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Contract Award Notice

Financial Audit and Assurance Services Contract

  • First published: 16 December 2021
  • Last modified: 16 December 2021

The buyer is not using this website to administer the notice.

To record your interest or obtain additional information or documents please find instructions within the Full Notice Text. (NOTE: Contract Award Notices and Prior Information Notices do not normally require a response)

Contents

Summary

OCID:
Published by:
National Audit Office
Authority ID:
AA21336
Publication date:
16 December 2021
Deadline date:
-
Notice type:
Contract Award Notice
Has documents:
No
Has SPD:
No
Has Carbon Reduction Plan:
N/A

Abstract

This Lot contains charities. The NAO’s audit portfolio includes a number of charities. These charities are generally bodies performing charitable functions within a Departmental Group or overseen by a Department, where these charitable functions coincide with the functions of the Sponsor Department. The charities included in this Lot covers museums in both the Department for Digital, Culture, Media and Sport (DCMS) and Ministry of Defence (MoD) area.

Full notice text

Contract award notice

Results of the procurement procedure

Section I: Contracting entity

I.1) Name and addresses

National Audit Office

157-197 Buckingham Palace Road

Victoria

SW1W 9SP

UK

Contact person: Central Procurement Team

Telephone: +44 2077987000

E-mail: nao.procurement@nao.org.uk

NUTS: UK

Internet address(es)

Main address: http://www.nao.org.uk/

I.2) Joint procurement

The contract is awarded by a central purchasing body

I.4) Type of the contracting authority

Body governed by public law

I.5) Main activity

Other: National Audit Office

Section II: Object

II.1) Scope of the procurement

II.1.1) Title

Financial Audit and Assurance Services Contract

Reference number: GEN_20_22

II.1.2) Main CPV code

79200000

 

II.1.3) Type of contract

Services

II.1.4) Short description

The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO’s Financial Audit Contract is a fundamental part of being able to carry out our purpose and achieve our objectives. We are partnering with supplier firms to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 11 Lots which all contain named audits as well as additional services and training and development. The NAO’s Comptroller and Auditor General (C&AG) retains overall responsibility for signing the audit opinion and issuing the audit certificate. The NAO will work with supplier firms to ensure audit engagements are carried out in line with the relevant standards and quality expectations.

II.1.6) Information about lots

This contract is divided into lots: Yes

II.1.7) Total value of the procurement

Value excluding VAT: 39 009 747.80  GBP

II.2) Description

Lot No: 1

II.2.1) Title

Charities

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

This Lot contains charities. The NAO’s audit portfolio includes a number of charities. These charities are generally bodies performing charitable functions within a Departmental Group or overseen by a Department, where these charitable functions coincide with the functions of the Sponsor Department. The charities included in this Lot covers museums in both the Department for Digital, Culture, Media and Sport (DCMS) and Ministry of Defence (MoD) area.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 2

II.2.1) Title

Pensions

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

This Lot includes a number of Pension bodies. The pensions bodies are some of the most significant public sector pension schemes which would be suited to suppliers with actuarial and pensions audit expertise. Pension schemes are the biggest liability in the Whole of Government Account and are therefore under a significant level of scrutiny as to their valuation when informing overall government fiscal policy. The Pension Protection Fund is a statutory public corporation who are responsible for protecting people with an eligible defined benefit pension when an employer becomes insolvent.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 3

II.2.1) Title

Education

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The bodies within this lot all support the delivery of government policy around Education in the UK, including bodies both sponsored by the Department for Education as well as non ministerial departments.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 4

II.2.1) Title

Health

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The bodies in this lot all support the delivery of government policy around healthcare in England and Wales.. Many of the bodies play an important role in the regulation of medicines, healthcare and healthcare products. NHS Resolution handles negligence claims on behalf of the members of its indemnity schemes - NHS organisations, independent sector providers of NHS care in England and beneficiaries of state-backed indemnity for general practice. This leads to it accounting for liabilities in relation to clinical negligence, one of the most significant liabilities across government.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 5

II.2.1) Title

Department for Environment, Food and Rural Affairs (DEFRA)

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The bodies within this Lot support the delivery of Defra’s environmental agenda. Several bodies within this lot include significant estimates in relation to the valuation of PPE and land and buildings.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 6

II.2.1) Title

Department for Business, Energy and Industrial Strategy (BEIS) and Transport

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

BEIS and Transport are Department Group audits falling within the NAO’s Infrastructure Group and so are aligned under the same business management processes. Several bodies within this Lot collect significant levels of income through levies or fees, and so an additional Trust Statement is prepared and audited that details income collected under this legislation.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 7

II.2.1) Title

Home Office and Ministry of Defence

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The Home Office and the Ministry of Defence are Department Group audits falling within the NAO’s Society Group and so are aligned under the same business management processes.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 8

II.2.1) Title

Society

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The Ministry of Justice and the Department for Digital, Media, Culture and Sport are Department Group audits falling within the NAO’s Society Group and so are aligned under the same business management processes.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 9

II.2.1) Title

Centre

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

These audits fall within the NAO’s Centre Group and so are aligned under the same business management processes. These organisations have a crucial role to play in debt and cash management for the UK Government.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 10

II.2.1) Title

Crown Estate and British Film Institute

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

The Crown Estate is one of our most high profile clients with a varied portfolio of investment and development of lands and holdings to generate revenue for HM Treasury.

