Section one: Contracting authority
one.1) Name and addresses
Audit Scotland
102 West Port
Edinburgh
EH3 9DN
Contact
John Gilchrist
jgilchrist@audit-scotland.gov.uk
Telephone
+44 1316251659
Country
United Kingdom
NUTS code
UKM - Scotland
Internet address(es)
Main address
Buyer's address
https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428
one.2) Information about joint procurement
The contract is awarded by a central purchasing body
one.4) Type of the contracting authority
Body governed by public law
one.5) Main activity
General public services
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
External audit of public bodies in Scotland
Reference number
NAA-2021
two.1.2) Main CPV code
- 79212000 - Auditing services
two.1.3) Type of contract
Services
two.1.4) Short description
This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.
two.1.6) Information about lots
This contract is divided into lots: Yes
two.1.7) Total value of the procurement (excluding VAT)
Value excluding VAT: £38,901,542
two.2) Description
two.2.1) Title
Core audits
Lot No
1
two.2.2) Additional CPV code(s)
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
two.2.5) Award criteria
Quality criterion - Name: Audit tools, support, and access to appropriate expertise / Weighting: 8%
Quality criterion - Name: Training and developing the audit profession / Weighting: 8%
Quality criterion - Name: Skills of key staff / Weighting: 16%
Quality criterion - Name: Quality of written material / Weighting: 16%
Quality criterion - Name: Adding value to audited bodies / Weighting: 6%
Quality criterion - Name: Contribution to the public sector audit regime in Scotland / Weighting: 6%
Quality criterion - Name: Ability to present to audit committees / Weighting: 8%
Quality criterion - Name: Climate change / Weighting: 4%
Quality criterion - Name: Fair work practices / Weighting: 4%
Quality criterion - Name: Community benefit / Weighting: 4%
Price - Weighting: 20%
two.2.11) Information about options
Options: No
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.2) Description
two.2.1) Title
Public Interest Entities
Lot No
2
two.2.2) Additional CPV code(s)
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
two.2.5) Award criteria
Quality criterion - Name: Audit tools, support, and access to appropriate expertise / Weighting: 8%
Quality criterion - Name: Training and developing the audit profession / Weighting: 8%
Quality criterion - Name: Skills of key staff / Weighting: 16%
Quality criterion - Name: Quality of written material / Weighting: 16%
Quality criterion - Name: Adding value to audited bodies / Weighting: 6%
Quality criterion - Name: Contribution to the public sector audit regime in Scotland / Weighting: 6%
Quality criterion - Name: Ability to present to audit committees / Weighting: 8%
Quality criterion - Name: Climate change / Weighting: 4%
Quality criterion - Name: Fair work practices / Weighting: 4%
Quality criterion - Name: Community benefit / Weighting: 4%
Price - Weighting: 20%
two.2.11) Information about options
Options: No
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.2) Description
two.2.1) Title
Regulated water industry
Lot No
3
two.2.2) Additional CPV code(s)
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement
The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
two.2.5) Award criteria
Quality criterion - Name: Audit tools, support, and access to appropriate expertise / Weighting: 8%
Quality criterion - Name: Training and developing the audit profession / Weighting: 8%
Quality criterion - Name: Skills of key staff / Weighting: 16%
Quality criterion - Name: Quality of written material / Weighting: 16%
Quality criterion - Name: Adding value to audited bodies / Weighting: 6%
Quality criterion - Name: Contribution to the public sector audit regime in Scotland / Weighting: 6%
Quality criterion - Name: Ability to present to audit committees / Weighting: 8%
Quality criterion - Name: Climate change / Weighting: 4%
Quality criterion - Name: Fair work practices / Weighting: 4%
Quality criterion - Name: Community benefit / Weighting: 4%
Price - Weighting: 20%
two.2.11) Information about options
Options: No
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.2) Description
two.2.1) Title
Regulated financial industry
Lot No
4
two.2.2) Additional CPV code(s)
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
two.2.3) Place of performance
NUTS codes
- UKM - Scotland
two.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
two.2.5) Award criteria
Quality criterion - Name: Audit tools, support, and access to appropriate expertise / Weighting: 8%
Quality criterion - Name: Training and developing the audit profession / Weighting: 8%
Quality criterion - Name: Skills of key staff / Weighting: 16%
Quality criterion - Name: Quality of written material / Weighting: 16%
Quality criterion - Name: Adding value to audited bodies / Weighting: 6%
Quality criterion - Name: Contribution to the public sector audit regime in Scotland / Weighting: 6%
Quality criterion - Name: Ability to present to audit committees / Weighting: 8%
Quality criterion - Name: Climate change / Weighting: 4%
Quality criterion - Name: Fair work practices / Weighting: 4%
