{ "uri": "https://www.find-tender.service.gov.uk/api/1.0/ocdsRecordPackages/ocds-h6vhtk-06a73e", "publisher": { "name": "Cabinet Office", "scheme": "GB-GOR", "uid": "D2", "uri": "https://www.gov.uk/government/organisations/cabinet-office" }, "publishedDate": "2026-05-28T10:48:44+01:00", "license": "http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/", "publicationPolicy": "https://www.gov.uk/government/publications/open-contracting", "version": "1.1", "extensions": [ "https://standard.open-contracting.org/profiles/eu/latest/en/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_amendment_rationale_classifications_extension/master/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_budget_breakdown_extension/master/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_contract_completion_extension/master/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_documentation_extension/master/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_pagination_extension/master/extension.json", "https://raw.githubusercontent.com/open-contracting-extensions/ocds_suitability_extension/master/extension.json", "https://raw.githubusercontent.com/portaledcahn/ocds_Links_extension/main/extension.json", "https://raw.githubusercontent.com/cabinetoffice/ocds_uk_extension/main/extension.json" ], "packages": [ "https://www.find-tender.service.gov.uk/api/1.0/ocdsRecordPackages/ocds-h6vhtk-06a73e" ], "records": [ { "ocid": "ocds-h6vhtk-06a73e", "releases": [ { "ocid": "ocds-h6vhtk-06a73e", "id": "050147-2026", "date": "2026-05-28T10:48:44+01:00", "tag": [ "planning" ], "description": "Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September.\nAudit Scotland reserves the right to amend lots before publishing the tender notice.\nNOTE: 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=829687.\n(SC Ref:829687)", "initiationType": "tender", "tender": { "id": "ocds-h6vhtk-06a73e", "legalBasis": { "id": "32014L0024", "scheme": "CELEX" }, "title": "External audit of public bodies in Scotland", "status": "planned", "classification": { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" }, "mainProcurementCategory": "services", "description": "Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026", "value": { "amount": 7300000, "currency": "GBP" }, "lotDetails": { "awardCriteriaDetails": "Lots will be awarded in 4 phases\nFor each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids\nPhase 1\nAward up to two lots to each successful bidder’s max capacity\nPhase 2\nFor any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder’s max capacity\nPhase 3\nFor any lots unallocated, award lots subject to a bidder’s max capacity\nPhase 4\nFor any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders’ revised max capacity\n* 25/26 base audit value assumes no significant local risks\nLot base audit values exclude VAT" }, "lots": [ { "id": "1", "title": "Category A: Regional local government and health: Tayside", "description": "Financial audit of:\nNHS Tayside,\nDundee City Council,\nPerth and Kinross Council,\nAngus Council,\nTayside Pension Fund,\nDundee City Integration Joint Board,\nAngus Integration Joint Board,\nPerth and Kinross Integration Joint Board and\nTayside Contracts Joint Committee\nunder the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB", "status": "planned" }, { "id": "2", "title": "Category A: Regional local government and health: Lanarkshire", "description": "Financial audit of:\nNHS Lanarkshire,\nNorth Lanarkshire Council,\nSouth Lanarkshire Council,\nNorth Lanarkshire Integration Joint Board and\nSouth Lanarkshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB", "status": "planned" }, { "id": "3", "title": "Category A: Regional local government and health: Lothian", "description": "Financial audit of:\nWest Lothian Council,\nMidlothian Council,\nEast Lothian Council,\nLothian Pension Fund,\nMidlothian Integration Joint Board,\nWest Lothian Integration Joint Board and\nEast Lothian Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB", "status": "planned" }, { "id": "4", "title": "Category A: Regional local government and health: Glasgow", "description": "Financial audit of:\nGlasgow City Council,\nStrathclyde Pension Funds and\nGlasgow City Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB", "status": "planned" }, { "id": "5", "title": "Category A: Regional local government and health: Scottish Borders", "description": "Financial audit of:\nNHS Borders,\nScottish Borders Council,\nScottish Borders Pension Fund and\nScottish Borders Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB", "status": "planned" }, { "id": "6", "title": "Category A: Regional local government and health: Western Isles", "description": "Financial audit of:\nNHS Western Isles,\nComhairle nan Eilean Siar and\nCuram Is Slainte nan Eilean Siar\nunder the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB", "status": "planned" }, { "id": "7", "title": "Category A: Regional local government and health: Renfrewshire", "description": "Financial audit of:\nRenfrewshire Council,\nRenfrewshire Integration Joint Board and\nScotland Excel\nunder the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB", "status": "planned" }, { "id": "8", "title": "Category A: Regional local government and health: Inverclyde", "description": "Financial audit of:\nInverclyde Council and\nInverclyde Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB", "status": "planned" }, { "id": "9", "title": "Category A: Regional local government and health: East Renfrewshire", "description": "Financial audit of:\nEast Renfrewshire Council and\nEast Renfrewshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB", "status": "planned" }, { "id": "10", "title": "Category B: Central government: Land and