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Published 2 Mar 2021, 16:32 GMT

Official UK procurement notice

Financial Audit and Assurance Services Contract

Official notice

Authority: National Audit Office (Central government)

11 lotsServicesOpen procedureMax 4 lots to bidMax 4 lots per supplier
Sectors: Business Services & Consultancy (79) Delivery: UK
Published estimate£40,120,000total for 11 lots
Submissions closed 13 Apr 2021awarded 1 Aug 2021
Awarded to Deloitte +4 more10 awards

What is being bought11 lots · detail below

Published requirement description

The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO’s Financial Audit Contract is a fundamental part of being able to carry out our purpose and achieve our objectives. We are partnering with supplier firms to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 11 Lots which all contain named audits as well as additional services and training and development. The NAO’s Comptroller and Auditor General (C&AG) retains overall responsibility for signing the audit opinion and issuing the audit certificate. The NAO will work with supplier firms to ensure audit engagements are carried out in line with the relevant standards and quality expectations.

  • Recurrence: 50 months if extension options used

CPV: Accounting, auditing and fiscal services

Lots and requirements (11)Procurement structure

11 lots · all with a published value (£40,119,080 together) · a supplier may bid for at most 4 and win at most 4 of them · same evaluation weights on every lot
Lot #1CharitiesAwardedRenewalPublished value£4,234,750

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #2PensionsAwardedRenewalPublished value£6,454,500

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #3EducationAwardedRenewalPublished value£2,795,000

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #4HealthAwardedRenewalPublished value£4,257,500

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #5DEFRAAwardedRenewalPublished value£2,619,500

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #6BEIS and TransportAwardedRenewalPublished value£4,503,200

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contracts initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #7Home Office and MoDAwardedRenewalPublished value£2,684,500

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #8SocietyAwardedRenewalPublished value£3,991,000

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #9CentreCancelledRenewalPublished value£4,548,278

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #10Crown Estate and British Film InstituteAwardedRenewalPublished value£2,027,779

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal services
Lot #11DevolvedAwardedRenewalPublished value£2,003,073

The National Audit Office (NAO) is the UK’s independent public spending watchdog, supporting Parliament in holding government to account through high-quality audits. The Financial Audit Contract is critical to delivering the NAO’s objectives. Following an open procurement launched in March 2021, contracts were awarded in August 2021 across 11 lots covering statutory audits, assurance services, and associated training and development requirements.

Delivery: UK · UNITED KINGDOM
Extensions: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.Variant bids: not allowed
79200000 Accounting, auditing and fiscal 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 11 lots
Quality: 80%Price: 20%
Published sub-criteria (2)
  • Quality Questions: 80%
  • Pricing Schedule: 20%
Published award criteria (2)
  • Quality Questions: 80%
  • Pricing Schedule: 20%
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.

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
Stand-alone contract (no framework)
Competition type
Competitive procedure
GPA / WTO covered
Unspecified in notice
Recurring procurement
Yes · 50 months if extension options used
First published
2 Mar 2021, 16:32 GMT
Last source update
14 Jul 2026, 16:17 BST
Award evaluation window
14 Apr 2021 – …
Authority reference
GEN_20_22
FTS notice number
2026/S 000-066418
Classification (CPV)
Accounting, auditing and fiscal services
Delivery area
UK
Official registry OCID
ocds-h6vhtk-0297b4 Find a Tender
Contract terms
Electronic trading
e-invoicing allowed

Publisher note: GO Reference: GO-2026714-PRO-37408629

How it was run

Official notice
Run through: Delta eSourcing · Who buys & how to bid on Delta
Public notice page · account needed to bidLanguage: EN
Access & registration note: Free Select account; no DUNS asked at signup
Submission deadline
13 Apr 2021, 16:00 BST
Submission channel
{"electronicSubmission","written"}
Accepted languages
en
Bids opened
14 Apr 2021, 12:00 BST
Detailed submission instructions & authority contactsFrom official release

www.delta-esourcing.com ↗

Timeline

13 Apr 2021 → 14 Jul 2026 · 3 dates
  1. Submission deadline
    13 Apr 2021, 16:00 BST
  2. Bids opened
    14 Apr 2021, 12:00 BST
  3. Notice published98 days ago
    14 Jul 2026, 16:17 BST

Notice history

1 event · 13 releases on Find a Tender
  1. Status changed to complete
    15 Dec 2021, 12:15 GMT
Routine re-releases (13)
  • 2026-07: 8 releases · 14 Jul 2026, 14 Jul 2026
  • 2021-12: 1 release · 15 Dec 2021
  • 2021-03: 1 release · 2 Mar 2021

