---
title: "Highways England KF L&P 2020-21"
ocid: "ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447"
markdown_url: "https://d3tenders.com/contract/ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447.md"
json_url: "https://d3tenders.com/contract/ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447.json"
source: "Contracts Finder"
current_stage: "Award"
buyer: "NATIONAL AUDIT OFFICE"
published: "2021-10-21"
---

# Highways England KF L&P 2020-21

Buyer: NATIONAL AUDIT OFFICE  
Current stage: Award  
OCID: ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447

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## Summary

The National Audit Office (NAO) is conducting a procurement process for auditing services under the title "Highways England KF L&P 2020-21." This tender falls under the industry category of auditing services (CPV Code: 79212000) and is located in London, England. The procurement method is selective, and the contract is part of a call-off from a framework agreement. The tender period closed on 1 March 2021, and the contract commenced on 1 April 2021, with an expected completion date of 31 July 2021. The contract value is set at £18,240, with a minimum value of £15,200.

This opportunity presents significant potential for growth for businesses adept in auditing services, particularly small and medium enterprises (SMEs) that can demonstrate their expertise and independence in conducting audits. Eligible businesses should showcase their qualifications to support the NAO's assessment criteria under ISA 620. The scope involves reviewing methodologies and valuations related to land and property liabilities, making it ideal for firms with experience in undertaking comprehensive audits within the public sector.

## Notice

The supplier will provide their proposals including details of their team's expertise and independence to carry out the work in early April for the NAO. The NAO will provide the necessary evidence and selected samples for the supplier in mid-April (contingent on Highways England's provision of these items to the NAO), and will liaise with Highways England where further explanations or assumptions are required. The supplier will complete its work through April and May on the below: * Review of VOA's methodology for calculating the land and property liabilities and confirmation that this is in line with the Compensation Code. * The supplier will review a sample of 5 valuations supporting land and property provisions to assess whether, based on the information provided in the detailed valuation, the key assumptions and judgements are materially consistent with the Compensation Code in terms of providing a reasonable estimate for HE valuation on the anticipated forecast outturn cost to settle compensation. This should also confirm that the area of land included in the liability is appropriate. These valuations will, depending on sample selection, cover multiple properties (e.g. where they cover the acquisition area for a whole road scheme) and so some degree of consideration of items contributing to the overall valuation may be necessary in these larger samples, as opposed to them being tightly restricted to a single property. Regardless of item size, we would in each case be looking for the auditor's expert to assess the material reasonableness of the valuation in question. Supplier to produce a report on their findings on the above work not later than late May 2021, with early delivery preferred. This report will be compliant with the technical standards applicable to this type of work and will contain reference to their qualifications to support the NAO in our assessment of the contractor as auditor's experts under ISA 620. The report should include confirmation of the contractor's independence to act as an auditors' experts. This should include details of any interests and relationships that may create a threat to the contractor's objectivity. NAO will pay undisputed invoices within 30 days of receipt of the final report output.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Contracts Finder |
| Latest notice | https://www.contractsfinder.service.gov.uk/Notice/b8710bc5-bf23-4231-94b1-d73620784f03 |
| Notice type | Award Notice |
| Procurement type | Framework |
| Procurement category | Services |
| Procurement method | Selective |
| Procurement method details | Call-off from a framework agreement |
| Tender suitability | SME |
| Awardee scale | SME |
| All stages | Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 21 Oct 2021 |
| Submission deadline | 1 Mar 2021 |
| Future notice date | Not specified |
| Award date | 15 Mar 2021 |
| Contract period | 31 Mar 2021 - 31 Jul 2021 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £18,240 |
| Lots value | Not specified |
| Awards value | £18,240 |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Not specified |
| Awards status | Active |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NATIONAL AUDIT OFFICE |
| Locality | LONDON |
| Post town | South West London |
| Postcode | SW1W 9SP |
| Country | England |
| ITL 1 | TLI London |
| ITL 2 | TLI3 Inner London - West |
| ITL 3 | TLI35 Westminster and City of London |
| Local authority | Westminster |
| Electoral ward | Pimlico North |
| Westminster constituency | Cities of London and Westminster |
| Delivery location | Not specified |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | FRANK KNIGHT |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services

## Release History

- 21 Oct 2021 at 15:50 - Award - Award Notice - https://www.contractsfinder.service.gov.uk/Notice/b8710bc5-bf23-4231-94b1-d73620784f03

## Documents

- https://www.contractsfinder.service.gov.uk/Notice/b8710bc5-bf23-4231-94b1-d73620784f03
  21st October 2021 - Awarded contract notice on Contracts Finder

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-b5fd17-10290e59-7a2b-4542-bf19-87f5c2b97447.json.