{
    "tag": [
        "compiled"
    ],
    "id": "ocds-h6vhtk-02dda2-2022-05-20T13:38:09+01:00",
    "date": "2022-05-20T13:38:09+01:00",
    "ocid": "ocds-h6vhtk-02dda2",
    "description": "(SC Ref:694134)",
    "initiationType": "tender",
    "tender": {
        "id": "NAA-2021",
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        },
        "title": "External audit of public bodies in Scotland",
        "status": "complete",
        "classification": {
            "scheme": "CPV",
            "id": "79212000",
            "description": "Auditing services"
        },
        "mainProcurementCategory": "services",
        "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.",
        "value": {
            "amount": 5000000,
            "currency": "GBP"
        },
        "lotDetails": {
            "awardCriteriaDetails": "Only bidders that are successful in Lot 1 will be eligible for Lots 2 to 5. Lots 2 to 5 will result in up to three successful firms being eligible for, but not guaranteed, appointment to audits in those Lots."
        },
        "lots": [
            {
                "id": "1",
                "title": "Core audits",
                "description": "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).",
                "awardCriteria": {
                    "criteria": [
                        {
                            "name": "Audit tools, support, and access to appropriate expertise",
                            "type": "quality",
                            "description": "8%"
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                        {
                            "name": "Training and developing the audit profession",
                            "type": "quality",
                            "description": "8%"
                        },
                        {
                            "name": "Skills of key staff",
                            "type": "quality",
                            "description": "16%"
                        },
                        {
                            "name": "Quality of written material",
                            "type": "quality",
                            "description": "16%"
                        },
                        {
                            "name": "Adding value to audited bodies",
                            "type": "quality",
                            "description": "6%"
                        },
                        {
                            "name": "Contribution to the public sector audit regime in Scotland",
                            "type": "quality",
                            "description": "6%"
                        },
                        {
                            "name": "Ability to present to audit committees",
                            "type": "quality",
                            "description": "8%"
                        },
                        {
                            "name": "Climate change",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "name": "Fair work practices",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "name": "Community benefit",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "type": "price",
                            "description": "20%"
                        }
                    ]
                },
                "value": {
                    "amount": 5000000,
                    "currency": "GBP"
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": true,
                "renewal": {
                    "description": "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."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
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                "hasOptions": false,
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            {
                "id": "2",
                "title": "Public Interest Entities",
                "description": "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).",
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                            "name": "Training and developing the audit profession",
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                            "name": "Skills of key staff",
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                            "description": "16%"
                        },
                        {
                            "name": "Quality of written material",
                            "type": "quality",
                            "description": "16%"
                        },
                        {
                            "name": "Adding value to audited bodies",
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                            "description": "6%"
                        },
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                            "name": "Contribution to the public sector audit regime in Scotland",
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                            "description": "6%"
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                            "name": "Ability to present to audit committees",
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                            "description": "8%"
                        },
                        {
                            "name": "Climate change",
                            "type": "quality",
                            "description": "4%"
                        },
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                            "name": "Fair work practices",
                            "type": "quality",
                            "description": "4%"
                        },
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                            "name": "Community benefit",
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                            "description": "4%"
                        },
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                            "type": "price",
                            "description": "20%"
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                    ]
                },
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                    "durationInDays": 1800
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                    "description": "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."
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                "id": "3",
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                "description": "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).",
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                            "name": "Audit tools, support, and access to appropriate expertise",
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                            "description": "8%"
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                            "name": "Training and developing the audit profession",
                            "type": "quality",
                            "description": "8%"
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                            "name": "Skills of key staff",
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                            "description": "16%"
                        },
                        {
                            "name": "Quality of written material",
                            "type": "quality",
                            "description": "16%"
                        },
                        {
                            "name": "Adding value to audited bodies",
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                            "description": "6%"
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                            "name": "Contribution to the public sector audit regime in Scotland",
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                            "description": "6%"
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                            "name": "Ability to present to audit committees",
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                        },
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                            "name": "Climate change",
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                            "description": "4%"
                        },
                        {
                            "name": "Fair work practices",
                            "type": "quality",
                            "description": "4%"
                        },
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                            "name": "Community benefit",
                            "type": "quality",
                            "description": "4%"
                        },
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                            "type": "price",
                            "description": "20%"
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                    ]
                },
                "contractPeriod": {
                    "durationInDays": 1800
                },
                "hasRenewal": true,
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                    "description": "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."
                },
                "submissionTerms": {
                    "variantPolicy": "notAllowed"
                },
                "hasOptions": false,
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            },
            {
                "id": "4",
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                            "description": "8%"
                        },
                        {
                            "name": "Skills of key staff",
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                            "description": "16%"
                        },
                        {
                            "name": "Quality of written material",
                            "type": "quality",
                            "description": "16%"
                        },
                        {
                            "name": "Adding value to audited bodies",
                            "type": "quality",
                            "description": "6%"
                        },
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                            "name": "Contribution to the public sector audit regime in Scotland",
                            "type": "quality",
                            "description": "6%"
                        },
                        {
                            "name": "Ability to present to audit committees",
                            "type": "quality",
                            "description": "8%"
                        },
                        {
                            "name": "Climate change",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "name": "Fair work practices",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "name": "Community benefit",
                            "type": "quality",
                            "description": "4%"
                        },
                        {
                            "type": "price",
                            "description": "20%"
                        }
                    ]
                },
                "contractPeriod": {
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                },
                "hasRenewal": true,
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                },
                "submissionTerms": {
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                },
                "hasOptions": false,
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            },
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                "id": "5",
                "title": "Commercial shipping construction",
                "description": "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).",
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                        },
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                            "name": "Adding value to audited bodies",
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