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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.1.5) Estimated total value
Value excluding VAT:
5 000 000.00
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:
Only bidders that are successful in Lot 1 will be eligible for Lots 2 to 5.
Lots 2 to 5 will result in up to three successful firms being eligible for, but not guaranteed, appointment to audits in those Lots.
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
Criteria below:
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.2.6) Estimated value
Value excluding VAT:
5 000 000.00
GBP
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
II.2.9) Information about the limits on the number of candidates to be invited
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
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
Criteria below:
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
II.2.9) Information about the limits on the number of candidates to be invited
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
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
Criteria below:
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
II.2.9) Information about the limits on the number of candidates to be invited
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
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
Criteria below:
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
II.2.9) Information about the limits on the number of candidates to be invited
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
Lot No: 5
II.2.1) Title
Commercial shipping construction
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 commercial shipping construction entities within their remits. This work is expected to comprise the audit of Ferguson Marine Port Glasgow. 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
Criteria below:
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.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Duration in months: 60
This contract is subject to renewal: Yes
Description of renewals:
The Auditor General and the Accounts Commission may decide, at their sole discretion, to extend any audit appointments made under the contract for up to two further years.
II.2.9) Information about the limits on the number of candidates to be invited
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
NOTE: 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=658582.
The buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.
Suppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.
A sub-contract clause has been included in this contract. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2363
Community benefits are included in this requirement. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2361
Tenderers are asked to set out a Community Benefits proposal that is relevant to the subject matter of this contract and supports the Authority’s commitment to contributing to the social, economic & environmental well-being of the people of Scotland.