Haringey Council has secured its internal audit services through framework agreements with Croydon and Barnet Councils, ensuring the continuation of this statutory function from October 2026.

The decision, approved by Councillor Johann Beckford, Cabinet Member for Finance & Corporate, will see Haringey Council utilise Croydon Council's single-supplier Audit Services Framework Agreement with Forvis Mazars Public Sector Internal Audit Ltd (Mazars). This contract is valued at up to £2.0 million over three years and six months, concluding on March 31, 2030.

Additionally, Haringey Council will enter into an agreement with Barnet Council to access their multi-supplier Internal Audit and Advisory Services framework. This contract, running from October 1, 2026, to March 31, 2029, has a total cost of up to £1.5 million. The council also has the option to extend this contract for a further five years, potentially increasing its value to £4 million over an eight-year period. The projected breakdown of these values sees the Mazars contract capped at £2.0 million for its duration, while the initial Barnet contract is up to £1.5 million. An extension of the Barnet contract for five years, until March 31, 2034, would add £2.5 million, bringing its total to £4 million over eight years.

The current internal audit contract was set to expire on March 31, 2026, and had been extended to September 30, 2026. The need for a continuous internal audit service is critical for maintaining statutory compliance.

Several alternatives were considered. An in-house service was deemed unfeasible due to the ongoing costs of recruitment, retention and specialist audit training required. Experience had also shown that it was highly unlikely that an in-house resource could be recruited and retained to deliver the Council's internal audit service in its entirety. An open tender process was not recommended due to its resource intensity. Using the Crown Commercial Services (CCS) framework was considered less cost-effective, as indicative standard daily rates quoted by contractors were higher than those currently paid by Haringey under the Croydon Council Framework. It was also deemed unlikely that Haringey's relatively small number of audit days would secure better rates through CCS.

A shared service arrangement with another local authority was also considered but not recommended at this time. This was because, during a period of significant financial and operational challenges for Haringey Council, the level of risk exposure increased. It was deemed critical to maintain an adequate level of dedicated internal audit work to ensure new systems and processes were implemented effectively and to provide relevant assurance, with sufficient senior-level audit resources available to support officers and members. However, this option may be considered in the future by the Head of Audit and Risk Management.

The decision to use the framework agreements was supported by the Council's Contract Standing Orders and the Procurement Act 2023, with the Chief Procurement Officer noting that these frameworks offer the best value for money. The Director of Legal and Governance confirmed there were no legal impediments to the decision. The full decision details can be found in the Decisions 07th-Sep-2026 11.30 Cabinet Member Signing.

The contracted providers will be required to demonstrate a strong commitment to equality and fairness in line with the Equality Act 2010. The internal audit work is expected to significantly contribute to the adequacy and effectiveness of internal controls across the council, supporting its corporate delivery plan and strategic outcomes, including those related to carbon and climate change. The internal audit work covers all key priority areas, including environmental initiatives.

To ensure ongoing oversight and quality control, the Head of Audit and Risk Management will implement a robust monitoring and evaluation framework using internal audit's Quality and Improvement Plan (QAIP). Service performance will be measured against clear key performance measures (KPIs), including plan delivery timelines, budget adherence, stakeholder satisfaction scores, and the practical impact of audit recommendations. The Head of Audit and Risk Management will systematically track the depth of business insight provided and the overall cost-efficiency. Haringey Council will also undertake regular contract monitoring and review meetings with Croydon and Mazars, continuing monthly meetings that take place under the current contract. Regular group meetings of existing framework users are also envisaged to continue.