Contract award notice
Results of the procurement procedure
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.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 27.10.2016. 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.1.6) Information about lots
This contract is divided into lots:
Yes
II.1.7) Total value of the procurement
Value excluding VAT:
36 500 000.00
GBP
II.2) Description
Lot No: 01
II.2.1) Title
Audit Services: Lot 1 — 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be undertaken
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to a further 2 years.
Lot No: 02
II.2.1) Title
Audit Services: Lot 2 — 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be undertaken — weighting
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to a further 2 years.
Lot No: 03
II.2.1) Title
Audit Services: Lot 3 — 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be undertaken
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to a further 2 years.
Lot No: 04
II.2.1) Title
Audit Services: Lot 4 — 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be undertaken
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to a further 2 years.
Lot No: 05
II.2.1) Title
Audit Services: Lot 5 — 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be undertaken
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to 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
Quality criterion: Sector knowledge: Identifying and addressing risks and issues and engaging with different stakeholders
/ Weighting: 5
Quality criterion: Sector knowledge: Continuing professional development
/ Weighting: 2
Quality criterion: Approach: Providing a clearly articulated audit plan to address the risks identified, and arrangements for carrying out the planned work effectively
/ Weighting: 10
Quality criterion: Quality assurance: arrangements to ensure that local audits are undertaken to a consistently high standard
/ Weighting: 6
Quality criterion: Resourcing and capacity: Details of resourcing
/ Weighting: 5
Quality criterion: Resourcing and capacity: Details and role of Contact Partner
/ Weighting: 3
Quality criterion: Capability: Selection of a team to work on an individual audit
/ Weighting: 5
Quality criterion: Capability: Arrangements for discharging statutory reporting responsibilities under the Local Audit and Accountability Act 2014, managing authority and public expectations
/ Weighting: 4
Quality criterion: Transition between audit firms: Arrangements to ensure a smooth transition for audits of local government bodies transferring between audit firms
/ Weighting: 5
Quality criterion: Social Value: Opportunities to be commenced and completed
/ Weighting: 3
Quality criterion: Social Value: Other economic, social and environmental initiatives to be
/ Weighting: 2
Cost criterion: Price
/ Weighting: 50
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 up to a further 2 years.
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.2.1) Previous publication concerning this procedure
Notice number in the OJ S:
2017/S 031-055878
Section V: Award of contract
Lot No: 1
Contract No: 2017/S 031-055878 (1)
Title: Audit Services: Lot 1 — approx. 40 percent of overall work by value
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 4
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 4
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
Grant Thornton (UK) LLP
Grant Thornton House, Melton Street
London
NW1 2EP
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:
: 73 000 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 2
Contract No: 2017/S 031-055878 (2)
Title: Audit Services: Lot 2 — approx. 30 percent of overall work by value
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 4
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 4
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
Ernst and Young LLP
1 More London Place
London
SE1 2AF
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:
: 54 500 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 3
Contract No: 2017/S 031-055878 (3)
Title: Audit Services: Lot 3 — approx. 18 percent of overall work by value
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 7
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 7
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
Mazars LLP
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)
Initial estimated total value of the contract/lot:
Total value of the contract/lot:
: 33 000 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 4
Contract No: 2017/S 031-055878 (4)
Title: Audit Services: Lot 4 — approx. 6 percent of overall work by value
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 7
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 7
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
BDO LLP
55 Baker Street
London
W1U 7EU
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:
: 11 000 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 5
Contract No: 2017/S 031-055878 (5)
Title: Audit Services: Lot 5 — approx. 6 percent of overall work by value
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 7
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 7
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
Deloitte LLP
2 New Street Square
London
EC4A 3BZ
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:
: 11 000 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 6
Contract No: 2017/S 031-055878 (6)
Title: Audit Services: Lot 6 — Contingency provision
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
20/06/2017
V.2.2) Information about tenders
Number of tenders received: 6
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 6
The contract has been awarded to a group of economic operators:
Yes
V.2.3) Name and address of the contractor
Moore Stephens LLP
150 Aldersgate Street
London
EC1A 4AB
UK
NUTS: UK
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Scott-Moncrieff
Exchange Place, 3 Semple Street
Edinburgh
EH3 8BL
UK
NUTS: UK
The contractor is an SME:
Yes
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:
: 1.00
GBP
V.2.5) Information about subcontracting
Section VI: Complementary information
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.
To view this notice, please click here:
https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=264171100
Go reference: GO-2017621-PRO-10475637.
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
21/06/2017