Forestry", "description": "Financial audit of:\nForestry and Land Scotland,\nScottish Canals,\nNatureScot and\nScottish Forestry\nunder the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB", "status": "planned" }, { "id": "12", "title": "Category B: Central government: Charities", "description": "Financial audit of:\nNational Galleries of Scotland,\nNational Museums of Scotland,\nRoyal Botanic Garden Edinburgh and\nNational Library of Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB", "status": "planned" }, { "id": "11", "title": "Category B: Central government: Lottery funding", "description": "Financial audit of:\nCreative Scotland,\nsportscotland,\nsportscotland Lottery Fund and\nCreative Scotland Lottery\nFund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB", "status": "planned" }, { "id": "13", "title": "Category B: Central government: Companies", "description": "Financial audit of:\nZero Waste Scotland,\nScottish Futures Trust and\nIndependent Living Fund Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB", "status": "planned" }, { "id": "14", "title": "Category C: Central government specialist: Scottish Water", "description": "Financial audit of:\nScottish Water\nunder the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB", "status": "planned" }, { "id": "15", "title": "Category D: Central government specialist: Scottish National Investment Bank", "description": "Financial audit of:\nScottish National Investment Bank\nunder the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB", "status": "planned" }, { "id": "16", "title": "Category E: Further education: West", "description": "Financial audit of:\nNew College Lanarkshire,\nWest College Scotland,\nSouth Lanarkshire College and\nWest Lothian College\nunder the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB", "status": "planned" }, { "id": "17", "title": "Category E: Further education: Glasgow", "description": "Financial audit of:\nCity of Glasgow College,\nGlasgow Kelvin College and\nGlasgow Clyde College\nunder the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB", "status": "planned" }, { "id": "18", "title": "Category F: Local government small bodies: Tayside", "description": "Financial audit of:\nTay Road Bridge Joint Board,\nTayside and Central Scotland Transport Partnership (TACTRAN) and\nTayside Valuation Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.", "status": "planned" }, { "id": "19", "title": "Category F: Local government small bodies: Glasgow", "description": "Financial audit of:\nGlasgow City Region City Deal Cabinet Joint Committee and\nWest of Scotland Archaeology Service Joint Committee\nunder the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.", "status": "planned" }, { "id": "20", "title": "Category G: Central government small bodies: SPCB sponsored bodies", "description": "Financial audit of:\nScottish Public Services 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"id": "GB-FTS-27530", "identifier": { "legalName": "Audit Scotland" }, "address": { "streetAddress": "102 West Port", "locality": "Edinburgh", "region": "UKM", "postalCode": "EH3 9DN", "countryName": "United Kingdom" }, "contactPoint": { "name": "John Gilchrist", "telephone": "+44 7970331736", "email": "jgilchrist@audit.scot" }, "roles": [ "buyer" ], "details": { "url": "http://www.audit.scot", "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428", "classifications": [ { "scheme": "TED_CA_TYPE", "id": "BODY_PUBLIC", "description": "Body governed by public law" }, { "scheme": "COFOG", "id": "01", "description": "General public services" } ] } } ], "buyer": { "id": "GB-FTS-27530", "name": "Audit Scotland" }, "links": [ { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000829687" } ], "language": "en" } ], "compiledRelease": { "tag": [ "compiled" ], "id": "ocds-h6vhtk-06a73e-2026-05-28T10:48:44+01:00", "date": "2026-05-28T10:48:44+01:00", "ocid": "ocds-h6vhtk-06a73e", "description": "Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September.\nAudit Scotland reserves the right to amend lots before publishing the tender notice.\nNOTE: 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=829687.\n(SC Ref:829687)", "initiationType": "tender", "tender": { "id": "ocds-h6vhtk-06a73e", "legalBasis": { "id": "32014L0024", "scheme": "CELEX" }, "title": "External audit of public bodies in Scotland", "status": "planned", "classification": { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" }, "mainProcurementCategory": "services", "description": "Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026", "value": { "amount": 7300000, "currency": "GBP" }, "lotDetails": { "awardCriteriaDetails": "Lots will be awarded in 4 phases\nFor each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids\nPhase 1\nAward up to two lots to each successful bidder’s max capacity\nPhase 2\nFor any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder’s max capacity\nPhase 3\nFor any lots unallocated, award lots subject to a bidder’s max capacity\nPhase 4\nFor any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders’ revised max capacity\n* 25/26 base audit value assumes no significant local risks\nLot base audit values exclude VAT" }, "lots": [ { "id": "1", "title": "Category A: Regional local government and health: Tayside", "description": "Financial audit of:\nNHS Tayside,\nDundee City Council,\nPerth and Kinross Council,\nAngus Council,\nTayside Pension Fund,\nDundee City Integration Joint Board,\nAngus Integration Joint Board,\nPerth and Kinross Integration Joint Board and\nTayside Contracts Joint Committee\nunder the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB", "status": "planned" }, { "id": "2", "title": "Category A: Regional local government and health: