Methodology 10%

Sustainability 10%

Welsh language and bilingual service provision 5%

Added Value and advisory support 5%

The tender will be awarded to the company achieving the highest score out of a maximum 100%.

The scoring methodology

Score Rating Description

5 Excellent The response fully meets the requirement and provides a comprehensive, well-evidenced answer. It demonstrates strong understanding, relevant experience, a clear methodology, realistic delivery proposals and added value. No material weaknesses are identified.

4 Good The response meets the requirement well and provides a clear and credible answer. It includes relevant evidence and demonstrates good understanding, although there may be minor gaps or areas where further detail would have strengthened the response.

3 Acceptable The response meets the core requirement and is broadly adequate. It provides some relevant evidence, but lacks detail, depth, clarity or specific examples in some areas.

2 Weak The response only partially meets the requirement. It contains limited evidence, lacks sufficient detail, or raises concerns about the tenderer’s ability to deliver the requirement effectively.

1 Poor The response is significantly deficient. It provides very little relevant evidence, does not adequately address the requirement, or gives rise to significant concerns.

0 Unacceptable / non-compliant No response is provided, or the response fails to address the requirement, is non-compliant, or is incapable of evaluation.

For each quality question, the score awarded will be converted into weighted marks using the following formula:

"Weighted mark"="score awarded" /5×"marks available for that question"

For example, if a question is worth 10 marks and a tenderer scores 4 out of 5, the weighted mark would be:

4/5×10=8

4 Administrative Information

4.1

Type of Procedure

Single stage

4.2

Reference number attributed to the notice by the contracting authority

N/a

4.3

Time Limits

4.5

Language or languages in which tenders or requests to participate can be drawn up

4.6

Tender Submission Postbox

5 Other Information

5.1

Additional Information

Career Choices Dewis Gyrfa Ltd, trading as Careers Wales, is a wholly owned subsidiary of the Welsh Government. Careers Wales provides impartial careers information, advice and guidance services to young people and adults across Wales and supports links between education, training, employment and employers. The organisation operates in a public sector environment and is required to demonstrate strong governance, value for money, effective risk management, compliance with statutory obligations and alignment with Welsh Government priorities.

Tenders must be submitted via the designated e tendering portal.

Submissions via email or any other route will not be accepted.”

Tenders for this work can be submitted in Welsh. Tenders submitted in Welsh will not be treated less favourably than those submitted in English. The closing dates for the Tender will be the same for those submitted in Welsh and English. The timetable for responding to the bids in Welsh will be the same as those submitted in English

(WA Ref:170065)

5.2

Additional Documentation

5.3

Publication date of this notice