External audit of public bodies in Scotland

{
    "tag": [
        "compiled"
    ],
    "id": "ocds-h6vhtk-06a73e-2026-05-28T10:48:44+01:00",
    "date": "2026-05-28T10:48:44+01:00",
    "ocid": "ocds-h6vhtk-06a73e",
    "description": "Audit Scotland intends to publish the full notice on 31 August 2026 and will host an open day at its office at 102 West Port, Edinburgh, EH3 9DN on Monday 7 September. Audit Scotland reserves the right to amend lots before publishing the tender notice. 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=829687. (SC Ref:829687)",
    "initiationType": "tender",
    "tender": {
        "id": "ocds-h6vhtk-06a73e",
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        },
        "title": "External audit of public bodies in Scotland",
        "status": "planned",
        "classification": {
            "scheme": "CPV",
            "id": "79212100",
            "description": "Financial auditing services"
        },
        "mainProcurementCategory": "services",
        "description": "Financial audit of Scottish public sector bodies under the Code of Audit Practice 2026",
        "value": {
            "amount": 7300000,
            "currency": "GBP"
        },
        "lotDetails": {
            "awardCriteriaDetails": "Lots will be awarded in 4 phases For each phase of the award stage, we will start with Category A and work alphabetically down the categories, and within each category start at the largest lot by 25/26 base audit value* and work down by lot value and assess all bids Phase 1 Award up to two lots to each successful bidder's max capacity Phase 2 For any lots unallocated, award further lots subject to a max of three lots awarded in phases one and two per bidder, in each category, subject to a bidder's max capacity Phase 3 For any lots unallocated, award lots subject to a bidder's max capacity Phase 4 For any lots unallocated, ask all bidders who have reached their max capacity if they can accommodate more work and, if so, for their revised max capacity. Award subject to bidders' revised max capacity * 25/26 base audit value assumes no significant local risks Lot base audit values exclude VAT"
        },
        "lots": [
            {
                "id": "1",
                "title": "Category A: Regional local government and health: Tayside",
                "description": "Financial audit of: NHS Tayside, Dundee City Council, Perth and Kinross Council, Angus Council, Tayside Pension Fund, Dundee City Integration Joint Board, Angus Integration Joint Board, Perth and Kinross Integration Joint Board and Tayside Contracts Joint Committee under the Code of audit practice 2016 Additional information: 25/26 value 1,107,100 GPB",
                "status": "planned"
            },
            {
                "id": "2",
                "title": "Category A: Regional local government and health: Lanarkshire",
                "description": "Financial audit of: NHS Lanarkshire, North Lanarkshire Council, South Lanarkshire Council, North Lanarkshire Integration Joint Board and South Lanarkshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 936,800 GPB",
                "status": "planned"
            },
            {
                "id": "3",
                "title": "Category A: Regional local government and health: Lothian",
                "description": "Financial audit of: West Lothian Council, Midlothian Council, East Lothian Council, Lothian Pension Fund, Midlothian Integration Joint Board, West Lothian Integration Joint Board and East Lothian Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 854,200 GPB",
                "status": "planned"
            },
            {
                "id": "4",
                "title": "Category A: Regional local government and health: Glasgow",
                "description": "Financial audit of: Glasgow City Council, Strathclyde Pension Funds and Glasgow City Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 814,400 GPB",
                "status": "planned"
            },
            {
                "id": "5",
                "title": "Category A: Regional local government and health: Scottish Borders",
                "description": "Financial audit of: NHS Borders, Scottish Borders Council, Scottish Borders Pension Fund and Scottish Borders Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 444,200 GPB",
                "status": "planned"
            },
            {
                "id": "6",
                "title": "Category A: Regional local government and health: Western Isles",
                "description": "Financial audit of: NHS Western Isles, Comhairle nan Eilean Siar and Curam Is Slainte nan Eilean Siar under the Code of audit practice 2026 Additional information: 25/26 value 333,000 GPB",
                "status": "planned"
            },
            {
                "id": "7",
                "title": "Category A: Regional local government and health: Renfrewshire",
                "description": "Financial audit of: Renfrewshire Council, Renfrewshire Integration Joint Board and Scotland Excel under the Code of audit practice 2026 Additional information: 25/26 value 311,300 GPB",
                "status": "planned"
            },
            {
                "id": "8",
                "title": "Category A: Regional local government and health: Inverclyde",
                "description": "Financial audit of: Inverclyde Council and Inverclyde Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 255,200 GPB",
                "status": "planned"
            },
            {
                "id": "9",
                "title": "Category A: Regional local government and health: East Renfrewshire",
                "description": "Financial audit of: East Renfrewshire Council and East Renfrewshire Integration Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 241,000 GPB",
                "status": "planned"
            },
            {
                "id": "10",
                "title": "Category B: Central government: Land and Forestry",
                "description": "Financial audit of: Forestry and Land Scotland, Scottish Canals, NatureScot and Scottish Forestry under the Code of audit practice 2026 Additional information: 25/26 value 315,100 GPB",
                "status": "planned"
            },
            {
                "id": "12",
                "title": "Category B: Central government: Charities",
                "description": "Financial audit of: National Galleries of Scotland, National Museums of Scotland, Royal Botanic Garden Edinburgh and National Library of Scotland under the Code of audit practice 2026 Additional information: 25/26 value 147,800 GPB",
