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Published 6 Sept 2021, 15:35 BST

Official UK procurement notice

External audit of public bodies in Scotland

Official notice

Authority: Audit Scotland

Framework agreement5 lotsServicesOpen procedure
Sectors: Business Services & Consultancy (79) Delivery: Scotland (UKM)
Framework ceiling (notional)£5,000,000total for 5 lots · framework ceiling, not attributable revenue
Submissions closed 29 Nov 2021awarded 8 Mar 2022
Lots 5see the lot list below

Re-procurement plannedExternal audit of public bodies in Scotland · tender expected

What is being bought5 lots · detail below

Published requirement description

This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.

CPV: Auditing services · Financial auditing services · Statutory audit services

How this framework works

From the published notice
Places
up to 6 suppliers · 6 bids on the busiest of 4 lots (1.0 per place) · 6 appointed (full)

Lots and requirements (5)Procurement structure

5 lots · 1 with a published value · same evaluation weights on every lot
Lot #1Core auditsCancelledRenewalPublished value£5,000,000

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27.

Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Delivery: Scotland
Extensions: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.Variant bids: not allowed
79212100 Financial auditing services79212300 Statutory audit services
Lot #2Public Interest EntitiesCancelledRenewalLot estimate not published

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27.

Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Delivery: Scotland
Extensions: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.Variant bids: not allowed
79212100 Financial auditing services79212300 Statutory audit services
Lot #3Regulated water industryCancelledRenewalLot estimate not published

The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27.

Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Delivery: Scotland
Extensions: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.Variant bids: not allowed
79212100 Financial auditing services79212300 Statutory audit services
Lot #4Regulated financial industryCancelledRenewalLot estimate not published

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27.

Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Delivery: Scotland
Extensions: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.Variant bids: not allowed
79212100 Financial auditing services79212300 Statutory audit services
Lot #5Commercial shipping constructionRenewalLot estimate not published

The Auditor General and the Accounts Commission require to appoint external auditors for the audit of commercial shipping construction entities within their remits. This work is expected to comprise the audit of Ferguson Marine Port Glasgow. These appointments are for the audit years 2022/23 to 2026/27.

Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).

Delivery: Scotland
Extensions: The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.Variant bids: not allowed
79212100 Financial auditing services79212300 Statutory audit services

What it takes to win
i

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 more
How bids were scored · same split on all 5 lots
Quality: 80%Price: 20%
Published sub-criteria (11)
  • Audit tools, support, and access to appropriate expertise: 8%
  • Training and developing the audit profession: 8%
  • Skills of key staff: 16%
  • Quality of written material: 16%
  • Adding value to audited bodies: 6%
  • Contribution to the public sector audit regime in Scotland: 6%
  • Ability to present to audit committees: 8%
  • Climate change: 4%
  • Fair work practices: 4%
  • Community benefit: 4%
  • price: 20%
Published award criteria (11)
  • Audit tools, support, and access to appropriate expertise: 8%
  • Training and developing the audit profession: 8%
  • Skills of key staff: 16%
  • Quality of written material: 16%
  • Adding value to audited bodies: 6%
  • Contribution to the public sector audit regime in Scotland: 6%
  • Ability to present to audit committees: 8%
  • Climate change: 4%
  • Fair work practices: 4%
  • Community benefit: 4%
  • Price: 20%
Lot distribution rule: Only bidders that are successful in Lot 1 will be eligible for Lots 2 to 5. Lots 2 to 5 will result in up to three successful firms being eligible for, but not guaranteed, appointment to audits in those Lots.
Conditions of participation2
  • Suitability

    Eligibility for appointment as auditor under the Local Government (Scotland) Act 1973 & Public Finance and Accountability Act 2000.

  • Technical & professional ability

    Eligibility for appointment as auditor under the Local Government (Scotland) Act 1973 s97 (7) and the Public Finance and Accountability Act 2000 s21 (5) require auditors to be eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 or a member of a body of accountants established in the United Kingdom or another EEA State.

Staff
Names and qualifications of delivery staff must be submitted
What this means for your bid
  • Price carries 20 of 100 points: a 10% discount moves about 2 points. The method statement decides this lot, not the discount.
  • “External audit of public bodies in Scotland” is a framework: the contest is a place on its panel, up to 6 suppliers, not a single contract.

Price arithmetic assumes straight proportional scoring; the tender pack may use another formula.

