Tender

Invitation to Tender for Financial Audit Services - Northern Ireland Audit Office

  • Northern Ireland Audit Office

F02: Contract notice

Notice identifier: 2023/S 000-026688

Procurement identifier (OCID): ocds-h6vhtk-03fb5d

Published 8 September 2023, 4:00pm



Section one: Contracting authority

one.1) Name and addresses

Northern Ireland Audit Office

106 University Street

Belfast

BT7 1EU

Contact

Joe Campbell

Email

procurement@niauditoffice.gov.uk

Country

United Kingdom

NUTS code

UKN - Northern Ireland

Internet address(es)

Main address

http://www.niauditoffice.gov.uk

Buyer's address

http://www.niauditoffice.gov.uk

one.3) Communication

The procurement documents are available for unrestricted and full direct access, free of charge, at

https://in-tendhost.co.uk/intendsharedservices/aspx/Home

Additional information can be obtained from the above-mentioned address

Tenders or requests to participate must be submitted electronically via

https://in-tendhost.co.uk/intendsharedservices/aspx/Home

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

one.4) Type of the contracting authority

Body governed by public law

one.5) Main activity

Economic and financial affairs


Section two: Object

two.1) Scope of the procurement

two.1.1) Title

Invitation to Tender for Financial Audit Services - Northern Ireland Audit Office

Reference number

INT-RQ03

two.1.2) Main CPV code

  • 79212300 - Statutory audit services

two.1.3) Type of contract

Services

two.1.4) Short description

The Comptroller and Auditor General is an Officer of the Northern Ireland Assembly. She is supported in the delivery of her functions by the Northern Ireland Audit Office (NIAO). Her work includes financial and value for money audits of a range of public bodies in Northern Ireland. The NIAO contracts out roughly 30 percent of its financial audit work to the private sector.

two.1.5) Estimated total value

Value excluding VAT: £1,640,000

two.1.6) Information about lots

This contract is divided into lots: Yes

Tenders may be submitted for all lots

two.2) Description

two.2.1) Title

Sector 1 – Shared Services – Lot 1 - Business Services Organisation

Lot No

Sector 1 - Lot 1

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79210000 - Accounting and auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Provision of the Audit of IT Shared Services in central government in Northern Ireland

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: £467,500

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

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

This lot comprises the IT audit of 1 public body.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).

two.2) Description

two.2.1) Title

Sector 1 – Shared Services – Lot 2 - IT Assist

Lot No

Sector 1 - Lot 2

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79210000 - Accounting and auditing services
  • 79212100 - Financial auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Provision of the Audit of IT Shared Services in central government in Northern Ireland

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: £162,500

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

Duration in months

36

This contract is subject to renewal

Yes

Description of renewals

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

The lot comprises the IT Audit of 1 public body.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).

two.2) Description

two.2.1) Title

Sector 2 – Lot 1 – PSNI Pensions Scheme

Lot No

Sector 2 - Lot 1

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79210000 - Accounting and auditing services
  • 79212100 - Financial auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Description of the procurement Provision of statutory external financial audit services in central government in Northern Ireland

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: £90,000

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

Duration in months

36

This contract is subject to renewal

Yes

Description of renewals

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

The lot comprises 1 public body with 1 account.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).

two.2) Description

two.2.1) Title

Sector 2 – Lot 2 – Central Government Pensions Schemes

Lot No

Sector 2 - Lot 2

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79210000 - Accounting and auditing services
  • 79212100 - Financial auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Provision of statutory external financial audit services to central government in Northern Ireland

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: £315,000

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

Duration in months

36

This contract is subject to renewal

Yes

Description of renewals

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

The lot comprises 3 public bodies with 3 accounts.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).

two.2) Description

two.2.1) Title

Sector 2 – Pensions plus NIFRS – Lot 3 - NIFRS

Lot No

Sector 2 - Lot 3

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79210000 - Accounting and auditing services
  • 79212100 - Financial auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Provision of statutory external financial audit services to an arm’s length body, in central government in Northern Ireland

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: £280,000

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

Duration in months

36

This contract is subject to renewal

Yes

Description of renewals

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

The lot comprises 1 public body with 2 accounts.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).

two.2) Description

two.2.1) Title

Sector 3 – Lot 1 – Local Government

Lot No

Sector 3 - Lot 1

two.2.2) Additional CPV code(s)

  • 79200000 - Accounting, auditing and fiscal services
  • 79212000 - Auditing services
  • 79210000 - Accounting and auditing services
  • 79212100 - Financial auditing services

two.2.3) Place of performance

NUTS codes
  • UKN - Northern Ireland
Main site or place of performance

Throughout Northern Ireland

two.2.4) Description of the procurement

Provision of statutory external financial audit services to a local council in Northern Ireland

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: £325,000

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

Duration in months

36

This contract is subject to renewal

Yes

Description of renewals

Minimum duration in months: 36 The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

two.2.10) Information about variants

Variants will be accepted: No

two.2.11) Information about options

Options: Yes

Description of options

At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

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.2.14) Additional information

The lot comprises 1 public body with 1 account.Where an Audit has commenced at any time during the Term but has not yet been completed, the Supplier is required to continue delivering the Services until such Audit is completed and the terms of the Contract shall continue to apply notwithstanding the expiry of the Initial Term or the Extension Period (as applicable).


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

The requirements are stated in the SQ, ITT and the Procurement Documents

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.2.2) Contract performance conditions

As set out in the Procurement Documents


Section four. Procedure

four.1) Description

four.1.1) Type of procedure

Open procedure

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.2.2) Time limit for receipt of tenders or requests to participate

Date

9 October 2023

Local time

5:00pm

four.2.4) Languages in which tenders or requests to participate may be submitted

English

four.2.7) Conditions for opening of tenders

Date

10 October 2023

Local time

5:01pm


Section six. Complementary information

six.1) Information about recurrence

This is a recurrent procurement: No

six.3) Additional information

The Procurement Documents contain information about the notional value of the audits for each Audited Body in each Sector. NIAO shall not be liable for any costs, expenses or liabilities incurred by those participating in this tender exercise.

six.4) Procedures for review

six.4.1) Review body

High Court of Northern Ireland Belfast

Belfast

Country

United Kingdom