Official UK procurement notice
External audit of public bodies in Scotland
Authority: Audit Scotland
What is being bought20 lots · detail below
Published requirement descriptionFinancial audit of Scottish public sector bodies under the Code of Audit Practice 2026
CPV: Financial auditing services
Lots and requirements (20)Procurement structure
20 lots · no lot values publishedLot #1Category A: Regional local government and health: TaysidePlanned
Financial audit of:
NHS Tayside,
Dundee City Council,
Perth and Kinross Council,
Angus Council,
Tayside Pension Fund,
Dundee City Integration Joint Board,
Angus Integration Joint Board,
Perth and Kinross Integration Joint Board and
Tayside Contracts Joint Committee
under the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB
Lot #2Category A: Regional local government and health: LanarkshirePlanned
Financial audit of:
NHS Lanarkshire,
North Lanarkshire Council,
South Lanarkshire Council,
North Lanarkshire Integration Joint Board and
South Lanarkshire Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB
Lot #3Category A: Regional local government and health: LothianPlanned
Financial audit of:
West Lothian Council,
Midlothian Council,
East Lothian Council,
Lothian Pension Fund,
Midlothian Integration Joint Board,
West Lothian Integration Joint Board and
East Lothian Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB
Lot #4Category A: Regional local government and health: GlasgowPlanned
Financial audit of:
Glasgow City Council,
Strathclyde Pension Funds and
Glasgow City Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB
Lot #5Category A: Regional local government and health: Scottish BordersPlanned
Financial audit of:
NHS Borders,
Scottish Borders Council,
Scottish Borders Pension Fund and
Scottish Borders Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB
Lot #6Category A: Regional local government and health: Western IslesPlanned
Financial audit of:
NHS Western Isles,
Comhairle nan Eilean Siar and
Curam Is Slainte nan Eilean Siar
under the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB
Lot #7Category A: Regional local government and health: RenfrewshirePlanned
Financial audit of:
Renfrewshire Council,
Renfrewshire Integration Joint Board and
Scotland Excel
under the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB
Lot #8Category A: Regional local government and health: InverclydePlanned
Financial audit of:
Inverclyde Council and
Inverclyde Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB
Lot #9Category A: Regional local government and health: East RenfrewshirePlanned
Financial audit of:
East Renfrewshire Council and
East Renfrewshire Integration Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB
Lot #10Category B: Central government: Land and ForestryPlanned
Financial audit of:
Forestry and Land Scotland,
Scottish Canals,
NatureScot and
Scottish Forestry
under the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB
Lot #11Category B: Central government: Lottery fundingPlanned
Financial audit of:
Creative Scotland,
sportscotland,
sportscotland Lottery Fund and
Creative Scotland Lottery
Fund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB
Lot #12Category B: Central government: CharitiesPlanned
Financial audit of:
National Galleries of Scotland,
National Museums of Scotland,
Royal Botanic Garden Edinburgh and
National Library of Scotland
under the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB
Lot #13Category B: Central government: CompaniesPlanned
Financial audit of:
Zero Waste Scotland,
Scottish Futures Trust and
Independent Living Fund Scotland
under the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB
Lot #14Category C: Central government specialist: Scottish WaterPlanned
Financial audit of:
Scottish Water
under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB
Lot #15Category D: Central government specialist: Scottish National Investment BankPlanned
Financial audit of:
Scottish National Investment Bank
under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB
Lot #16Category E: Further education: WestPlanned
Financial audit of:
New College Lanarkshire,
West College Scotland,
South Lanarkshire College and
West Lothian College
under the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB
Lot #17Category E: Further education: GlasgowPlanned
Financial audit of:
City of Glasgow College,
Glasgow Kelvin College and
Glasgow Clyde College
under the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB
Lot #18Category F: Local government small bodies: TaysidePlanned
Financial audit of:
Tay Road Bridge Joint Board,
Tayside and Central Scotland Transport Partnership (TACTRAN) and
Tayside Valuation Joint Board
under the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Lot #19Category F: Local government small bodies: GlasgowPlanned
Financial audit of:
Glasgow City Region City Deal Cabinet Joint Committee and
West of Scotland Archaeology Service Joint Committee
under the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
Lot #20Category G: Central government small bodies: SPCB sponsored bodiesPlanned
Financial audit of:
Scottish Public Services Ombudsman,
Scottish Information Commissioner,
Children and Young People’s Commissioner Scotland,
Scottish Human Rights Commission,
Commissioner for Ethical Standards in Public Life in Scotland,
Standards Commission for Scotland and
Scottish Biometrics Commissioner
under the Code of audit practice 2026 Additional information: 25/26 value 177,000 GPB based on ISA (UK) audit
The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.
