Contract

Audit Services - Lot 2

  • APUC Limited

F20: Modification notice

Notice identifier: 2023/S 000-014105

Procurement identifier (OCID): ocds-h6vhtk-03cd4d

Published 17 May 2023, 4:15pm



Section one: Contracting authority/entity

one.1) Name and addresses

APUC Limited

Unit 27, Stirling Business Centre, Wellgreen

Stirling

FK8 2DZ

Email

annemartin@apuc-scot.ac.uk

Country

United Kingdom

NUTS code

UKM77 - Perth & Kinross and Stirling

Internet address(es)

Main address

http://www.apuc-scot.ac.uk

Buyer's address

http://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10402


Section two: Object

two.1) Scope of the procurement

two.1.1) Title

Audit Services - Lot 2

Reference number

PFB1028AP

two.1.2) Main CPV code

  • 79200000 - Accounting, auditing and fiscal services

two.1.3) Type of contract

Services

two.2) Description

two.2.1) Title

Internal Audit - Small - Colleges and listed Scottish Government Bodies

Lot No

2

two.2.2) Additional CPV code(s)

  • 79212000 - Auditing services

two.2.3) Place of performance

NUTS codes
  • UKM - Scotland

two.2.4) Description of the procurement at the time of conclusion of the contract:

Internal Audit - Small - Colleges and SG Bodies

Parties eligible to use the Framework Agreement are as listed on Appendix E - List of Institutions

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

Start date

11 June 2022

End date

10 October 2023

In the case of framework agreements, provide justification for any duration exceeding 4 years

The agreement has been extended to due to a lack of resource and capacity in the marketplace to tender and a lack of stakeholder capacity to assist in a tender process. A new agreement will be advertised in June 2023 for commencement in October 2023.

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.2) Administrative information

four.2.1) Contract award notice concerning this contract

Notice number: 2018/S 243-556240


Section five. Award of contract/concession

Contract No

PFB1028 AP

Lot No

2

Title

Internal Audit - Small - Colleges and listed Scottish Government Bodies

five.2) Award of contract/concession

five.2.1) Date of conclusion of the contract/concession award decision:

1 June 2018

five.2.2) Information about tenders

The contract/concession has been awarded to a group of economic operators: Yes

five.2.3) Name and address of the contractor/concessionaire

BDO LLP

4 Atlantic Quay, 70 York Street

Glasgow

G2 8JX

Telephone

+44 7583237579

Country

United Kingdom

NUTS code
  • UKM - Scotland
The contractor/concessionaire is an SME

No

five.2.3) Name and address of the contractor/concessionaire

Henderson Loggie

Vision Building, 20 Greenmarket

Dundee

DD1 4QB

Telephone

+44 1382200055

Country

United Kingdom

NUTS code
  • UKM71 - Angus and Dundee City
The contractor/concessionaire is an SME

Yes

five.2.3) Name and address of the contractor/concessionaire

Scott-Moncrieff

Exchange Place 3, Semple Street

EDINBURGH

EH3 8BL

Telephone

+44 1314733510

Fax

+44 1314733510

Country

United Kingdom

NUTS code
  • UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME

Yes

five.2.3) Name and address of the contractor/concessionaire

KPMG LLP

191 West George Street

Glasgow

G2 2LJ

Telephone

+44 1413005537

Country

United Kingdom

NUTS code
  • UKM - Scotland
The contractor/concessionaire is an SME

No

five.2.3) Name and address of the contractor/concessionaire

RSM

6th Floor, 25 Farringdon Street

London

EC4A 4AB

Telephone

+44 1212143100

Fax

+44 1212143101

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

No

five.2.3) Name and address of the contractor/concessionaire

TIAA Ltd

Business Support Centre, 53-55 Gosport Business Centre, Aerodrome Road, Gosport

Hampshire

PO13 0FQ

Telephone

+44 8453003333

Country

United Kingdom

NUTS code
  • UKM - Scotland
The contractor/concessionaire is an SME

Yes

five.2.3) Name and address of the contractor/concessionaire

Wylie & Bisset LLP

168 Bath Street

Glasgow

G24TP

Telephone

+44 1415667000

Country

United Kingdom

NUTS code
  • UKM - Scotland
The contractor/concessionaire is an SME

Yes

five.2.3) Name and address of the contractor/concessionaire

Mazars LLP

Tower Bridge House, St Katharine's Way

London

E1W 1DD

Telephone

+44 7881283380

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

No

five.2.4) Information on value of the contract/lot/concession (at the time of conclusion of the contract;excluding VAT)

