Find a TenderAwarded
Published 4 Feb 2022, 16:15 GMT

Official UK procurement notice

Audit services for opted-in eligible bodies in England 2022

Official notice

Authority: PUBLIC SECTOR AUDIT APPOINTMENTS LIMITED·Consortium: 2 public authorities

Framework agreement25 lotsServicesRestricted procedureSME suitable
Framework ceiling (notional)£165,000,000total for 25 lots · framework ceiling, not attributable revenue
Submissions closed 18 Mar 2022awarded 31 Dec 2023
Lots 25see the lot list below

What is being bought25 lots · detail below

Published requirement description

Contracts relate to audits of the accounts (as per the Code of Audit Practice) of eligible bodies across England that opt in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015.

CPV: Accounting and auditing services · Accounting, auditing and fiscal services · Auditing services · Financial auditing services · Statutory audit services

How this framework works

From the published notice
Bids received
2 bids received · 7 suppliers appointed

Lots and requirements (25)Procurement structure

25 lots · 13 with a published value · evaluation weights differ by lot

Every one of these 2 lots carries the same published figure, £8,250,000: it is the framework's maximum for the whole notice, not each lot's own budget, and no share per lot is published. The cards below say ceiling above rather than repeat it.

Lot #1Audit Services: Lot One - approx 18 percent of overall work by valueAwarded UKPublished value£29,700,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 18% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #2The provision of external auditors as a statutory requirement under the local Audit…Awarded South WestLot estimate not published

The provision of external auditors as a statutory requirement under the local Audit and Accountability Act 2014.

Delivery: South West
Lot #3Audit Services: Lot Two - approx 16 percent of overall work by value UKPublished value£26,400,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #4Audit Services: Lot Two - approx 16 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #5Audit Services: Lot Three - approx 14 percent of overall work by value UKPublished value£23,100,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #6Audit Services: Lot Three - approx 14 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #7Audit Services: Lot Four - approx 12 percent of overall work by value UKPublished value£19,800,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #8Audit Services: Lot Four - approx 12 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #9Audit Services: Lot Five - approx 8 percent of overall work by value UKPublished value£13,200,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #10Audit Services: Lot Five - approx 8 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #11Audit Services: Lot Six - approx 7 percent of overall work by value UKPublished value£11,550,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #12Audit Services: Lot Six - approx 7 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #13Audit Services: Lot Seven - approx 6 percent of overall work by value UKPublished value£9,900,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 6% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #14Audit Services: Lot Eight - approx 5 percent of overall work by value (will not include PIE audits) UKceiling above

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #15Audit Services: Lot Eight - approx 5 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #16Audit Services: Lot Nine - approx 5 percent of overall work by value (will not include PIE audits) UKceiling above

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years.

Potential suppliers are encouraged to also respond to our CN to establish a DPS for audit services for opted-in bodies. The same SQ response is used to minimise effort. Procurement docs at: www.delta-esourcing.com/tenders/UK-UK-London… ↗

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #17Audit Services: Lot Nine - approx 5 percent of overall work by valueAwarded UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #18Audit Services: Lot Ten - approx 4 percent of overall work by valueAwarded UKPublished value£6,660,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 4% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #19Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)Awarded UKPublished value£3,712,500

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #20Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)Awarded UKPublished value£3,712,500

Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #21Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)Awarded UKPublished value£825,000

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Second stage: 9–null candidates invited to tenderVariant bids: not allowed
Lot #22Audit Services: Lot Seven (A) - approx 1 percent of overall work by valueCancelled UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #23Audit Services: Lot Seven (B) - approx 1 percent of overall work by valueCancelled UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #24Audit Services: Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits)Cancelled UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM
Lot #25Audit Services: Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)Cancelled UKLot estimate not published

Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits.

Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits.

The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years

Delivery: UK · UNITED KINGDOM

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

Lots publish different evaluation splits; there is no single procedure weighting.

5 more lots publish their own split on the notice.

Lot distribution rule: 13 lots based on an approx. percentage of the overall work. Awarded in order from Lot 1 to Lot 13. A successful supplier may be awarded up to two Lots from Lots numbered 1 to 10 or one Lot from Lots numbered 11 to 13, the exception being where there is no eligible bid for any one Lot, when subsequent Lots may be awarded following the process set out in the procurement documentation.
Conditions of participation1
  • Technical & professional ability

    Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a "local auditor" to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales ("ICAEW") list or that are currently proceeding through the registration process are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published. Where a submission is being made by a consortium or other form of joint working arrangement at least one constituent member must be registered with the ICAEW or going through the registration process. Where a Potential Supplier is a sole supplier currently proceeding through registration, they must be accredited by 13th September 2022 to be awarded a contract. A Potential Supplier considering the submission of an application for registration is strongly encouraged to have an early discussion with the Recognised Supervisory Body.

