Audit services for opted-in eligible bodies in England 2022
A Contract Award Notice
by PUBLIC SECTOR AUDIT APPOINTMENTS LTD
- Source
- Find a Tender
- Type
- Contract (Services)
- Duration
- not specified
- Value
- £875K-£32M
- Sector
- BUSINESS
- Published
- 12 Dec 2022
- Delivery
- not specified
- Deadline
- n/a
Concepts
Location
United Kingdom: UNITED KINGDOM
1 buyer
6 suppliers
- Grant Thornton London
- Mazars London
- Ernst & Young London
- KPMG London
- Bishop Fleming Exeter
- Azets Audit Services London
Description
The procurement covers the audits of the accounts (as per the Code of Audit Practice) of eligible 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, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.
Lot Division
1 | Audit Services: Lot One - approx 18 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 18% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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2 | Audit Services: Lot Two - approx 16 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 16% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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3 | Audit Services: Lot Three - approx 14 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 14% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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4 | Audit Services: Lot Four - approx 12 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 12% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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5 | Audit Services: Lot Five - approx 8 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 8% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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6 | Audit Services: Lot Six - approx 7 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 7% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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8 | Audit Services: Lot Eight - approx 5 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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9 | Audit Services: Lot Nine - approx 5 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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10 | Audit Services: Lot Ten - approx 4 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 4% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will not include any opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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11 | Lot Eleven - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits) Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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12 | Lot Twelve - approx 2.25 percent of overall work by value (development lot) (will not include PIE or MLA audits) Auditing the accounts (as per the Code of Audit Practice) of approximately 2.25% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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13 | Lot Thirteen - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits) Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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13 | Audit Services: Lot Seven (A) - approx 1 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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14 | Audit Services: Lot Seven (B) - approx 1 percent of overall work by value Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. This may include opted-in bodies that are classed as Public Interest Entities. Eligible bodies include local councils, combined authorities, police and crime commissioners, police, fire and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list which would be least attractive/convenient for them to audit. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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15 | Audit Services: Lot Seven (C) - approx 1 percent of overall work by value (development lot) (will not include PIE or MLA audits) Auditing the accounts (as per the Code of Audit Practice) of approximately 1% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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16 | Audit Services: Lot Seven (D) - approx 0.5 percent of overall work by value (development lot) (will not include PIE or MLA audits) Auditing the accounts (as per the Code of Audit Practice) of approximately 0.5% (measured by reference to aggregate scale fees) of eligible bodies that opt in to the appointing person scheme. It will contain the following types of opted-in bodies (District councils, Police and fire bodies, LG functional bodies, combined authorities, national parks, waste disposal authorities, pension authorities, LG miscellaneous bodies and other local government bodies), but will not contain any Public Interest Entities nor Major Local Audits. Potential suppliers in their response to the Invitation to Tender will have the option to specify up to four County/Combined Authority areas from a predefined list in which you are able to undertake audits. 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. Additional information: Contract includes the option by mutual agreement to extend the term for up to a further 2 years Award Criteria
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Award Detail
1 | Grant Thornton (London)
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2 | Mazars (London)
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3 | Grant Thornton (London)
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4 | Ernst & Young (London)
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5 | Ernst & Young (London)
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6 | KPMG (London)
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7 | Mazars (London)
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8 | Bishop Fleming (Exeter)
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9 | Azets Audit Services (London)
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10 | Mazars (London)
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11 | KPMG (London)
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12 | Grant Thornton (London)
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13 | Azets Audit Services (London)
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14 | Bishop Fleming (Exeter)
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15 | Azets Audit Services (London)
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CPV Codes
- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services
Other Information
** PREVIEW NOTICE, please check Find a Tender for full details. ** Lot value is expressed as ‘audited body notional value’ (ABNV), comprising the published scale fees for 2021/22 for opted-in bodies plus actual and estimated recurring fee variations for 2019/20 audits. Bids were expressed as a fixed proportion of the relevant ABNV. At ITT stage Lot values were revised based on an estimated annual value of £35m (up from £33m) due to the number of opted-in bodies from 2023/24 and the level of additional fees incorporated. All values are estimated and may change. Bodies will be allocated to a Lot once the procurement is completed, subject to consultation with them and suppliers. Lot 7 was unawarded so we created sub-lots 7A-7D and ran a supplementary procurement. We achieved 99.5% capacity which is sufficient due to the impact of recent and scheduled LGR. To view this notice, please click here: <a href="https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=721067891" target="_blank">https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=721067891 GO Reference: GO-20221212-PRO-21696225
Reference
- ocds-h6vhtk-031385
- FTS 035021-2022