                "status": "planned"
            },
            {
                "id": "11",
                "title": "Category B: Central government: Lottery funding",
                "description": "Financial audit of: Creative Scotland, sportscotland, sportscotland Lottery Fund and Creative Scotland Lottery Fund under the Code of audit practice 2026 Additional information: 25/26 value 154,300 GPB",
                "status": "planned"
            },
            {
                "id": "13",
                "title": "Category B: Central government: Companies",
                "description": "Financial audit of: Zero Waste Scotland, Scottish Futures Trust and Independent Living Fund Scotland under the Code of audit practice 2026 Additional information: 25/26 value 117,800 GPB",
                "status": "planned"
            },
            {
                "id": "14",
                "title": "Category C: Central government specialist: Scottish Water",
                "description": "Financial audit of: Scottish Water under the Code of audit practice 2026 Additional information: 25/26 value 401,300 GPB",
                "status": "planned"
            },
            {
                "id": "15",
                "title": "Category D: Central government specialist: Scottish National Investment Bank",
                "description": "Financial audit of: Scottish National Investment Bank under the Code of audit practice 2026 Additional information: 25/26 value 239,700 GPB",
                "status": "planned"
            },
            {
                "id": "16",
                "title": "Category E: Further education: West",
                "description": "Financial audit of: New College Lanarkshire, West College Scotland, South Lanarkshire College and West Lothian College under the Code of audit practice 2026 Additional information: 25/26 value 184,400 GPB",
                "status": "planned"
            },
            {
                "id": "17",
                "title": "Category E: Further education: Glasgow",
                "description": "Financial audit of: City of Glasgow College, Glasgow Kelvin College and Glasgow Clyde College under the Code of audit practice 2026 Additional information: 25/26 value 163,800 GPB",
                "status": "planned"
            },
            {
                "id": "18",
                "title": "Category F: Local government small bodies: Tayside",
                "description": "Financial audit of: Tay Road Bridge Joint Board, Tayside and Central Scotland Transport Partnership (TACTRAN) and Tayside Valuation Joint Board under the Code of audit practice 2026 Additional information: 25/26 value 65,500 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.",
                "status": "planned"
            },
            {
                "id": "19",
                "title": "Category F: Local government small bodies: Glasgow",
                "description": "Financial audit of: Glasgow City Region City Deal Cabinet Joint Committee and West of Scotland Archaeology Service Joint Committee under the Code of audit practice 2026 Additional information: 25/26 value 32,900 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.",
                "status": "planned"
            },
            {
                "id": "20",
                "title": "Category G: Central government small bodies: SPCB sponsored bodies",
                "description": "Financial audit of: Scottish Public Services Ombudsman, Scottish Information Commissioner, Children and Young People's Commissioner Scotland, Scottish Human Rights Commission, Commissioner for Ethical Standards in Public Life in Scotland, Standards Commission for Scotland and Scottish Biometrics Commissioner under the Code of audit practice 2026 Additional information: 25/26 value 177,000 GPB based on ISA (UK) audit The alternative assurance framework will be set out in the 2026 Code and supplementary guidance, available as part of the full tender.",
                "status": "planned"
            }
        ],
        "items": [
            {
                "id": "1",
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                    {
                        "region": "UKM77"
                    },
                    {
                        "region": "UKM71"
                    }
                ],
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            },
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                    },
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                    }
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                        "region": "UKM75"
                    },
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                    }
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        ],
        "communication": {
            "futureNoticeDate": "2026-08-31T00:00:00+01:00"
        },
        "coveredBy": [
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    },
    "parties": [
        {
            "id": "GB-FTS-27530",
            "name": "Audit Scotland",
            "identifier": {
                "legalName": "Audit Scotland"
            },
            "address": {
                "streetAddress": "102 West Port",
                "locality": "Edinburgh",
                "region": "UKM",
                "postalCode": "EH3 9DN",
                "countryName": "United Kingdom"
            },
            "contactPoint": {
                "name": "John Gilchrist",
                "telephone": "+44 7970331736",
                "email": "jgilchrist@audit.scot"
            },
            "roles": [
                "buyer"
            ],
            "details": {
                "url": "http://www.audit.scot",
                "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA00428",
                "classifications": [
                    {
                        "id": "BODY_PUBLIC",
                        "scheme": "TED_CA_TYPE",
                        "description": "Body governed by public law"
                    },
                    {
                        "id": "01",
                        "scheme": "COFOG",
                        "description": "General public services"
                    }
                ]
            }
        }
    ],
    "buyer": {
        "id": "GB-FTS-27530",
        "name": "Audit Scotland"
    },
    "links": [
        {
            "rel": "canonical",
            "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000829687"
        }
    ],
    "language": "en"
}