FOI 28-26: A request for information on the current internal audit provider

Information Standards Freedom of Information Response

Our ref: FOI 28-26
22 June 2026

Freedom of Information Act 2000

I am writing to confirm that the Northern Ireland Assembly Commission (Assembly Commission) has processed your request dated 22 May 2026 in line with the Freedom of Information Act 2000 (FOIA). Your request is set out in full at Annex 1, and the response is as follows—

 

Our response

The Assembly Commission holds information in relation to your request.

1.   Who is your current internal audit provider?

  • The current internal audit provider is Ernst & Young LLP.

 

2.    When did the internal audit contract commence?

  • The contract commenced on 28 February 2023.

 

3.    When did the initial period of the contract end?

  • The initial contract period will end on 27 July 2026.

 

4.    Is there an extension period for the contract and, if so, when does this end?

  • The contract includes the option of two 12-month extensions. The latest potential contract end date is 27 July 2028.

 

5.    Please provide a copy of the internal audit contract (redacted if required).


6.    What is the annual fee for the internal audit contract exclusive of VAT? How much have you been invoiced for the 2025–26 financial year exclusive of VAT?

  • The total value of the contract is £369,000. This is published as part of the contract award notice, which is publicly available at the link above. Further financial information is exempt from disclosure under section 43(2) of the FOIA.

 

7.    What is the day rate for the internal audit contract exclusive of VAT?

  • This information is exempt from disclosure under section 43(2) of the FOIA.

 

8.    When will the contract be issued into open public procurement?


9.    Please provide a copy of the contractual KPIs in place for the contract.

  • KPIs are managed as part of the annual audit cycle and do not form part of the contract.

 

Application of section 43

The following information which falls within your request is exempt from disclosure under section 43(2) of the FOIA—

  • The winning bidder’s tender response and their pricing schedule (which is part of the contract)
  • the annual fee for the internal audit contract exclusive of VAT
  • any invoice for the 2025–26 financial year exclusive of VAT
  • the day rate for the internal audit contract exclusive of VAT

Section 43(2) of the FOIA provides as follows—

‘Information is exempt information if its disclosure under this Act would, or would be likely to, prejudice the commercial interests of any person (including the public authority holding it)’.

Section 43(2) of the FOIA 2000 is a qualified exemption and the Assembly Commission has accordingly considered whether the public interest in maintaining the exemption outweighs the public interest in providing the information.

The Assembly Commission notes the following factors relevant to maintaining the exemption—

  • It is more likely than not that disclosure of the information sought would lead to costs for audit services provided to the Assembly Commission being used as a benchmark for future bids to comparable services to the Assembly Commission. This is likely to result in higher procurement costs. It would erode any commercial advantage the Assembly Commission has in negotiations, have a negative effect on value for money procurements, and impact negatively on the public purse.  Disclosure of daily rates would also have an adverse effect on the ability of the successfully tenderer to compete for comparable public and private contracts.

  • While there is a significant public interest in ensuring proper scrutiny of the Assembly Commission’s use of public money, this can be achieved in a manner which is less likely to prejudice the commercial position of the Assembly Commission and third parties – via scrutiny of the Assembly Commission’s budget by the Assembly’s Audit Committee, audit of the Assembly Commission’s financial statements by the Northern Ireland Audit Office and compliance with public procurement legislation, including (as in this case) publication of contract awards.  

The Assembly Commission notes the following factor relevant to disclosing the information—

  • There is significant public interest in ensuring proper scrutiny of the Assembly Commission’s use of public money and the manner in which it carries out public expenditure.

In this case, the Assembly Commission has determined that the public interest in maintaining the exemption outweighs the public interest in disclosure.

 

Further Information

You may request an internal review of this decision by the Assembly Commission.  If you wish to request such a review, please write to me at the above address.  If, after that review, you are dissatisfied with the way in which the Assembly Commission has handled your request for information, you may complain to the Information Commissioner’s Office (ICO) at Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.

Your request for information and our response may be published in the disclosure log maintained by the Assembly Commission under a publication scheme agreed with the ICO. The request and our response will be anonymised. 

Yours sincerely

INFORMATION STANDARDS

 

Annex 1 – the request

“I would like to request the following information in relation to your Internal Audit contract:

1. Who is your current internal audit provider?
2. When did the internal audit contract commence?
3. When does/did the initial period of the contract end?
4. Is there an extension period for the contract and if so, when does this end?
5. Please provide a copy of the internal audit contract (redacted if required)?
6. What is the annual fee for the internal audit contract exclusive of VAT? How much have you been invoiced for the 2025-26 financial year exclusive of VAT?
7. What is the day rate for the internal audit contract exclusive of VAT?
8. When will the contract be issued into open public procurement?
9. Please provide a copy of the contractual KPIs in place for the contract?”