Contract notice
Section I: Contracting
authority
I.1) Name and addresses
Public Sector Audit Appointments Ltd
Local Government House, Smith Square
London
SW1P 3HZ
UK
Contact person: Julie Brown
Telephone: +44 7900931056
E-mail: appointingperson@psaa.co.uk
NUTS: UK
Internet address(es)
Main address: www.psaa.co.uk
I.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge at:
http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB
Additional information can be obtained from another address:
Public Sector Audit Appointments Ltd
Further information can be obtained through the Delta e-tendering system
see URL below
EC1M 5QU
UK
E-mail: appointingperson@psaa.co.uk
NUTS: UK
Internet address(es)
Main address: http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB
Tenders or requests to participate must be sent electronically to:
http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB
Tenders or requests to participate must be sent to the following address:
Public Sector Audit Appointments Ltd
Tenders/Request to Participate must be sent via the Delta e-tendering system
see URL below
EC1M 5QU
UK
E-mail: appointingperson@psaa.co.uk
NUTS: UK
Internet address(es)
Main address: http://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
Economic and financial affairs
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
Audit services for opted-in principal local government and police bodies in England.
Reference number: 227618382
II.1.2) Main CPV code
79200000
II.1.3) Type of contract
Services
II.1.4) Short description
The procurement will cover the audits of the accounts of all principal local government and police bodies across England that opt-in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015. Eligible entities include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Of the current 493 principal local government bodies eligible to opt in, as at 9.2.2017, 282 have responded to the invitation issued on 27 October 2016. The closing date for acceptance is 9.3.2017. PSAA expects to receive acceptances throughout the opt-in period and will maintain an up to date record of bodies joining the scheme on the PSAA website www.psaa.co.uk The audited bodies covered by the contracts may change over time.
II.1.5) Estimated total value
Value excluding VAT:
185 000 000.00
GBP
II.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:
6 lots based on an approx. percentage of the overall work by value of scale fees:
Lot1 40 %.
Lot2 30 %.
Lot3 18 %.
Lot4 6 %.
Lot5 6 %.
Lot6 no guaranteed value of work. Provides contingency should all firms awarded lots have conflicts of interest at an audited body.
A successful supplier will be awarded one Lot only unless there is no eligible bid for any one Lot, when a second Lot may be awarded.
II.2) Description
Lot No: 01
II.2.1) Title
Audit Services: Lot One — approx 40 percent of overall work by value
II.2.2) Additional CPV code(s)
79212300
79210000
79212000
79212100
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of approximately 40 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
74 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further two years.
Lot No: 02
II.2.1) Title
Audit Services: Lot Two — approx 30 percent of overall work by value
II.2.2) Additional CPV code(s)
79212300
79210000
79212000
79212100
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of approximately 30 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
55 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.
Lot No: 03
II.2.1) Title
Audit Services: Lot Three — approx 18 percent of overall work by value
II.2.2) Additional CPV code(s)
79212300
79210000
79212000
79212100
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of approximately 18 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
33 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.
Lot No: 04
II.2.1) Title
Audit Services: Lot Four — approx 6 percent of overall work by value
II.2.2) Additional CPV code(s)
79212300
79210000
79212000
79212100
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of approximately 6 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
11 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.
Lot No: 05
II.2.1) Title
Audit Services: Lot Five — approx 6 percent of overall work by value
II.2.2) Additional CPV code(s)
79212300
79210000
79212000
79212100
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of approximately 6 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
11 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.
Lot No: 06
II.2.1) Title
Audit Services: Lot 6 — Contingency provision
II.2.2) Additional CPV code(s)
79210000
79212000
79212100
79212300
II.2.3) Place of performance
NUTS code:
UK
Main site or place of performance:
United Kingdom.
II.2.4) Description of the procurement
Auditing the accounts of principal bodies that opt in to the appointing person scheme, where due to independence constraints, it is not possible for any of the five firms awarded Lots 1 to 5 to provide the audit services. Given the nature of this Lot, PSAA cannot estimate its likely value nor guarantee that the firm awarded Lot 6 will receive any work.
Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.6) Estimated value
Value excluding VAT:
1 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: No
II.2.9) Information about the limits on the number of candidates to be invited
Envisaged number of candidates: 9
Objective criteria for choosing the limited number of candidates:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
II.2.10) Information about variants
Variants will be accepted:
No
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
II.2.14) Additional information
The contract will include the option at the sole discretion of PSAA to extend the contract term for a further 2 years.
Section III: Legal, economic, financial and technical information
III.1) Conditions for participation
III.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers
List and brief description of conditions:
Information and formalities necessary for evaluating if the requirements are met: In accordance with Articles 57to 63 of Directive 2014/24/EU and Regulations 57 to 63 of the Public Contracts Regulations 2015 (as amended) and as set out in the selection questionnaire.
