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.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge, at
www.publiccontractsscotland.gov.uk
Additional information can be obtained from the above-mentioned address
Tenders or requests to participate must be submitted electronically via
www.publiccontractsscotland.gov.uk
Electronic communication requires the use of tools and devices that are not generally available. Unrestricted and full direct access to these tools and devices is possible, free of charge, at
www.publiccontractsscotland.gov.uk
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.1.5) Estimated total value
Value excluding VAT: £5,000,000
two.1.6) Information about lots
This contract is divided into lots: Yes
Tenders may be submitted for all lots
The contracting authority reserves the right to award contracts combining the following lots or groups of lots:
Only bidders that are successful in Lot 1 will be eligible for Lots 2 to 5.
Lots 2 to 5 will result in up to three successful firms being eligible for, but not guaranteed, appointment to audits in those Lots.
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.2.6) Estimated value
Value excluding VAT: £5,000,000
two.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
60
This contract is subject to renewal
Yes
Description of renewals
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
two.2.10) Information about variants
Variants will be accepted: No
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
60
This contract is subject to renewal
Yes
Description of renewals
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
two.2.10) Information about variants
Variants will be accepted: No
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
60
This contract is subject to renewal
Yes
Description of renewals
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
two.2.10) Information about variants
Variants will be accepted: No
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
60
This contract is subject to renewal
Yes
Description of renewals
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
two.2.10) Information about variants
Variants will be accepted: No
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
Commercial shipping construction
Lot No
5
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 commercial shipping construction entities within their remits. This work is expected to comprise the audit of Ferguson Marine Port Glasgow. 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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months
60
This contract is subject to renewal
Yes
Description of renewals
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
two.2.10) Information about variants
Variants will be accepted: No
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 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
Eligibility for appointment as auditor under the Local Government (Scotland) Act 1973 & Public Finance and Accountability Act 2000.
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
Eligibility for appointment as auditor under the Local Government (Scotland) Act 1973 s97 (7) and the Public Finance and Accountability Act 2000 s21 (5) require auditors to be eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 or a member of a body of accountants established in the United Kingdom or another EEA State.
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.1.1) 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
Framework agreement with several operators
Envisaged maximum number of participants to the framework agreement: 6
In the case of framework agreements, provide justification for any duration exceeding 4 years:
11. The Framework Agreement duration is set to five years with an option to extend up to two further years so that appointment periods are in line with the rotation requirements of the Ethical Standard, minimise disruption caused by rotation and therefore maximise value for money.
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: 2019/S 182-443288
four.2.2) Time limit for receipt of tenders or requests to participate
Date
29 November 2021
Local time
12:00pm
four.2.4) Languages in which tenders or requests to participate may be submitted
English
four.2.6) Minimum time frame during which the tenderer must maintain the tender
Duration in months: 7 (from the date stated for receipt of tender)
four.2.7) Conditions for opening of tenders
Date
29 November 2021
Local time
12:00pm
Section six. Complementary information
six.1) Information about recurrence
This is a recurrent procurement: No
six.2) Information about electronic workflows
Electronic payment will be used
six.3) Additional information
NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=658582.
The buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.
Suppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.
A sub-contract clause has been included in this contract. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2363
Community benefits are included in this requirement. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2361
A summary of the expected community benefits has been provided as follows:
Tenderers are asked to set out a Community Benefits proposal that is relevant to the subject matter of this contract and supports the Authority’s commitment to contributing to the social, economic & environmental well-being of the people of Scotland.
This might include for example initiatives that contribute to:
- up-skilling the existing workforce
- equality and diversity
- educational support
- tackling climate change
(SC Ref:658582)
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