Quality criterion - Name: Community benefit / Weighting: 4%
Price - Weighting: 20%
two.2.11) Information about options
Options: No
two.2.13) Information about European Union Funds
The procurement is related to a project and/or programme financed by European Union funds: No
Section four. Procedure
four.1) Description
four.1.1) Type of procedure
Open procedure
four.1.3) Information about a framework agreement or a dynamic purchasing system
The procurement involves the establishment of a framework agreement
four.1.8) Information about the Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement: Yes
four.2) Administrative information
four.2.1) Previous publication concerning this procedure
Notice number: 2021/S 000-022067
Section five. Award of contract
Lot No
1
Title
Core audits
A contract/lot is awarded: Yes
five.2) Award of contract
five.2.1) Date of conclusion of the contract
8 March 2022
five.2.2) Information about tenders
Number of tenders received: 6
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 6
Number of tenders received by electronic means: 6
The contract has been awarded to a group of economic operators: Yes
five.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
Telephone
+44 7717808301
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor is an SME
No
five.2.3) Name and address of the contractor
Deloitte LLP
2, NEW STREET SQUARE
London
EC4A 3BZ
Telephone
+44 2073030913
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor is an SME
No
five.2.3) Name and address of the contractor
Azets
Exchange Place 3, Semple Street
EDINBURGH
EH3 8BL
Telephone
+44 1314733500
Country
United Kingdom
NUTS code
- UKM75 - Edinburgh, City of
The contractor is an SME
No
five.2.3) Name and address of the contractor
Grant Thornton UK LLP
30 Finsbury Square
London
EC2A 1AG
Telephone
+44 2077283311
Fax
+44 2077283347
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor is an SME
No
five.2.3) Name and address of the contractor
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
Telephone
+44 2079512000
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor is an SME
No
five.2.3) Name and address of the contractor
Mazars LLP
Apex 2, 97 Haymarket Terrace
Edinburgh
EH12 5HD
Telephone
+44 1313137924
Fax
+44 1313137950
Country
United Kingdom
NUTS code
- UKM75 - Edinburgh, City of
The contractor is an SME
No
five.2.4) Information on value of contract/lot (excluding VAT)
Total value of the contract/lot: £33,428,342
Section five. Award of contract
Lot No
2
Title
Public Interest Entities
A contract/lot is awarded: Yes
five.2) Award of contract
five.2.1) Date of conclusion of the contract
8 March 2022
five.2.2) Information about tenders
Number of tenders received: 3
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 3
Number of tenders received by electronic means: 3
The contract has been awarded to a group of economic operators: Yes
five.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
Telephone
+44 7717808301
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor is an SME
No
five.2.3) Name and address of the contractor
Deloitte LLP
2, NEW STREET SQUARE
London
EC4A 3BZ
Telephone
+44 2073030913
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor is an SME
No
five.2.3) Name and address of the contractor
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
Telephone
+44 2079512000
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor is an SME
No
five.2.4) Information on value of contract/lot (excluding VAT)
Total value of the contract/lot: £2,893,200
Section five. Award of contract
Lot No
3
Title
Regulated water industry
A contract/lot is awarded: Yes
five.2) Award of contract
five.2.1) Date of conclusion of the contract
8 March 2022
five.2.2) Information about tenders
Number of tenders received: 1
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 1
Number of tenders received by electronic means: 1
The contract has been awarded to a group of economic operators: No
five.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
Telephone
+44 7717808301
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor is an SME
No
five.2.4) Information on value of contract/lot (excluding VAT)
Total value of the contract/lot: £2,100,000
Section five. Award of contract
Lot No
4
Title
Regulated financial industry
A contract/lot is awarded: Yes
five.2) Award of contract
five.2.1) Date of conclusion of the contract
8 March 2022
five.2.2) Information about tenders
Number of tenders received: 1
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 1
Number of tenders received by electronic means: 1
The contract has been awarded to a group of economic operators: No
five.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
Telephone
+44 7717808301
Country
United Kingdom
NUTS code
- UKM - Scotland
The contractor is an SME
No
five.2.4) Information on value of contract/lot (excluding VAT)
Total value of the contract/lot: £480,000
Section six. Complementary information
six.3) Additional information
(SC Ref:694134)
six.4) Procedures for review
six.4.1) Review body
Edinburgh Sheriff Court and Justice of the Peace Court
Sheriff Court House, 27 Chambers Street
Edinburgh
EH1 1LB
Country
United Kingdom