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planned
Official procurement procedure

External audit of public bodies in Scotland

Financial auditing services
Scotland (UKM62)
Scotland (UKM64)
Scotland (UKM71)
Scotland (UKM72)
Published value
£7,300,000
Submission deadline Not published
Lots published20
Procurement Executive Summary
AI & Search Synopsis
Generated from official OCDS record
Tenderline Synopsis: Audit Scotland: "External audit of public bodies in Scotland". Published status: planned. Published value: £7,300,000. 20 published lots. Submission deadline not published. See the official notice for participation instructions.
Contracting AuthorityAudit ScotlandScope & CategoriesNot publishedSubmission Window
planned
No deadline published
Submission GatewayDirect notice routeLegal Basis & RegimeStandard procurementEstimated Value (exc. VAT)£7,300,000
Bidder Intelligence · Authority Profile: Audit Scotland
Market Analytics
View Authority Profile →
Derived from OCDS awards & bid statistics
Published history for Audit Scotland. These figures describe retained records, not a forecast of bids or a measure of buyer bias.
Published-to-award variance
Not availableInsufficient comparable data
Requires at least 5 comparable procedures
Competition Density
3Bids / Report
50% of reports have one bid
Supplier ConcentrationNo estimate
Insufficient attributable awardsNo concentration estimate available
Payment Terms
Check noticePublished terms
Payment obligations depend on the applicable regime and contract. Consult the official documents.
Coverage: 10 active published awards; 10 bid reports (which may be per lot). Supplier values exclude multi-supplier awards, frameworks and DPS, and use GBP only. They are published award values, not payments. Published-to-award variance compares single-lot, single-award, single-supplier GBP procedures with explicitly non-framework/non-DPS status; increases remain in the average. Unpublished data stays unknown. Awarded suppliers are winners, not all bidders.
Procedure terms
Contracting AuthorityAudit Scotland
Procedure methodNot published
Procurement categoryNot published
Statusplanned
Framework / DPSNot published
CompetitionNot published
Above thresholdNot published
Legal basisNot published
Tender period startsNot published
Clarification deadlineNot published
Electronic submissionNot published
Submission languagesNot published
Published28 May 2026, 10:48 BST
Last source update28 May 2026, 10:48 BST
Recurring procurementNot published
ClassificationFinancial auditing services
Delivery area
Scotland (UKM62)
Scotland (UKM64)
Scotland (UKM71)
Scotland (UKM72)
OCIDocds-h6vhtk-06a73e
What is being bought
Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026
What changed
From the official release history
  1. Published value updated to £7,300,000
    28 May 2026, 10:48 BST
  2. Status changed to planned
    28 May 2026, 10:48 BST
  3. Official notice release published
    28 May 2026, 10:48 BST
  4. Buyer information updated
    28 May 2026, 10:48 BST
Lots and requirements (20)
Published by the contracting authority
  • Lot 1 · #1
    Category A: Regional local government and health: Tayside
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 2 · #10
    Category B: Central government: Land and Forestry
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 3 · #11
    Category B: Central government: Lottery funding
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 4 · #12
    Category B: Central government: Charities
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 5 · #13
    Category B: Central government: Companies
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 6 · #14
    Category C: Central government specialist: Scottish Water
    planned
    Published valueNot published
    Financial audit of: Scottish Water under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 7 · #15
    Category D: Central government specialist: Scottish National Investment Bank
    planned
    Published valueNot published
    Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 8 · #16
    Category E: Further education: West
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 9 · #17
    Category E: Further education: Glasgow
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 10 · #18
    Category F: Local government small bodies: Tayside
    planned
    Published valueNot published
    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.
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 11 · #19
    Category F: Local government small bodies: Glasgow
    planned
    Published valueNot published
    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.
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 12 · #2
    Category A: Regional local government and health: Lanarkshire
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 13 · #20
    Category G: Central government small bodies: SPCB sponsored bodies
    planned
    Published valueNot published
    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.
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 14 · #3
    Category A: Regional local government and health: Lothian
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 15 · #4
    Category A: Regional local government and health: Glasgow
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 16 · #5
    Category A: Regional local government and health: Scottish Borders
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 17 · #6
    Category A: Regional local government and health: Western Isles
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 18 · #7
    Category A: Regional local government and health: Renfrewshire
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 19 · #8
    Category A: Regional local government and health: Inverclyde
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
  • Lot 20 · #9
    Category A: Regional local government and health: East Renfrewshire
    planned
    Published valueNot published
    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
    Contract periodNot published
    EligibilityNot published
    Options / renewalNot published
Timeline
  1. Procedure published
    28 May 2026, 10:48 BST
Commercial outcome and competition
AwardsNo award published
ContractsNo contract published
Bid statisticsNo aggregate bid statistics published
Buyer and organisations in this procedure

Audit Scotland

Contracting authority GB-FTS-27530
View buyer profile
Documents (0)
Official links; attachments are not copied
No data
No linked documents are published
Related procedures (0)
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No related procedures published