Tender

Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland

NORTHERN IRELAND AUDIT OFFICE

This public procurement record has 1 release in its history.

Tender

05 Apr 2023 at 15:41

Summary of the contracting process

The Northern Ireland Audit Office has issued a tender with the title "Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland". This opportunity falls under the services category and involves auditing services for various public bodies in Northern Ireland. The tender is currently in the active stage with a contract value of £5,000,000 GBP. The deadline for submissions is 5th May 2023, and the procurement process follows an open procedure.

This tender presents lucrative opportunities for accounting and auditing firms looking to expand their business in the public sector. Businesses specialising in financial audit services, especially those experienced in working with government bodies, are encouraged to participate. The lots offered cover a range of sectors, including Central Government, Local Government, Health, and IT Audit. With a clear submission process and long-term contract possibilities, this tender offers a chance for qualified firms to establish valuable partnerships within the Northern Ireland public sector.

Find more tenders on our Open Data Platform.
How relevant is this notice?

D3 Tenders Premium

Win More Public Sector Contracts

AI-powered tender discovery, pipeline management, and market intelligence — everything you need to grow your public sector business.

Notice Title

Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland

Notice Description

Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland.The Comptroller and Auditor General is an Officer of the Northern Ireland Assembly. She is supported in the delivery of her functions by the Northern Ireland Audit Office (NIAO). Her work includes financial and value for money audits of a range of public bodies in Northern Ireland. The NIAO contracts out roughly 30% of its financial audit work to the private sector.Please submit your tender in accordance with the instructions in the ITT. Please note that there are 11 lots as detailed within the ITT documents.

Lot Information

Lot 1

The lot comprises 6 Central Government public bodies with 6 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 2

The lot comprises 5 Central Government public bodies with 5 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland.

Lot 3

The lot comprises 2 Central Government public bodies with 2 accounts.Note that the Courts Funds Office which produces the Funds in Court financial statements is a business unit of the Northern Ireland Courts and Tribunals Services (NICTS).

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 4

The lot comprises 6 Central Government public bodies with 6 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: he lot comprises 6 Central Government public bodies with 6 accounts.

Lot 5

The lot comprises 2 local government public bodies with 2 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 6

The lot comprises 2 local government public bodies with 2 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 7

The lot comprises 4 Health and Social Care public bodies with 4 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 8

The lot comprises 3 Health and Social Care public bodies with 6 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 9

The lot comprises 2 public bodies and 2 Pension Audits + a Review of Public Sector Pension Scheme Actuaries.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 10

The lot comprises 5 public bodies with 6 accounts.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Lot 11

The Lot comprises 2 public bodies and 2 IT Audits.

Options: At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract.

Renewal: The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each.

Publication & Lifecycle

Open Contracting ID
ocds-h6vhtk-03bcfa
Publication Source
Find A Tender Service
Latest Notice
https://www.find-tender.service.gov.uk/Notice/010030-2023
Current Stage
Tender
All Stages
Tender

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
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

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


CPV Codes

79200000 - Accounting, auditing and fiscal services

79212000 - Auditing services

79212300 - Statutory audit services

Notice Value(s)

Tender Value
£5,000,000 £1M-£10M
Lots Value
£5,002,600 £1M-£10M
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
5 Apr 20232 years ago
Submission Deadline
5 May 2023Expired
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Active
Lots Status
Active
Awards Status
Not Specified
Contracts Status
Not Specified

Contracting Authority (Buyer)

Main Buyer
NORTHERN IRELAND AUDIT OFFICE
Additional Buyers

EUROPEAN UNION

Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
BELFAST
Postcode
BT7 1EU
Post Town
Northern Ireland
Country
Northern Ireland

Major Region (ITL 1)
TLN Northern Ireland
Basic Region (ITL 2)
TLN0 Northern Ireland
Small Region (ITL 3)
TLN06 Belfast
Delivery Location
TLN Northern Ireland, TLN0 Northern Ireland

Local Authority
Belfast
Electoral Ward
Central
Westminster Constituency
Belfast South and Mid Down

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

Download

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.

