External audit of public bodies in Scotland

A Tender Notice
by AUDIT SCOTLAND

Source
Find a Tender
Type
Framework (Services)
Duration
5 year
Value
£5M
Sector
BUSINESS
Published
06 Sep 2021
Delivery
To 24 Apr 2027 (est.)
Deadline
29 Nov 2021 12:00

Concepts

Location

Scotland:

Geochart for 1 buyers and 0 suppliers

1 buyer

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.

Lot Division

1 Core audits
  • Value: £5M

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).
2 Public Interest Entities

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).
3 Regulated water industry

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).
4 Regulated financial industry

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).
5 Commercial shipping construction

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).

Renewal Options

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.

Award Criteria

Audit tools, support, and access to appropriate expertise 8%
Training and developing the audit profession 8%
Skills of key staff 16%
Quality of written material 16%
Adding value to audited bodies 6%
Contribution to the public sector audit regime in Scotland 6%
Ability to present to audit committees 8%
Climate change 4%
Fair work practices 4%
Community benefit 4%
price 20%

CPV Codes

  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79212300 - Statutory audit services

Indicators

  • Restrictions apply to the lot award allocation.
  • This is a one-off contract (no recurrence)
  • Renewals are available.
  • Professional qualifications are sought.
  • Staff qualifications are relevant.
  • Technical restrictions apply.

Other Information

** PREVIEW NOTICE, please check Find a Tender for full details. ** 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 A summary of the expected community benefits has been provided as follows: 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. This might include for example initiatives that contribute to: - up-skilling the existing workforce - equality and diversity - educational support - tackling climate change (SC Ref:658582)

Reference

Domains