Total value of the procurement: £3,400,000


Section six. Complementary information

six.3) Additional information

(SC Ref:732432)

six.4) Procedures for review

six.4.1) Review body

Stirling Sheriff Court and Justice of the Peace Court

Stirling

Country

United Kingdom

Internet address

http://www.apuc-scot.ac.uk


Section seven: Modifications to the contract/concession

seven.1) Description of the procurement after the modifications

seven.1.1) Main CPV code

  • 79200000 - Accounting, auditing and fiscal services

seven.1.3) Place of performance

NUTS code
  • UKM - Scotland

seven.1.4) Description of the procurement:

The agreement has been extended to due to a lack of resource and capacity in the marketplace to tender and a lack of stakeholder capacity to assist in a tender process. A new agreement will be advertised in June 2023 for commencement in October 2023.

seven.1.5) Duration of the contract, framework agreement, dynamic purchasing system or concession

Start date

11 June 2022

End date

10 October 2023

seven.1.6) Information on value of the contract/lot/concession (excluding VAT)

Total value of the contract/lot/concession:

£3,400,000

seven.1.7) Name and address of the contractor/concessionaire

BDO LLP

4 Atlantic Quay, 70 York Street

Glasgow

G2 8JX

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

No

seven.1.7) Name and address of the contractor/concessionaire

Azets

Exchange Place 3, Semple Street

EDINBURGH

EH3 8BL

Country

United Kingdom

NUTS code
  • UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME

Yes

seven.1.7) Name and address of the contractor/concessionaire

Wylie & Bisset LLP

168 Bath Street

Glasgow

G2 4TP

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

Yes

seven.1.7) Name and address of the contractor/concessionaire

RSM UK Audit LLP

Centenary House, 69 Wellington Street

Glasgow

G2 6HG

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

No

seven.1.7) Name and address of the contractor/concessionaire

TIAA Ltd

Artillery House , Fort Fareham

Fareham

PO14 1AH

Country

United Kingdom

NUTS code
  • UK - United Kingdom
The contractor/concessionaire is an SME

Yes

seven.1.7) Name and address of the contractor/concessionaire

Henderson Loggie

Vision Building, 20 Greenmarket

Dundee

DD1 4QB

Country

United Kingdom

NUTS code
  • UKM71 - Angus and Dundee City
The contractor/concessionaire is an SME

Yes

seven.1.7) Name and address of the contractor/concessionaire

KPMG

319 St Vincent Street

Glasgow

G2 5AS

Country

United Kingdom

NUTS code
  • UKM - Scotland
The contractor/concessionaire is an SME

No

seven.1.7) Name and address of the contractor/concessionaire

Mazars LLP

Apex 2, 97 Haymarket Terrace

Edinburgh

EH12 5HD

Country

United Kingdom

NUTS code
  • UKM75 - Edinburgh, City of
The contractor/concessionaire is an SME

Yes

seven.2) Information about modifications

seven.2.1) Description of the modifications

Nature and extent of the modifications (with indication of possible earlier changes to the contract):

The agreement has been increased in timeline until October 2023. A new agreement will be advertised in June 2023 for commencement in October 2023.

seven.2.2) Reasons for modification

Need for modification brought about by circumstances which a diligent contracting authority/entity could not foresee.

Description of the circumstances which rendered the modification necessary and explanation of the unforeseen nature of these circumstances:

Post Covid an extensive consultation took place with the marketplace. It became apparent that it was being impacted by an extreme shortage in capacity and resource such that has never been experienced by the market previously. Similarly capacity did not exist within stakeholders to participate in a tender process. A timeline was agreed and a new agreement will be advertised in June 2023 for commencement in October 2023.

seven.2.3) Increase in price

Updated total contract value before the modifications (taking into account possible earlier contract modifications, price adaptions and average inflation)

Value excluding VAT: £3,400,000

Total contract value after the modifications

Value excluding VAT: £1,500,000