Staff
Names and qualifications of delivery staff must be submitted
What this means for your bid
  • Price carries 20 points on every lot: a 10% discount moves about 2 points.
  • “Audit services for opted-in eligible bodies in England 2022” is a framework: the contest is a place on its panel, 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
Restricted 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
4 Feb 2022, 16:15 GMT
Last source update
5 Nov 2025, 19:05 GMT
Authority reference
631057310
FTS notice number
2025/S 000-071433
Classification (CPV)
Accounting and auditing servicesAccounting, auditing and fiscal servicesAuditing servicesFinancial auditing servicesStatutory audit services
Delivery area
UKSouth West (UKK)
Official registry OCID
ocds-h6vhtk-031385 Find a Tender
Contract terms
Performance terms

A provider may be required to actively participate in the achievement of social and/or environmental policy objectives.

Publisher note: Lot value is expressed as ‘audited body notional value’ (ABNV), comprising the published scale fees for 2021/22 for opted-in bodies plus actual and estimated recurring fee variations for 2019/20 audits. Bids were expressed as a fixed proportion of the relevant ABNV. At ITT stage Lot values were revised based on an estimated annual value of £35m (up from £33m) due to the number of opted-in bodies from 2023/24 and the level of additional fees incorporated. All values are estimated and may change. Bodies will be allocated to a Lot once the procurement is completed, subject to consultation with them and suppliers. Lot 7 was unawarded so we created sub-lots 7A-7D and ran a supplementary procurement. We achieved 99.5% capacity which is sufficient due to the impact of recent and scheduled LGR. To view this notice, please click here: <a href="https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=721067891" target="_blank">https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=721067891</a> GO Reference: GO-20221212-PRO-21696225

How it was run

Official notice
Appointment period ends
18 Mar 2022, 12:00 GMT
Submission channel
{"written"}
Accepted languages
en

Timeline

18 Mar 2022 → 5 Nov 2025 · 3 dates
  1. Admission / appointment period endsperiod end, not a bid countdown
    18 Mar 2022, 12:00 GMT
  2. Invitations to tender expected
    7 Apr 2022, 00:00 BST
  3. Notice published352 days ago
    5 Nov 2025, 19:05 GMT

Notice history

3 events · 4 releases on Find a Tender · since 12 Dec 2022
  1. Status changed to complete
    12 Dec 2022, 10:05 GMT
  2. Buyer details updated
    16 Feb 2024, 11:25 GMT
  3. Buyer details updated
    5 Nov 2025, 19:05 GMT
Published amendments (1 · 0 deadline changes)
WhenWhatBeforeAfterShift
—TextContracts include the option by mutual agreement to extend the term for up to a further 2 years. · II.2.14N/AThese contracts have been extended by two years, following mutual agreement with the appointed firms.

Public Sector Audit Appointments Limited (PSAA) has extended its current audit contracts by two years, following mutual agreement with the appointed firms and as permitted by the original procurement. The extension covers the audits of the financial years 2028/29 and 2029/30. Originally awarded in 2022, the contracts span audits from 2023/24 to 2027/28 and involve six firms: Grant Thornton, Forvis…

Routine re-releases (4)
  • 2022-02: 1 release · 4 Feb 2022

Commercial outcome & contract awards

Published awards, contracts and bid statistics, not a forecast
Suppliers appointed 7admitted to the panel · see the list ↓
Bids received 21 from SMEs
Contracts signed 16latest 31 Dec 2023

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

Contracts

All 2 of these contracts carry the same published figure, £14,000,000, the framework's maximum for the whole notice, not each contract's own value. They are not eleven separate sums.