What 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).
Pipeline intelligence · planning stage: how this market runs before the tender is published
Competition for Accounting and auditing services (CPV 7921), and who usually turns up
Audit Scotland has too little published record in this market to describe on its own. Published market evidence for the same work stands beside whatever it has. Frameworks and DPS are kept out: they attract a different number of bids. 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.
Small firms have won here. Neither number says whether you qualify; it describes who has been winning.
i
How often local firms win similar work.
Winners with a registered address in the delivery region, out of awards with a known address.
Here, local means registered in Scotland.
A local branch does not count if the registered address is elsewhere.
Most of this buyer’s recorded winners are registered outside Scotland.
i
How long buyers here take to decide after bids close.
Middle value in days from the deadline to the first award notice, on competitions that published both dates.
Only decided tenders count, so slow ones still waiting are not in.
Half of these awards were announced within 46 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.
Missing bid counts may hide more single-bid awards. This share is a minimum.
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 bid10%
2–345%
4–625%
7+20%
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 estimate18%
Within ±2%55%
Above estimate27%
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
Our matching links this notice to “External audit of public bodies in Scotland” of this authority, but none of the 6 panel members sit in a category matching this notice.
Lot #1Category A: Regional local government and health: TaysideCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #2Category A: Regional local government and health: LanarkshireCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #3Category A: Regional local government and health: LothianCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #4Category A: Regional local government and health: GlasgowCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #5Category A: Regional local government and health: Scottish BordersCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #6Category A: Regional local government and health: Western IslesCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #7Category A: Regional local government and health: RenfrewshireCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #8Category A: Regional local government and health: InverclydeCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #9Category A: Regional local government and health: East RenfrewshireCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #10Category B: Central government: Land and ForestryCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #11Category B: Central government: Lottery fundingCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #12Category B: Central government: CharitiesCPV 79212100Estimate not published
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. The bar shows 20 past lots.
A forecast, not a list of bidders.
1 bid10%
2–345%
4–625%
7+20%
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.
No comparable awards for this lot yet.
A statistical guide from past awards, not a price to bid.
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.
No earlier contract of this buyer matches this lot on the published record.
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.
Candidate suppliers for this notice have not been worked out yet, so this is not a verdict that nobody fits.
Lot #13Category B: Central government: CompaniesCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #14Category C: Central government specialist: Scottish WaterCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #15Category D: Central government specialist: Scottish National Investment BankCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #16Category E: Further education: WestCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #17Category E: Further education: GlasgowCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #18Category F: Local government small bodies: TaysideCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #19Category F: Local government small bodies: GlasgowCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
Lot #20Category G: Central government small bodies: SPCB sponsored bodiesCPV 79212100Estimate not published
This notice runs to more than 12 lots, so the full read (candidate suppliers, the bid distribution and who has supplied this buyer) is shown on the first 12. The forecast in this note is this lot’s own.
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.
What this replaces i
Who has done similar work for this buyer.
Past contracts are matched by buyer, title and type of work.
100% title match.
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.
100% title match.
A past supplier may not bid again.
The prior contract this notice most likely re-tenders · matched by title and category (100% title match), the holder is not guaranteed to re-bid
External audit of public bodies in Scotland — held by KPMG and KPMG; no contract end date published.
Procedure terms & legal framework
From the official record · publisher note attached- Legal basis
- CELEX · 32014L0024 Public Contracts Regulations 2015 (Directive 2014/24/EU)
- Procurement category
- Services
- Notice status
- Planned procurement
- Procurement threshold
- Unspecified in notice
- Regulatory regime
- Standard
- Commercial structure
- Stand-alone contract (no framework)
- Competition type
- Competitive procedure
- GPA / WTO covered
- Yes (GPA)
- Recurring procurement
- Unspecified in notice
- First published
- 28 May 2026, 10:48 BST
- Last source update
- 28 May 2026, 10:48 BST
- FTS notice number
2026/S 000-050147- Classification (CPV)
- Delivery area
- Official registry OCID
ocds-h6vhtk-06a73eFind a Tender
Publisher note: Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September. Audit Scotland reserves the right to amend lots before publishing the tender notice. NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=829687. (SC Ref:829687)
How it was run
Official notice- Submission deadline
- —
Timeline
28 May 2026 → 31 Aug 2026 · 2 dates- Notice published147 days ago28 May 2026, 10:48 BST
- Tender notice expected52 days ago31 Aug 2026, 00:00 BST
Commercial outcome & contract awards
Pipeline notice- 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
Official links; attachments are not copiedNo document links were published on the notice.