Contract award notice
Results of the procurement procedure
Section I: Contracting
entity
I.1) Name and addresses
Audit Scotland
102 West Port
Edinburgh
EH3 9DN
UK
Contact person: John Gilchrist
Telephone: +44 1316251659
E-mail: jgilchrist@audit-scotland.gov.uk
NUTS: UKM
Internet address(es)
Main address: www.audit-scotland.gov.uk
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428
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
General public services
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
External audit of public bodies in Scotland
Reference number: NAA-2021
II.1.2) Main CPV code
79212000
II.1.3) Type of contract
Services
II.1.4) Short description
This tender exercise is designed to allow the Auditor General and the Accounts Commission to make appointments to firms for approximately 36 per cent by value of the overall annual audit work of the bodies within their remits.
II.1.6) Information about lots
This contract is divided into lots:
Yes
II.1.7) Total value of the procurement
Value excluding VAT:
38 901 542.00
GBP
II.2) Description
Lot No: 1
II.2.1) Title
Core audits
II.2.2) Additional CPV code(s)
79212100
79212300
II.2.3) Place of performance
NUTS code:
UKM
II.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of several public sector bodies within their remits. This work is expected to comprise 30-36% by value of their overall annual audit work. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
II.2.5) Award criteria
Quality criterion: Audit tools, support, and access to appropriate expertise
/ Weighting: 8%
Quality criterion: Training and developing the audit profession
/ Weighting: 8%
Quality criterion: Skills of key staff
/ Weighting: 16%
Quality criterion: Quality of written material
/ Weighting: 16%
Quality criterion: Adding value to audited bodies
/ Weighting: 6%
Quality criterion: Contribution to the public sector audit regime in Scotland
/ Weighting: 6%
Quality criterion: Ability to present to audit committees
/ Weighting: 8%
Quality criterion: Climate change
/ Weighting: 4%
Quality criterion: Fair work practices
/ Weighting: 4%
Quality criterion: Community benefit
/ Weighting: 4%
Price
/ 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
Public Interest Entities
II.2.2) Additional CPV code(s)
79212100
79212300
II.2.3) Place of performance
NUTS code:
UKM
II.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of public sector bodies within their remits that are Public Interest Entities. This work is expected to comprise the audit of one or two councils. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
II.2.5) Award criteria
Quality criterion: Audit tools, support, and access to appropriate expertise
/ Weighting: 8%
Quality criterion: Training and developing the audit profession
/ Weighting: 8%
Quality criterion: Skills of key staff
/ Weighting: 16%
Quality criterion: Quality of written material
/ Weighting: 16%
Quality criterion: Adding value to audited bodies
/ Weighting: 6%
Quality criterion: Contribution to the public sector audit regime in Scotland
/ Weighting: 6%
Quality criterion: Ability to present to audit committees
/ Weighting: 8%
Quality criterion: Climate change
/ Weighting: 4%
Quality criterion: Fair work practices
/ Weighting: 4%
Quality criterion: Community benefit
/ Weighting: 4%
Price
/ 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
Regulated water industry
II.2.2) Additional CPV code(s)
79212100
79212300
II.2.3) Place of performance
NUTS code:
UKM
II.2.4) Description of the procurement
The Auditor General and the Accounts Commission for Scotland require to appoint external auditors for the audit of regulated water industry entities within their remits. This work is expected to comprise of the audit of Scottish Water. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
II.2.5) Award criteria
Quality criterion: Audit tools, support, and access to appropriate expertise
/ Weighting: 8%
Quality criterion: Training and developing the audit profession
/ Weighting: 8%
Quality criterion: Skills of key staff
/ Weighting: 16%
Quality criterion: Quality of written material
/ Weighting: 16%
Quality criterion: Adding value to audited bodies
/ Weighting: 6%
Quality criterion: Contribution to the public sector audit regime in Scotland
/ Weighting: 6%
Quality criterion: Ability to present to audit committees
/ Weighting: 8%
Quality criterion: Climate change
/ Weighting: 4%
Quality criterion: Fair work practices
/ Weighting: 4%
Quality criterion: Community benefit
/ Weighting: 4%
Price
/ 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
Regulated financial industry
II.2.2) Additional CPV code(s)
79212100
79212300
II.2.3) Place of performance
NUTS code:
UKM
II.2.4) Description of the procurement
The Auditor General and the Accounts Commission require to appoint external auditors for the audit of regulated financial industry entities within their remits. This work is expected to comprise the audit of the Scottish National Investment Bank. These appointments are for the audit years 2022/23 to 2026/27.