III.1.2) Economic and financial standing
Selection criteria as stated in the procurement documents
III.1.3) Technical and professional ability
Selection criteria as stated in the procurement documents
III.2) Conditions related to the contract
III.2.1) Information about a particular profession
Participation is reserved to a particular profession: Yes
Reference to the relevant law, regulation or administrative provision:
Under Section 7 of Local Audit and Accountability Act 2014 relevant authorities must appoint a ‘local auditor’ to audit their accounts. Only providers that are already registered as local auditors on the Institute of Chartered Accountants in England and Wales (‘ICAEW’) and Institute of Chartered Accountants of Scotland (‘ICAS’) lists are eligible to participate in this procurement process. There are nine providers on the list that operate in England at the time the Contract Notice is published.
III.2.2) Contract performance conditions
A provider may be required to actively participate in the achievement of social and/or environmental policy objectives.
III.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 IV: Procedure
IV.1) Description
IV.1.1) Type of procedure
Restricted procedure
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
IV.2) Administrative information
IV.2.2) Time limit for receipt of tenders or requests to participate
Date:
21/03/2017
Local time: 12:00
IV.2.3) Estimated date of dispatch of invitations to tender or to participate to selected candidates
Date:
06/04/2017
IV.2.4) Languages in which tenders or requests to participate may be submitted
EN
Section VI: Complementary information
VI.1) Information about recurrence
This is a recurrent procurement:
No
VI.3) Additional information
The types of local government and police bodies eligible to opt in are set out in schedule 2 of the LAAA 2014. A detailed list of all bodies currently eligible to opt in is available at http://www.psaa.co.uk/supporting-the-transition/appointing-person/. It should be noted during the duration of the compulsory appointing period, an authority that has previously decided not to opt in or newly established authorities can still apply to opt into these arrangements.
Lot value is expressed in terms of the ‘audited body notional value’ (ABNV), which comprises the published scale fees for 2016/17 for all opted-in bodies. Scale fees from 2018/19 cannot be set until the audit services procurement has been concluded. PSAA will consult with opted-in authorities on the proposed scale of fees in autumn 2017 and will publish the fees applicable in March 2018.
Therefore, bidders will be invited to express their bids as a fixed proportion of the relevant ABNV. The Lot values are estimated assuming a current annual audit value of 37 000 000 GBP per annum but final values will depend on the number of opt-in authorities.
Please note that authorities will not be allocated to a Lot until the procurement is completed and the subsequent appointment consultation processes with opted-in authorities and audit firms have taken place. Auditor appointments will be made by 31.12.2017 for audit years from 2018/19.
For more information, please refer to PSAA's procurement strategy http://www.psaa.co.uk/supporting-the-transition/appointing-person/procurement-strategy.
Bidders should seek independent legal and commercial advice in relation to the potential value of the opportunity of the scheme as a whole.
PSAA is holding a briefing session at Bevan Brittan offices, Fleet Place House, London from 11:00 to 13:00 on 12.4.2017. Any potential bidder wishing to attend the session must advise PSAA by confirming the names of attendees (maximum of two per firm) by noon on 11.4.2017 to appointingperson@psaa.co.uk
Potential bidders should note that PSAA reserves the right to disqualify potential bidders where there is an actual or potential conflict of interest. Potential bidders will be required to complete and return the Conflict of Interest Declaration as part of its selection questionnaire response.
Expressions of interest in response to this contract notice may be submitted by a single bidder or a consortium providing all consortium members are individually registered with the ICAEW or ICAS. PSAA reserves the right to require each member of the consortium to accept joint and several liability to PSAA.
All values quoted are estimated and approximate values and may be subject to change.
Expressions of interest must be by way of completion and return of the selection questionnaire in accordance with the requirements set out in the selection questionnaire by the date and time specified in IV.2.2
Expressions of interest must be received before the deadline. Bidders are encouraged to submit their submissions well in advance of the stated date and time in order to avoid potential technical issues. Expressions of interest delivered after the date and time specified or to a different address, electronically or otherwise, may not be considered.
PSAA shall not be responsible or accept liability for any costs, charges or expenses incurred by a potential bidder, irrespective of the outcome of the procurement, or if the procurement is cancelled or postponed.
Should you experience any problems with the portal then please contact PSAA.
PSAA reserves the right not to award the opportunity or to award only part or a different arrangement of the opportunity described in this contract notice.
For more information about this opportunity, please visit the Delta eSourcing portal at:
https://www.delta-esourcing.com/tenders/UK-UK-London:-Accounting%2C-auditing-and-fiscal-services./H95Z4X79SB
To respond to this opportunity, please click here:
https://www.delta-esourcing.com/respond/H95Z4X79SB
GO Reference: GO-201729-PRO-9556009.
VI.4) Procedures for review
VI.4.1) Review body
Royal Courts of Justice
Strand
London
WC2A 2LL
UK
VI.5) Date of dispatch of this notice
09/02/2017