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Awards 22
Awarded value £73,521,99620 contracts exc. VAT
Bids received 29
Contracts signed 20latest 1 Aug 2021
Awarded toValueDateStatus
Lot 1 · Charities1 award
Deloitte£4,049,500 †—Awarded
Lot 2 · Pensions1 award
Deloitte£6,448,000 †—Awarded
Lot 3 · Education1 award
Ernst and Young LLP£2,795,007 †—Awarded
Lot 4 · Health1 award
KPMG£3,523,000 †—Awarded
Lot 5 · DEFRA1 award
Ernst and Young LLP£2,396,687 †—Awarded
Lot 6 · BEIS and Transport1 award
KPMG£4,771,000 †—Awarded
Lot 7 · Home Office and MoD1 award
Azets Audit Services Limited£2,684,500 †—Awarded
Lot 8 · Society1 award
Deloitte£3,217,500 †—Awarded
Lot 10 · Crown Estate and British Film Institute1 award
Mazars LLPCrown Estate and BFI£1,995,500 †—Awarded
Lot 11 · Devolved1 award
Ernst and Young LLP£2,046,055 †—Awarded

12 further award records carry no date or value.

Contracts

  • Charities · Deloitte

    Signed
    1 Aug 2021
    Value
    £4,049,500
    Status
    active

  • Crown Estate and BFI · Mazars LLP

    Signed
    1 Aug 2021
    Value
    £1,995,500
    Status
    active

  • Devolved · Ernst and Young LLP

    Signed
    1 Aug 2021
    Value
    £2,046,055
    Status
    active

  • Pensions · Deloitte

    Signed
    1 Aug 2021
    Value
    £6,448,000
    Status
    active

  • Education · Ernst and Young LLP

    Signed
    1 Aug 2021
    Value
    £2,795,007
    Status
    active

  • Health · KPMG

    Signed
    1 Aug 2021
    Value
    £3,523,000
    Status
    active

  • DEFRA · Ernst and Young LLP

    Signed
    1 Aug 2021
    Value
    £2,396,687
    Status
    active

  • BEIS and Transport · KPMG

    Signed
    1 Aug 2021
    Value
    £4,771,000
    Status
    active

  • Home Office and MoD · Azets Audit Services Limited

    Signed
    1 Aug 2021
    Value
    £2,684,500
    Status
    active

  • Society · Deloitte

    Signed
    1 Aug 2021
    Value
    £3,217,500
    Status
    active

  • Centre

    Signed
    1 Aug 2021
    Value
    £5,083,000
    Status
    active

  • Devolved

    Signed
    1 Aug 2021
    Value
    £2,712,721
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Crown Estate and British Film Institute

    Signed
    1 Aug 2021
    Value
    £2,662,167
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Centre

    Signed
    1 Aug 2021
    Value
    £5,749,667
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Society

    Signed
    1 Aug 2021
    Value
    £3,884,167
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Home Office and Ministry of Defence

    Signed
    1 Aug 2021
    Value
    £3,351,167
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • BEIS and Transport

    Signed
    1 Aug 2021
    Value
    £5,437,667
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Defra

    Signed
    1 Aug 2021
    Value
    £3,063,353
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Health

    Signed
    1 Aug 2021
    Value
    £4,189,667
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

  • Education

    Signed
    1 Aug 2021
    Value
    £3,461,673
    Status
    active
    • Change The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by £9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged., Need for additional works, services or supplies by the original contractor/concessionaire: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Charities7bids———
2 · Pensions1bids———
3 · Education6bids———
4 · Health1bids———
5 · DEFRA4bids———
6 · BEIS and Transport1bids———
7 · Home Office and MoD3bids———
8 · Society2bids———
9 · Centre1bids———
10 · Crown Estate and British Film Institute1bids———
11 · Devolved2bids———

Contracting authority & participating public bodies

National Audit Office

Contracting authorityCentral GovernmentBody governed by public lawNational Audit Office 157-197 Buckingham Palace Road, Victoria, UK, SW1W 9SPContact name, email, phone Published organisation website ↗

Bidders & participating suppliers

11 commercial parties on the notice
  • Azets Audit Services LimitedAwarded supplier06365189 Churchill House, 59 Lichfield Street Walsall, London, UK, WS4 2BX
  • Azets Audit Services LimitedAwarded supplier06365189 Churchill House, 59 Lichfield Street, Walsall, UK, WS4 2BX
  • Deloitte LLPAwarded supplierOC 303675 1 New Street Square London, London, UK, EC4A 3HQ
  • Deloitte LLPAwarded supplierOC 303675 1 New Street Square, London, UK, EC4A 3HQ
  • Ernst & Young LLPAwarded supplierOC300001 1 More London London, London, UK, SE1 2AF
  • Ernst & Young LLPAwarded supplierOC 303675 1 More London London, London, UK, SE1 2AF
  • Ernst & Young LLPAwarded supplierOC300001 1 More London, London, UK, SE1 2AF
  • KPMG LLPAwarded supplierOC301540 15 Canada Square London, London, UK, E14 5GL
  • KPMG LLPAwarded supplierOC301540 15 Canada Square, London, UK, E14 5GL
  • Mazars LLPAwarded supplierOC308299 Tower Bridge House, St Katharine’s Way, London, UK, E1W 1DD
  • Mazars LLPAwarded supplierOC308299 Tower Bridge House, St Katharine’s Way London, London, UK, E1W 1DD

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