{
    "tag": [
        "compiled"
    ],
    "id": "ocds-h6vhtk-03bcfa-2023-04-05T16:41:01+01:00",
    "date": "2023-04-05T16:41:01+01:00",
    "ocid": "ocds-h6vhtk-03bcfa",
    "description": "The Procurement Documents contain information about the notional value of the audits for each Audited Body in each Sector. NIAO shall not be liable for any costs, expenses or liabilities incurred by those participating in this tender exercise.",
    "initiationType": "tender",
    "tender": {
        "id": "INT-RQ02",
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        },
        "title": "Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland",
        "status": "active",
        "classification": {
            "scheme": "CPV",
            "id": "79212300",
            "description": "Statutory audit services"
        },
        "mainProcurementCategory": "services",
        "description": "Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland.The Comptroller and Auditor General is an Officer of the Northern Ireland Assembly. She is supported in the delivery of her functions by the Northern Ireland Audit Office (NIAO). Her work includes financial and value for money audits of a range of public bodies in Northern Ireland. The NIAO contracts out roughly 30% of its financial audit work to the private sector.Please submit your tender in accordance with the instructions in the ITT. Please note that there are 11 lots as detailed within the ITT documents.",
        "value": {
            "amount": 5000000,
            "currency": "GBP"
        },
        "lots": [
            {
                "id": "Lot 1 - Central Government, Local Government and Health Sector",
                "title": "Lot 1",
                "description": "The lot comprises 6 Central Government public bodies with 6 accounts.",
                "value": {
                    "amount": 404550,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 2 - Central Government, Local Government and Health Sector",
                "title": "Lot 2",
                "description": "The lot comprises 5 Central Government public bodies with 5 accounts.",
                "value": {
                    "amount": 404550,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "Provision of statutory external financial audit services to central government and arms length bodies in Northern Ireland."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 3 - Central Government, Local Government and Health Sector",
                "title": "Lot 3",
                "description": "The lot comprises 2 Central Government public bodies with 2 accounts.Note that the Courts Funds Office which produces the Funds in Court financial statements is a business unit of the Northern Ireland Courts and Tribunals Services (NICTS).",
                "value": {
                    "amount": 380250,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 4 - Central Government, Local Government and Health Sector",
                "title": "Lot 4",
                "description": "The lot comprises 6 Central Government public bodies with 6 accounts.",
                "value": {
                    "amount": 382150,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "he lot comprises 6 Central Government public bodies with 6 accounts."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 5 - Central Government, Local Government and Health Sector",
                "title": "Lot 5",
                "description": "The lot comprises 2 local government public bodies with 2 accounts.",
                "value": {
                    "amount": 479350,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 6 - Central Government, Local Government and Health Sector",
                "title": "Lot 6",
                "description": "The lot comprises 2 local government public bodies with 2 accounts.",
                "value": {
                    "amount": 460200,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 7 - Health Service",
                "title": "Lot 7",
                "description": "The lot comprises 4 Health and Social Care public bodies with 4 accounts.",
                "value": {
                    "amount": 272850,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 8 - Health Sector",
                "title": "Lot 8",
                "description": "The lot comprises 3 Health and Social Care public bodies with 6 accounts.",
                "value": {
                    "amount": 537400,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 9 - Pensions",
                "title": "Lot 9",
                "description": "The lot comprises 2 public bodies and 2 Pension Audits + a Review of Public Sector Pension Scheme Actuaries.",
                "value": {
                    "amount": 314800,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 10 - Pensions",
                "title": "Lot 10",
                "description": "The lot comprises 5 public bodies with 6 accounts.",
                "value": {
                    "amount": 709400,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            },
            {
                "id": "Lot 11 - IT Audit",
                "title": "Lot 11",
                "description": "The Lot comprises 2 public bodies and 2 IT Audits.",
                "value": {
                    "amount": 657100,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1080
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "The Authority may, in its absolute discretion, choose to extent the Initial Term of this Contract by 2 further periods of 12 months each."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": true,
                "options": {
                    "description": "At its sole discretion, the Authority may elect to exercise the option for Additional Services or Similar Services as specified in the Contract."
                },
                "status": "active"
            }
        ],
        "items": [
            {
                "id": "Lot 1 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79212000",
                        "description": "Auditing services"
                    },
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "deliveryLocation": {
                    "description": "UKNThroughout Northern Ireland"