  • Contract 005195-2024-1

    Signed
    31 Dec 2023
    Value
    —
    Status
    active
  • Lot One - approx 18 percent of overall work by value

    Signed
    11 Dec 2022
    Value
    £31,500,000
    Status
    active
  • Lot Three - approx 14 percent of overall work by value

    Signed
    11 Dec 2022
    Value
    £24,500,000
    Status
    active
  • Lot Ten - approx 4 percent of overall work by value (will not include PIE audits)

    Signed
    11 Dec 2022
    Value
    £7,000,000
    Status
    active
  • Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)

    Signed
    9 Dec 2022
    Value
    £875,000
    Status
    active
  • Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)

    Signed
    9 Dec 2022
    Value
    £3,937,500
    Status
    active
  • Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE nor MLA audits)

    Signed
    9 Dec 2022
    Value
    £875,000
    Status
    active
  • Lot Four - approx 12 percent of overall work by value

    Signed
    6 Dec 2022
    Value
    £21,000,000
    Status
    active
  • Lot Five - approx 8 percent of overall work by value

    Signed
    6 Dec 2022
    Value
    ceiling above
    Status
    active
  • Lot Two - approx 16 percent of overall work by value

    Signed
    30 Nov 2022
    Value
    £28,875,000
    Status
    active
  • Lot Seven (A) - approx 1 percent of overall work by value

    Signed
    30 Nov 2022
    Value
    £1,750,000
    Status
    active
  • Lot Eight - approx 5 percent of overall work by value (will not include PIE audits)

    Signed
    30 Nov 2022
    Value
    £8,750,000
    Status
    active
  • Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits)

    Signed
    21 Nov 2022
    Value
    £2,625,000
    Status
    active
  • Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE nor MLA audits)

    Signed
    21 Nov 2022
    Value
    £3,937,500
    Status
    active
  • Lot Six - approx 7 percent of overall work by value

    Signed
    17 Nov 2022
    Value
    ceiling above
    Status
    active
  • Lot Nine - approx 5 percent of overall work by value (will not include PIE audits)

    Signed
    17 Nov 2022
    Value
    £10,500,000
    Status
    active

Bid statistics published by the authority

LotBidsSMEVCSEValid bid range
1 · Audit Services: Lot One - approx 18 percent of overall work by value3bids · 3 electronic0——
2 · The provision of external auditors as a statutory requirement under the local Audit…6bids——£1,000,000 – £5,000,000
4 · Audit Services: Lot Two - approx 16 percent of overall work by value3bids · 3 electronic0——
6 · Audit Services: Lot Three - approx 14 percent of overall work by value3bids · 3 electronic0——
8 · Audit Services: Lot Four - approx 12 percent of overall work by value4bids · 4 electronic0——
10 · Audit Services: Lot Five - approx 8 percent of overall work by value4bids · 4 electronic0——
12 · Audit Services: Lot Six - approx 7 percent of overall work by value4bids · 4 electronic0——
15 · Audit Services: Lot Eight - approx 5 percent of overall work by value4bids · 4 electronic0——
17 · Audit Services: Lot Nine - approx 5 percent of overall work by value4bids · 4 electronic0——
18 · Audit Services: Lot Ten - approx 4 percent of overall work by value4bids · 4 electronic0——
19 · Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)4bids · 4 electronic0——
20 · Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits)4bids · 4 electronic0——
21 · Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits)4bids · 4 electronic1——
Whole notice2bids · 2 electronic1—£1,000,000 – £5,000,000

Contracting authority & participating public bodies

2 public bodies on the notice

Public Sector Audit Appointments Ltd

Contracting authorityBody governed by public lawEconomic affairs 18 Smith Square, London, UK, SW1P 3HZContact name, email, phone Published organisation website ↗

Consortium members and other public bodies

  • Cornwall CouncilContracting authorityCentral purchasing bodyBody governed by public lawGeneral public services Truro, South WestContact name, email

Dispute resolution & review bodies

  • Royal Courts of JusticeReview body London

Framework contractors & participating bidders

7 commercial parties on the notice
  • AZETS AUDIT SERVICES LIMITEDFramework contractor09652677 2nd Floor, Regis House, 45 King William Street, London, UK, EC4R 9AN
  • Bishop Fleming LLPFramework contractorOC391282 2nd Floor Stratus House, Emperor Way, Exeter Business Park, Exeter, UK, EX1 3QS
  • ERNST & YOUNG LLPFramework contractorOC300001 1 More London Place, London, UK, SE1 2AF
  • Grant ThorntonFramework contractor London, South West
  • Grant Thornton (UK) LLPFramework contractorOC307742 30 Finsbury Square, London, UK, EC2A 1AG
  • KPMG LLPFramework contractorOC301540 15 Canada Square, London, UK, E14 5GL
  • Mazars LLPFramework contractorOC308299 30 Old Bailey, London, UK, EC4M 7AU

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