Lanarkshire", "description": "Financial audit of:\nNHS Lanarkshire,\nNorth Lanarkshire Council,\nSouth Lanarkshire Council,\nNorth Lanarkshire Integration Joint Board and\nSouth Lanarkshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB", "status": "planned" }, { "id": "3", "title": "Category A: Regional local government and health: Lothian", "description": "Financial audit of:\nWest Lothian Council,\nMidlothian Council,\nEast Lothian Council,\nLothian Pension Fund,\nMidlothian Integration Joint Board,\nWest Lothian Integration Joint Board and\nEast Lothian Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB", "status": "planned" }, { "id": "4", "title": "Category A: Regional local government and health: Glasgow", "description": "Financial audit of:\nGlasgow City Council,\nStrathclyde Pension Funds and\nGlasgow City Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB", "status": "planned" }, { "id": "5", "title": "Category A: Regional local government and health: Scottish Borders", "description": "Financial audit of:\nNHS Borders,\nScottish Borders Council,\nScottish Borders Pension Fund and\nScottish Borders Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB", "status": "planned" }, { "id": "6", "title": "Category A: Regional local government and health: Western Isles", "description": "Financial audit of:\nNHS Western Isles,\nComhairle nan Eilean Siar and\nCuram Is Slainte nan Eilean Siar\nunder the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB", "status": "planned" }, { "id": "7", "title": "Category A: Regional local government and health: Renfrewshire", "description": "Financial audit of:\nRenfrewshire Council,\nRenfrewshire Integration Joint Board and\nScotland Excel\nunder the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB", "status": "planned" }, { "id": "8", "title": "Category A: Regional local government and health: Inverclyde", "description": "Financial audit of:\nInverclyde Council and\nInverclyde Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB", "status": "planned" }, { "id": "9", "title": "Category A: Regional local government and health: East Renfrewshire", "description": "Financial audit of:\nEast Renfrewshire Council and\nEast Renfrewshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB", "status": "planned" }, { "id": "10", "title": "Category B: Central government: Land and Forestry", "description": "Financial audit of:\nForestry and Land Scotland,\nScottish Canals,\nNatureScot and\nScottish Forestry\nunder the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB", "status": "planned" }, { "id": "12", "title": "Category B: Central government: Charities", "description": "Financial audit of:\nNational Galleries of Scotland,\nNational Museums of Scotland,\nRoyal Botanic Garden Edinburgh and\nNational Library of Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB", "status": "planned" }, { "id": "11", "title": "Category B: Central government: Lottery funding", "description": "Financial audit of:\nCreative Scotland,\nsportscotland,\nsportscotland Lottery Fund and\nCreative Scotland Lottery\nFund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB", "status": "planned" }, { "id": "13", "title": "Category B: Central government: Companies", "description": "Financial audit of:\nZero Waste Scotland,\nScottish Futures Trust and\nIndependent Living Fund Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB", "status": "planned" }, { "id": "14", "title": "Category C: Central government specialist: Scottish Water", "description": "Financial audit of:\nScottish Water\nunder the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB", "status": "planned" }, { "id": "15", "title": "Category D: Central government specialist: Scottish National Investment Bank", "description": "Financial audit of:\nScottish National Investment Bank\nunder the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB", "status": "planned" }, { "id": "16", "title": "Category E: Further education: West", "description": "Financial audit of:\nNew College Lanarkshire,\nWest College Scotland,\nSouth Lanarkshire College and\nWest Lothian College\nunder the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB", "status": "planned" }, { "id": "17", "title": "Category E: Further education: Glasgow", "description": "Financial audit of:\nCity of Glasgow College,\nGlasgow Kelvin College and\nGlasgow Clyde College\nunder the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB", "status": "planned" }, { "id": "18", "title": "Category F: Local government small bodies: Tayside", "description": "Financial audit of:\nTay Road Bridge Joint Board,\nTayside and Central Scotland Transport Partnership (TACTRAN) and\nTayside Valuation Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.", "status": "planned" }, { "id": "19", "title": "Category F: Local government small bodies: Glasgow", "description": "Financial audit of:\nGlasgow City Region City Deal Cabinet Joint Committee and\nWest of Scotland Archaeology Service Joint Committee\nunder the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.", "status": "planned" }, { "id": "20", "title": "Category G: Central government small bodies: SPCB sponsored bodies", "description": "Financial audit of:\nScottish Public Services Ombudsman,\nScottish Information Commissioner,\nChildren and Young People’s Commissioner Scotland,\nScottish Human Rights Commission,\nCommissioner for Ethical Standards in Public Life in Scotland,\nStandards Commission for Scotland and\nScottish Biometrics Commissioner\nunder the Code of audit practice 2026 Additional information: 25/26 value 177,000 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.", "status": "planned" } ], "items": [ { "id": "1", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM77" }, { "region": "UKM71" } ], "relatedLot": "1" }, { "id": "2", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM84" }, { "region": "UKM95" } ], "relatedLot": "2" }, { "id": "3", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM75" }, { "region": "UKM73" }, { "region": "UKM78" } ], "relatedLot": "3" }, { "id": "4", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM82" } ], "relatedLot": "4" }, { "id": "5", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM91" } ], "relatedLot": "5" }, { "id": "6", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM64" } ], "relatedLot": "6" }, { "id": "7", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM83" } ], "relatedLot": "7" }, { "id": "8", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM83" } ], "relatedLot": "8" }, { "id": "9", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM83" } ], "relatedLot": "9" }, { "id": "10", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM62" }, { "region": "UKM82" }, { "region": "UKM75" } ], "relatedLot": "10" }, { "id": "12", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM75" } ], "relatedLot": "12" }, { "id": "11", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM75" }, { "region": "UKM82" } ], "relatedLot": "11" }, { "id": "13", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM77" }, { "region": "UKM75" }, { "region": "UKM78" } ], "relatedLot": "13" }, { "id": "14", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM72" } ], "relatedLot": "14" }, { "id": "15", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM75" } ], "relatedLot": "15" }, { "id": "16", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM95" }, { "region": "UKM78" }, { "region": "UKM82" } ], "relatedLot": "16" }, { "id": "17", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM82" } ], "relatedLot": "17" }, { "id": "18", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM71" } ], "relatedLot": "18" }, { "id": "19", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM82" } ], "relatedLot": "19" }, { "id": "20", "additionalClassifications": [ { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" } ], "deliveryAddresses": [ { "region": "UKM75" }, { "region": "UKM72" } ], "relatedLot": "20" } ], "communication": { "futureNoticeDate": "2026-08-31T00:00:00+01:00" }, "coveredBy": [ "GPA" ] }, "parties": [ { "id": "GB-FTS-27530", "name": "Audit Scotland", "identifier": { "legalName": "Audit Scotland" }, "address": { "streetAddress": "102 West Port", "locality": "Edinburgh", "region": "UKM", "postalCode": "EH3 9DN", "countryName": "United Kingdom" }, "contactPoint": { "name": "John Gilchrist", "telephone": "+44 7970331736", "email": "jgilchrist@audit.scot" }, "roles": [ "buyer" ], "details": { "url": "http://www.audit.scot", "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428", "classifications": [ { "scheme": "TED_CA_TYPE", "id": "BODY_PUBLIC", "description": "Body governed by public law" }, { "scheme": "COFOG", "id": "01", "description": "General public services" } ] } } ], "buyer": { "id": "GB-FTS-27530", "name": "Audit Scotland" }, "links": [ { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000829687" } ], "language": "en" }, "versionedRelease": { "ocid": "ocds-h6vhtk-06a73e", "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September.\nAudit Scotland reserves the right to amend lots before publishing the tender notice.\nNOTE: 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=829687.\n(SC Ref:829687)" } ], "initiationType": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "tender" } ], "tender": { "id": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "ocds-h6vhtk-06a73e" } ], "legalBasis": { "id": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "32014L0024" } ], "scheme": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "CELEX" } ] }, "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "External audit of public bodies in Scotland" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ], "classification": { "scheme": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "CPV" } ], "id": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "79212100" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial auditing services" } ] }, "mainProcurementCategory": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "services" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026" } ], "value": { "amount": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": 7300000 } ], "currency": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "GBP" } ] }, "lotDetails": { "awardCriteriaDetails": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Lots will be awarded in 4 phases\nFor each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids\nPhase 1\nAward up to two lots to each successful bidder’s max capacity\nPhase 2\nFor any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder’s max capacity\nPhase 3\nFor any lots unallocated, award lots subject to a bidder’s max capacity\nPhase 4\nFor any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders’ revised max capacity\n* 25/26 base audit value assumes no significant local risks\nLot base audit values exclude VAT" } ] }, "lots": [ { "id": "1", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Tayside" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNHS Tayside,\nDundee City Council,\nPerth and Kinross Council,\nAngus Council,\nTayside Pension Fund,\nDundee City Integration Joint Board,\nAngus Integration Joint Board,\nPerth and Kinross Integration Joint Board and\nTayside Contracts Joint Committee\nunder the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "2", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Lanarkshire" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNHS Lanarkshire,\nNorth