Section one: Contracting authority/entity
one.1) Name and addresses
Scottish Government
Victoria Quay
Edinburgh
EH6 6QQ
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=AA10482
Section two: Object
two.1) Scope of the procurement
two.1.1) Title
Examination of FMEL Financial Records
Reference number
CASE/719931
two.1.2) Main CPV code
- 79212100 - Financial auditing services
two.1.3) Type of contract
Services
two.2) Description
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:
As a result of the Public Audit Committee’s (PAC) response to Audit Scotland’s report on New Vessels for the Clyde and Hebrides Arrangements to Deliver Vessels 801 and 802, the PAC have requested a forensic analysis of accounting records of the former legal entity, Ferguson Marine Engineering Limited (FMEL).
two.2.7) Duration of the contract, framework agreement, dynamic purchasing system or concession
Duration in months
21
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: 2025/S 000-004669
Section five. Award of contract/concession
Contract No
CASE/719931
Title
Examination of FMEL Financial Records
five.2) Award of contract/concession
five.2.1) Date of conclusion of the contract/concession award decision:
9 January 2025
five.2.2) Information about tenders
The contract/concession has been awarded to a group of economic operators: No
five.2.3) Name and address of the contractor/concessionaire
Grant Thornton UK LLP
30 Finsbury Square
London
EC2A 1AG
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: £95,000
Section six. Complementary information
six.3) Additional information
(SC Ref:813142)
six.4) Procedures for review
six.4.1) Review body
Edinburgh Sheriff Court
27 Chambers Street
Edinburgh
EH1 ILB
Country
United Kingdom
Section seven: Modifications to the contract/concession
seven.1) Description of the procurement after the modifications
seven.1.1) Main CPV code
- 79212100 - Financial auditing services
seven.1.2) Additional CPV code(s)
- 79212000 - Auditing services
seven.1.3) Place of performance
NUTS code
- UKM - Scotland
seven.1.4) Description of the procurement:
As a result of the Public Audit Committee’s (PAC) response to Audit Scotland’s report on New Vessels for the Clyde and Hebrides Arrangements to Deliver Vessels 801 and 802, the PAC have requested a forensic analysis of accounting records of the former legal entity, Ferguson Marine Engineering Limited (FMEL)
seven.1.5) Duration of the contract, framework agreement, dynamic purchasing system or concession
Duration in months
21
seven.1.6) Information on value of the contract/lot/concession (excluding VAT)
Total value of the contract/lot/concession:
£95,000
seven.1.7) Name and address of the contractor/concessionaire
Grant Thornton UK LLP
30 Finsbury Square
London
EC2P 2YU
Country
United Kingdom
NUTS code
- UK - United Kingdom
The contractor/concessionaire is an SME
No
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 volume and structure of the data to be analysed under this contract was held by a third party and proved to be considerably greater and less structured than previously advised. As a result of this while the overall nature and scope of the contract has remained unchanged, additional staff time and resource has been required to undertake the required services. The modification to the contract reflects the increased staff time and associated costs of this.
seven.2.2) Reasons for modification
Need for additional works, services or supplies by the original contractor/concessionaire.
Description of the economic or technical reasons and the inconvenience or duplication of cost preventing a change of contractor:
A modification to the existing contract is deemed necessary on the grounds of technical complexity and economic efficiency. The incumbent supplier has developed bespoke analytical tools and acquired a detailed operational understanding of legacy data infrastructure comprising undocumented digital systems and unstructured physical records. Discontinuing their engagement at this stage would not only present a material risk of data loss or misinterpretation but would also result in substantial duplication of effort, operational disruption, and inefficient use of public funds. Furthermore, transitioning to an alternative provider would necessitate extensive re-familiarisation and replication of previously completed work, undermining value for money.
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: £95,000
Total contract value after the modifications
Value excluding VAT: £140,000