Award

Financial Audit and Assurance Services Contract

NATIONAL AUDIT OFFICE

This public procurement record has 2 releases in its history.

Award

15 Dec 2021 at 12:15

Tender

02 Mar 2021 at 16:32

Summary of the contracting process

The National Audit Office (NAO) is seeking tenders for a contract titled "Financial Audit and Assurance Services Contract" in the industry category of accounting, auditing and fiscal services. The procurement process is at the tender stage, with a deadline set for April 13, 2021. The process operates under an open procedure, allowing multiple suppliers to submit their proposals. This contract encompasses multiple lots, including sectors such as charities, pensions, and health, indicating a broad range of services and potential collaboration with governmental entities across various locations in the United Kingdom.

This tender presents significant opportunities for firms specialising in auditing, especially those with expertise in specific sectors like charitable organisations, public sector pensions, and healthcare. Businesses that can demonstrate a strong track record in providing high-quality audits and compliance with governmental standards will be well-suited to compete. Additionally, the presence of various lots allows smaller and medium-sized enterprises (SMEs) to engage in the bidding process, potentially bolstering their market presence and fostering growth through partnerships with the NAO.

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Notice Title

Financial Audit and Assurance Services Contract

Notice Description

The National Audit Office (NAO) is the UK's independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO's Financial Audit Contract is a fundamental part of being able to carry out our purpose and achieve our objectives. We are partnering with supplier firms to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 11 Lots which all contain named audits as well as additional services and training and development. The NAO's Comptroller and Auditor General (C&AG) retains overall responsibility for signing the audit opinion and issuing the audit certificate. The NAO will work with supplier firms to ensure audit engagements are carried out in line with the relevant standards and quality expectations.

Lot Information

Charities

This Lot contains charities. The NAO's audit portfolio includes a number of charities. These charities are generally bodies performing charitable functions within a Departmental Group or overseen by a Department, where these charitable functions coincide with the functions of the Sponsor Department. The charities included in this Lot covers museums in both the Department for Digital, Culture, Media and Sport (DCMS) and Ministry of Defence (MoD) area.

Renewal: The contract's initial period is 36 months with the option to extend for a further period of up to 24 months.

Pensions

This Lot includes a number of Pension bodies. The pensions bodies are some of the most significant public sector pension schemes which would be suited to suppliers with actuarial and pensions audit expertise. Pension schemes are the biggest liability in the Whole of Government Account and are therefore under a significant level of scrutiny as to their valuation when informing overall government fiscal policy. The Pension Protection Fund is a statutory public corporation who are responsible for protecting people with an eligible defined benefit pension when an employer becomes insolvent.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Education

The bodies within this lot all support the delivery of government policy around Education in the UK, including bodies both sponsored by the Department for Education as well as non ministerial departments.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Health

The bodies in this lot all support the delivery of government policy around healthcare in England and Wales.. Many of the bodies play an important role in the regulation of medicines, healthcare and healthcare products. NHS Resolution handles negligence claims on behalf of the members of its indemnity schemes - NHS organisations, independent sector providers of NHS care in England and beneficiaries of state-backed indemnity for general practice. This leads to it accounting for liabilities in relation to clinical negligence, one of the most significant liabilities across government.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Department for Environment, Food and Rural Affairs (DEFRA)

The bodies within this Lot support the delivery of Defra's environmental agenda. Several bodies within this lot include significant estimates in relation to the valuation of PPE and land and buildings.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Department for Business, Energy and Industrial Strategy (BEIS) and Transport

BEIS and Transport are Department Group audits falling within the NAO's Infrastructure Group and so are aligned under the same business management processes. Several bodies within this Lot collect significant levels of income through levies or fees, and so an additional Trust Statement is prepared and audited that details income collected under this legislation.

Renewal: The contracts initial period is for 36 months with the option to extend for a further period of up to 24 months.

Home Office and Ministry of Defence

The Home Office and the Ministry of Defence are Department Group audits falling within the NAO's Society Group and so are aligned under the same business management processes.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Society

The Ministry of Justice and the Department for Digital, Media, Culture and Sport are Department Group audits falling within the NAO's Society Group and so are aligned under the same business management processes.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Centre

These audits fall within the NAO's Centre Group and so are aligned under the same business management processes. These organisations have a crucial role to play in debt and cash management for the UK Government.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Crown Estate and British Film Institute

The Crown Estate is one of our most high profile clients with a varied portfolio of investment and development of lands and holdings to generate revenue for HM Treasury. For BFI, they carry out a diverse range of activities to meet its charitable objects. Expertise in valuation of investment property in the retail and environment sectors, and expertise in auditing complex valuations accounted for under IFRS 9.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Devolved Activity

These bodies are responsible for the representation of devolved affairs in HM Government, facilitating the smooth operation of devolution, liaising between the UK Government and these governments and the administering of certain reserved matters of government relating to Scotland, Wales and Northern Ireland. The National Lottery Community Fund provides grant support to community projects across the entire UK.

Renewal: The contract's initial period is for 36 months with the option to extend for a further period of up to 24 months.

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-0297b4
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/031230-2021
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
Tender Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

79200000 - Accounting, auditing and fiscal services

Notice Value(s)

Tender Value
£40,120,000 £10M-£100M
Lots Value
£40,119,080 £10M-£100M
Awards Value
Not specified
Contracts Value
£39,009,746 £10M-£100M

Notice Dates

Publication Date
15 Dec 20214 years ago
Submission Deadline
13 Apr 2021Expired
Future Notice Date
Not specified
Award Date
31 Jul 20214 years ago
Contract Period
Not specified - Not specified
Recurrence
50 months if extension options used

Notice Status

Tender Status
Complete
Lots Status
Cancelled
Awards Status
Active
Contracts Status
Active

Contracting Authority (Buyer)

Main Buyer
NATIONAL AUDIT OFFICE
Contact Name
Central Procurement Team
Contact Email
nao.procurement@nao.org.uk
Contact Phone
+44 2077987000

Buyer Location

Locality
VICTORIA
Postcode
SW1W 9SP
Post Town
South West London
Country
England

Major Region (ITL 1)
TLI London
Basic Region (ITL 2)
TLI3 Inner London - West
Small Region (ITL 3)
TLI35 Westminster and City of London
Delivery Location
Not specified

Local Authority
Westminster
Electoral Ward
Pimlico North
Westminster Constituency
Cities of London and Westminster

Supplier Information

Number of Suppliers
5
Supplier Names

AZETS AUDIT SERVICES

DELOITTE

ERNST & YOUNG

KPMG

MAZARS

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

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The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.

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