Planning

Horsham District Council - External Audit Services

  • Horsham District Council

F01: Prior information notice (reducing time limits for receipt of tenders)

Notice identifier: 2022/S 000-005411

Procurement identifier (OCID): ocds-h6vhtk-031bbf

Published 28 February 2022, 1:05pm



Section one: Contracting authority

one.1) Name and addresses

Horsham District Council

Parkside, Chart Way

Horsham

RH12 1RL

Contact

Procurement Team

Email

procurement@horsham.gov.uk

Telephone

+44 1403215299

Country

United Kingdom

NUTS code

UKJ28 - West Sussex (North East)

Internet address(es)

Main address

http://www.horsham.gov.uk

Buyer's address

https://www.sesharedservices.org.uk/esourcing

one.3) Communication

Additional information can be obtained from the above-mentioned address

Tenders or requests to participate must be submitted electronically via

https://www.sesharedservices.org.uk/esourcing

Tenders or requests to participate must be submitted to the above-mentioned address

one.4) Type of the contracting authority

Regional or local authority

one.5) Main activity

General public services


Section two: Object

two.1) Scope of the procurement

two.1.1) Title

Horsham District Council - External Audit Services

two.1.2) Main CPV code

  • 79212000 - Auditing services

two.1.3) Type of contract

Services

two.1.4) Short description

Horsham District Council gives notice that in Spring 2022, it will be seeking an auditor for the audit of five financial years from 1 April 2023. These are the audits of the 2023/24 to 2027/28 accounts. Only registered firms, with accredited Key Audit Partners that must oversee the work, can be appointed from the list of external audit suppliers to the local government audit. The scope of the local authority audit is fixed. It it determined by the Code of Audit Practice (currently published by the National Audit Office), the format of the financial statements are specified by CIPFA / LASAAC, and the application of auditing standards are currently regulated by the Financial Reporting Council.

two.1.5) Estimated total value

Value excluding VAT: £300,000

two.1.6) Information about lots

This contract is divided into lots: No

two.2) Description

two.2.2) Additional CPV code(s)

  • 79212100 - Financial auditing services
  • 79212000 - Auditing services
  • 79212300 - Statutory audit services

two.2.3) Place of performance

NUTS codes
  • UKJ28 - West Sussex (North East)
Main site or place of performance

Horsham District, West Sussex

two.2.4) Description of the procurement

Horsham District Council will be seeking an auditor for the audit of five financial years from 1 April 2023. These are the audits of the 2023/24 to 2027/28 accounts. Only registered firms, with accredited Key Audit Partners that must oversee the work, can be appointed from the list of external audit suppliers to the local government audit. The scope of the local authority audit is fixed. It is determined by the Code of Audit Practice (currently published by the National Audit Office), the format of the financial statements are specified by CIPFA / LASAAC, and the application of auditing standards are currently regulated by the Financial Reporting Council.Nine audit providers with Key Audit Partners are therefore eligible under the audit legislation. These are BDO, Cardens Accountants, Deloitte, EY, Grant Thornton, KPMG, Mazars, PriceWaterhouseCoopers and Azets Audit Services Ltd. The auditor appointed at the end of the procurement process will undertake the statutory audit of accounts and value for money assessment of the council in each financial year, in accordance with all relevant codes of practice and guidance. The auditor is also responsible for investigating questions raised by electors and has powers and responsibilities in relation to Public Interest Reports and statutory recommendations. Note that auditors are currently regulated by the Financial Reporting Council, which will be replaced by a new body with wider powers, the Audit, Reporting and Governance Authority (ARGA) during the course of the next audit contract.The Council intends to issue documents during Spring 2022.

two.2.5) Award criteria

Price is not the only award criterion and all criteria are stated only in the procurement documents

two.2.6) Estimated value

Value excluding VAT: £300,000

two.2.7) Duration of the contract, framework agreement or dynamic purchasing system

Duration in months

60

two.2.13) Information about European Union Funds

The procurement is related to a project and/or programme financed by European Union funds: No

two.3) Estimated date of publication of contract notice

28 February 2022


Section three. Legal, economic, financial and technical information

three.1) Conditions for participation

three.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers

List and brief description of conditions

Only registered firms, with accredited Key Audit Partners that must oversee the work, can be appointed from the list of external audit suppliers to the local government audit. The scope of the local authority audit is fixed. It is determined by the Code of Audit Practice (currently published by the National Audit Office), the format of the financial statements are specified by CIPFA / LASAAC, and the application of auditing standards are currently regulated by the Financial Reporting Council.Nine audit providers with Key Audit Partners are therefore eligible under the audit legislation. These are BDO, Cardens Accountants, Deloitte, EY, Grant Thornton, KPMG, Mazars, PriceWaterhouseCoopers, Azets Audit Services Ltd.

three.1.2) Economic and financial standing

Selection criteria as stated in the procurement documents

three.1.3) Technical and professional ability

Selection criteria as stated in the procurement documents

three.2) Conditions related to the contract

three.2.1) Information about a particular profession

Execution of the service is reserved to a particular profession

Reference to the relevant law, regulation or administrative provision

Auditors are currently regulated by the Financial Reporting Council, which will be replaced by a new body with wider powers, the Audit, Reporting and Governance Authority (ARGA) during the course of the next audit contract.

three.2.3) Information about staff responsible for the performance of the contract

Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract


Section four. Procedure

four.1) Description

four.1.8) Information about the Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: Yes


Section six. Complementary information

six.2) Information about electronic workflows

Electronic ordering will be used

Electronic invoicing will be accepted

Electronic payment will be used

six.4) Procedures for review

six.4.1) Review body

Royal Courts of Justice

The Strand

London

Country

United Kingdom

six.4.2) Body responsible for mediation procedures

Horsham District Council

Parkside, Chart Way

Horsham

RH12 1RL

Country

United Kingdom

six.4.4) Service from which information about the review procedure may be obtained

Royal Courts of Justice

The Strand

London

Country

United Kingdom