                },
                "relatedLot": "Lot 1 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 2 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 2 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 3 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN0"
                    }
                ],
                "relatedLot": "Lot 3 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 4 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 4 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 5 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 5 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 6 - Central Government, Local Government and Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN0"
                    }
                ],
                "relatedLot": "Lot 6 - Central Government, Local Government and Health Sector"
            },
            {
                "id": "Lot 7 - Health Service",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 7 - Health Service"
            },
            {
                "id": "Lot 8 - Health Sector",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 8 - Health Sector"
            },
            {
                "id": "Lot 9 - Pensions",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 9 - Pensions"
            },
            {
                "id": "Lot 10 - Pensions",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 10 - Pensions"
            },
            {
                "id": "Lot 11 - IT Audit",
                "additionalClassifications": [
                    {
                        "scheme": "CPV",
                        "id": "79200000",
                        "description": "Accounting, auditing and fiscal services"
                    }
                ],
                "deliveryAddresses": [
                    {
                        "region": "UKN"
                    }
                ],
                "relatedLot": "Lot 11 - IT Audit"
            }
        ],
        "submissionMethod": [
            "electronicSubmission",
            "written"
        ],
        "submissionMethodDetails": "https://in-tendhost.co.uk/intendsharedservices/aspx/Home",
        "selectionCriteria": {
            "criteria": [
                {
                    "type": "suitability",
                    "description": "The requirements are stated in the SQ, ITT and the Procurement Documents.",
                    "appliesTo": [
                        "supplier"
                    ]
                },
                {
                    "type": "economic",
                    "description": "Selection criteria as stated in the Procurement Documents.",
                    "minimum": "Selection criteria as stated in the Procurement Documents.",
                    "appliesTo": [
                        "supplier"
                    ]
                }
            ]
        },
        "documents": [
            {
                "id": "technical",
                "documentType": "technicalSelectionCriteria"
            }
        ],
        "procurementMethod": "open",
        "procurementMethodDetails": "Open procedure",
        "coveredBy": [
            "GPA"
        ],
        "tenderPeriod": {
            "endDate": "2023-05-05T16:00:00+01:00"
        },
        "submissionTerms": {
            "languages": [
                "en"
            ],
            "bidValidityPeriod": {
                "durationInDays": 180
            }
        },
        "awardPeriod": {
            "startDate": "2023-05-05T17:00:00+01:00"
        },
        "bidOpening": {
            "date": "2023-05-05T17:00:00+01:00"
        },
        "hasRecurrence": false
    },
    "parties": [
        {
            "id": "GB-FTS-3982",
            "name": "Northern Ireland Audit Office",
            "identifier": {
                "legalName": "Northern Ireland Audit Office"
            },
            "address": {
                "streetAddress": "106 University Street",
                "locality": "Belfast",
                "region": "UKN",
                "postalCode": "BT7 1EU",
                "countryName": "United Kingdom"
            },
            "contactPoint": {
                "name": "Joe Campbell",
                "email": "procurement@niauditoffice.gov.uk",
                "url": "https://in-tendhost.co.uk/intendsharedservices/aspx/Home"
            },
            "roles": [
                "buyer"
            ],
            "details": {
                "url": "https://www.niauditoffice.gov.uk/",
                "classifications": [
                    {
                        "scheme": "TED_CA_TYPE",
                        "id": "MINISTRY",
                        "description": "Ministry or any other national or federal authority, including their regional or local subdivisions"
                    },
                    {
                        "scheme": "COFOG",
                        "id": "01",
                        "description": "General public services"
                    }
                ]
            }
        },
        {
            "id": "GB-FTS-172",
            "name": "European Union",
            "roles": [
                "funder"
            ]
        },
        {
            "id": "GB-FTS-25662",
            "name": "High Court of Northern Ireland",
            "identifier": {
                "legalName": "High Court of Northern Ireland"
            },
            "address": {
                "locality": "Belfast",
                "countryName": "United Kingdom"
            },
            "roles": [
                "reviewBody"
            ]
        }
    ],
    "buyer": {
        "id": "GB-FTS-3982",
        "name": "Northern Ireland Audit Office"
    },
    "planning": {
        "budget": {
            "finance": [
                {
                    "id": "1",
                    "description": "Financial Audit Services",
                    "financingParty": {
                        "name": "European Union",
                        "id": "GB-FTS-172"
                    },
                    "relatedLots": [
                        "Lot 8 - Health Sector"
                    ]
                }
            ]
        }
    },
    "language": "en"
}