Applicants must satisfy statutory qualification requirements. The conduct of the audits is also governed by Audit Scotland's Code of Audit Practice, which is wider in scope than for the audit of private sector organisations, and International Standards on Auditing (UK).
II.2.5) Award criteria
Quality criterion: Audit tools, support, and access to appropriate expertise
/ Weighting: 8%
Quality criterion: Training and developing the audit profession
/ Weighting: 8%
Quality criterion: Skills of key staff
/ Weighting: 16%
Quality criterion: Quality of written material
/ Weighting: 16%
Quality criterion: Adding value to audited bodies
/ Weighting: 6%
Quality criterion: Contribution to the public sector audit regime in Scotland
/ Weighting: 6%
Quality criterion: Ability to present to audit committees
/ Weighting: 8%
Quality criterion: Climate change
/ Weighting: 4%
Quality criterion: Fair work practices
/ Weighting: 4%
Quality criterion: Community benefit
/ Weighting: 4%
Price
/ 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.1.3) Information about a framework agreement or a dynamic purchasing system
The procurement involves the establishment of a framework agreement
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:
2021/S 000-022067
Section V: Award of contract
Lot No: 1
Title: Core audits
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
08/03/2022
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: 6
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
KPMG
319 St Vincent Street
Glasgow
G2 5AS
UK
Telephone: +44 7717808301
NUTS: UKM
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Deloitte LLP
2, NEW STREET SQUARE
London
EC4A 3BZ
UK
Telephone: +44 2073030913
NUTS: UK
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Azets
Exchange Place 3, Semple Street
EDINBURGH
EH3 8BL
UK
Telephone: +44 1314733500
NUTS: UKM75
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Grant Thornton UK LLP
30 Finsbury Square
London
EC2A 1AG
UK
Telephone: +44 2077283311
Fax: +44 2077283347
NUTS: UK
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
UK
Telephone: +44 2079512000
NUTS: UK
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Mazars LLP
Apex 2, 97 Haymarket Terrace
Edinburgh
EH12 5HD
UK
Telephone: +44 1313137924
Fax: +44 1313137950
NUTS: UKM75
The contractor is an SME:
No
V.2.4) Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot:
: 33 428 342.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 2
Title: Public Interest Entities
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
08/03/2022
V.2.2) Information about tenders
Number of tenders received: 3
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: 3
Number of tenders received by electronic means: 3
The contract has been awarded to a group of economic operators:
Yes
V.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
UK
Telephone: +44 7717808301
NUTS: UKM
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Deloitte LLP
2, NEW STREET SQUARE
London
EC4A 3BZ
UK
Telephone: +44 2073030913
NUTS: UK
The contractor is an SME:
No
V.2.3) Name and address of the contractor
Ernst & Young LLP (EY)
G1 Building, 5 George Square
Glasgow
G2 1DY
UK
Telephone: +44 2079512000
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:
: 2 893 200.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 3
Title: Regulated water industry
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
08/03/2022
V.2.2) Information about tenders
Number of tenders received: 1
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: 1
Number of tenders received by electronic means: 1
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
UK
Telephone: +44 7717808301
NUTS: UKM
The contractor is an SME:
No
V.2.4) Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot:
: 2 100 000.00
GBP
V.2.5) Information about subcontracting
Section V: Award of contract
Lot No: 4
Title: Regulated financial industry
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
08/03/2022
V.2.2) Information about tenders
Number of tenders received: 1
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: 1
Number of tenders received by electronic means: 1
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
KPMG
319 St Vincent Street
Glasgow
G2 5AS
UK
Telephone: +44 7717808301
NUTS: UKM
The contractor is an SME:
No
V.2.4) Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot:
: 480 000.00
GBP
V.2.5) Information about subcontracting
Section VI: Complementary information
VI.3) Additional information
(SC Ref:694134)
VI.4) Procedures for review
VI.4.1) Review body
Edinburgh Sheriff Court and Justice of the Peace Court
Sheriff Court House, 27 Chambers Street
Edinburgh
EH1 1LB
UK
VI.5) Date of dispatch of this notice
20/05/2022