Procedure terms & legal framework

From the official record · publisher note attached
Procedure method
Open procedure
Legal basis
CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
Procurement category
Services
Notice status
Awarded
Procurement threshold
Unspecified in notice
Regulatory regime
Standard
Commercial structure
Framework agreement
Who may use this agreement
Not stated in the notice; call-off rights may be limited to the establishing authority
Competition type
Competitive procedure
GPA / WTO covered
Yes (GPA)
Recurring procurement
No (one-off requirement)
First published
6 Sept 2021, 15:35 BST
Last source update
20 May 2022, 13:38 BST
Award evaluation window
29 Nov 2021 – …
Authority reference
NAA-2021
FTS notice number
2022/S 000-013614
Classification (CPV)
Auditing servicesFinancial auditing servicesStatutory audit services
Delivery area
Scotland (UKM)
Official registry OCID
ocds-h6vhtk-02dda2 Find a Tender
Contract terms
Electronic trading
electronic payment

Publisher note: (SC Ref:694134)

How it was run

Official notice
Run through: Public Contracts Scotland · Who buys & how to bid on PCS
Supplier login requiredLanguage: EN
Access & registration note: Free single registration for Scotland; PCS-Tender (Jaggaer) for full bidding

Tender documents are also served through a separate tool: http://www.publiccontractsscotland.gov.uk ↗

Appointment period ends
29 Nov 2021, 12:00 GMT
Submission channel
{"electronicSubmission"}
Accepted languages
en
Bid validity
210 days from the deadline
Bids opened
29 Nov 2021, 12:00 GMT
Detailed submission instructions & authority contactsFrom official release

www.publiccontractsscotland.gov.uk ↗

Timeline

29 Nov 2021 → 20 May 2022 · 3 dates
  1. Admission / appointment period endsperiod end, not a bid countdown
    29 Nov 2021, 12:00 GMT
  2. Bids opened
    29 Nov 2021, 12:00 GMT
  3. Notice published
    20 May 2022, 13:38 BST

Notice history

1 event · 2 releases on Find a Tender
  1. Status changed to complete
    20 May 2022, 13:38 BST

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Suppliers appointed 6admitted to the panel · see the list ↓
Bids received 6busiest of 4 lots
Contracts signed 4latest 8 Mar 2022

4 suppliers are admitted to this framework without individual award values or dates, see the supplier list below.

Contracts

  • Core audits

    Signed
    8 Mar 2022
    Value
    £33,428,342
    Status
    active

  • Public Interest Entities

    Signed
    8 Mar 2022
    Value
    £2,893,200
    Status
    active

  • Regulated water industry

    Signed
    8 Mar 2022
    Value
    £2,100,000
    Status
    active

  • Regulated financial industry

    Signed
    8 Mar 2022
    Value
    £480,000
    Status
    active

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Core audits6bids · 6 electronic · 6 from abroad0——
2 · Public Interest Entities3bids · 3 electronic · 3 from abroad0——
3 · Regulated water industry1bids · 1 electronic · 1 from abroad0——
4 · Regulated financial industry1bids · 1 electronic · 1 from abroad0——

Contracting authority & participating public bodies

Audit Scotland

Contracting authorityBody governed by public lawGeneral public services 102 West Port, Edinburgh, Scotland, EH3 9DNContact name, email, phone Published organisation website ↗

Dispute resolution & review bodies

  • Edinburgh Sheriff Court and Justice of the Peace CourtReview body Edinburgh

Framework contractors & participating bidders

6 commercial parties on the notice
  • AzetsFramework contractor Exchange Place 3, Semple Street, EDINBURGH, Scotland, EH3 8BLContact phone
  • Deloitte LLPFramework contractor 2, NEW STREET SQUARE, London, UK, EC4A 3BZContact phone
  • Ernst & Young LLP (EY)Framework contractor G1 Building, 5 George Square, Glasgow, UK, G2 1DYContact phone
  • Grant Thornton UK LLPFramework contractor 30 Finsbury Square, London, UK, EC2A 1AGContact phone
  • KPMGFramework contractor 319 St Vincent Street, Glasgow, Scotland, G2 5ASContact phone
  • Mazars LLPFramework contractor Apex 2, 97 Haymarket Terrace, Edinburgh, Scotland, EH12 5HDContact phone

Official documents & specifications (2)

Official links; attachments are not copied

Tender pack and attachments

  • Economic and financial selection criteriatenderEconomic and financial selection criteria
  • Technical selection criteriatenderTechnical selection criteria