Lanarkshire Council,\nSouth Lanarkshire Council,\nNorth Lanarkshire Integration Joint Board and\nSouth Lanarkshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "3", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Lothian" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nWest Lothian Council,\nMidlothian Council,\nEast Lothian Council,\nLothian Pension Fund,\nMidlothian Integration Joint Board,\nWest Lothian Integration Joint Board and\nEast Lothian Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "4", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Glasgow" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nGlasgow City Council,\nStrathclyde Pension Funds and\nGlasgow City Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "5", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Scottish Borders" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNHS Borders,\nScottish Borders Council,\nScottish Borders Pension Fund and\nScottish Borders Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "6", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Western Isles" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNHS Western Isles,\nComhairle nan Eilean Siar and\nCuram Is Slainte nan Eilean Siar\nunder the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "7", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Renfrewshire" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nRenfrewshire Council,\nRenfrewshire Integration Joint Board and\nScotland Excel\nunder the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "8", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: Inverclyde" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nInverclyde Council and\nInverclyde Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "9", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category A: Regional local government and health: East Renfrewshire" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nEast Renfrewshire Council and\nEast Renfrewshire Integration Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "10", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category B: Central government: Land and Forestry" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nForestry and Land Scotland,\nScottish Canals,\nNatureScot and\nScottish Forestry\nunder the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "12", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category B: Central government: Charities" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNational Galleries of Scotland,\nNational Museums of Scotland,\nRoyal Botanic Garden Edinburgh and\nNational Library of Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "11", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category B: Central government: Lottery funding" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nCreative Scotland,\nsportscotland,\nsportscotland Lottery Fund and\nCreative Scotland Lottery\nFund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "13", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category B: Central government: Companies" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nZero Waste Scotland,\nScottish Futures Trust and\nIndependent Living Fund Scotland\nunder the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "14", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category C: Central government specialist: Scottish Water" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nScottish Water\nunder the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "15", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category D: Central government specialist: Scottish National Investment Bank" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nScottish National Investment Bank\nunder the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "16", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category E: Further education: West" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nNew College Lanarkshire,\nWest College Scotland,\nSouth Lanarkshire College and\nWest Lothian College\nunder the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "17", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category E: Further education: Glasgow" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nCity of Glasgow College,\nGlasgow Kelvin College and\nGlasgow Clyde College\nunder the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB" } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "18", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category F: Local government small bodies: Tayside" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nTay Road Bridge Joint Board,\nTayside and Central Scotland Transport Partnership (TACTRAN) and\nTayside Valuation Joint Board\nunder the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender." } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "19", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category F: Local government small bodies: Glasgow" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Financial audit of:\nGlasgow City Region City Deal Cabinet Joint Committee and\nWest of Scotland Archaeology Service Joint Committee\nunder the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit\nThe alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender." } ], "status": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "planned" } ] }, { "id": "20", "title": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ "planning" ], "value": "Category G: Central government small bodies: SPCB sponsored bodies" } ], "description": [ { "releaseID": "050147-2026", "releaseDate": "2026-05-28T10:48:44+01:00", "releaseTag": [ 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