For BFI, they carry out a diverse range of activities to meet its charitable objects. Expertise in valuation of investment property in the retail and environment sectors, and expertise in auditing complex valuations accounted for under IFRS 9.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Lot No: 11

II.2.1) Title

Devolved Activity

II.2.2) Additional CPV code(s)

79200000

II.2.3) Place of performance

NUTS code:

UK


Main site or place of performance:

UNITED KINGDOM

II.2.4) Description of the procurement

These bodies are responsible for the representation of devolved affairs in HM Government, facilitating the smooth operation of devolution, liaising between the UK Government and these governments and the administering of certain reserved matters of government relating to Scotland, Wales and Northern Ireland. The National Lottery Community Fund provides grant support to community projects across the entire UK.

II.2.5) Award criteria

Quality criterion: Quality Questions / Weighting: 80%

Cost criterion: Pricing Schedule / Weighting: 20%

II.2.11) Information about options

Options: No

II.2.13) Information about European Union funds

The procurement is related to a project and/or programme financed by European Union funds: No

Section IV: Procedure

IV.1) Description

IV.1.1) Type of procedure

Open procedure

IV.1.8) Information about Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: No

IV.2) Administrative information

IV.2.1) Previous publication concerning this procedure

Notice number in the OJ S:

2021/S 000-004176

Section V: Award of contract

Lot No: 1

Title: Charities

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 7

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Deloitte LLP

OC 303675

1 New Street Square

London

EC4A 3HQ

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Initial estimated total value of the contract/lot:

Total value of the contract/lot: : 4 049 500.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 2

Title: Pensions

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 1

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Deloitte LLP

OC 303675

1 New Street Square

London

EC4A 3HQ

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Initial estimated total value of the contract/lot:

Total value of the contract/lot: : 6 448 000.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 3

Title: Education

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 6

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Ernst & Young LLP

OC300001

1 More London

London

SE1 2AF

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 2 795 006.50  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 4

Title: Health

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 1

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

KPMG LLP

OC301540

15 Canada Square

London

E14 5GL

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 3 523 000.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 5

Title: DEFRA

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 4

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Ernst & Young LLP

OC300001

1 More London

London

SE1 2AF

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 2 396 686.50  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 6

Title: BEIS and Transport

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 1

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

KPMG LLP

OC301540

15 Canada Square

London

E14 5GL

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 4 771 000.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 7

Title: Home Office and MoD

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 3

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Azets Audit Services Limited

06365189

Churchill House, 59 Lichfield Street

Walsall

WS4 2BX

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 2 684 500.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 8

Title: Society

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 2

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Deloitte LLP

OC 303675

1 New Street Square

London

EC4A 3HQ

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 3 217 500.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 9

Title: Centre

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 1

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

KPMG LLP

OC301540

15 Canada Square

London

E14 5GL

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 5 083 000.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 10

Title: Crown Estate and BFI

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 1

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Mazars LLP

OC308299

Tower Bridge House, St Katharine’s Way

London

E1W 1DD

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 1 995 500.00  GBP

V.2.5) Information about subcontracting

Section V: Award of contract

Lot No: 11

Title: Devolved

A contract/lot is awarded: Yes

V.2 Award of contract

V.2.1) Date of conclusion of the contract

01/08/2021

V.2.2) Information about tenders

Number of tenders received: 2

The contract has been awarded to a group of economic operators: No

V.2.3) Name and address of the contractor

Ernst & Young LLP

OC300001

1 More London

London

SE1 2AF

UK

NUTS: UK

The contractor is an SME: No

V.2.4) Information on value of the contract/lot (excluding VAT)

Total value of the contract/lot: : 2 046 054.80  GBP

V.2.5) Information about subcontracting

Section VI: Complementary information

VI.3) Additional information

To view this notice, please click here:

https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=650677019

GO Reference: GO-20211215-PRO-19396849

VI.4) Procedures for review

VI.4.1) Review body

National Audit Office

157 - 197 Buckingham Palace Road, Victoria

London

SW1W 9SP

UK

Telephone: +44 2077987000

Internet address(es)

URL: http://www.nao.org.uk

VI.5) Date of dispatch of this notice

15/12/2021

Coding

Commodity categories

ID Title Parent category
79200000 Accounting, auditing and fiscal services Business services: law, marketing, consulting, recruitment, printing and security

Delivery locations

ID Description
100 UK - All

Alert region restrictions

The buyer has restricted the alert for this notice to suppliers based in the following regions.

ID Description
There are no alert restrictions for this notice.

About the buyer

Main contact:
nao.procurement@nao.org.uk
Admin contact:
N/a
Technical contact:
N/a
Other contact:
N/a

Further information

Date Details
No further information has been uploaded.

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