{
    "tag": [
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    "id": "ocds-b5fd17-31f3947f-470a-4542-9512-9b756936f3cb-2026-07-14T15:50:03+01:00",
    "date": "2026-07-14T15:50:03+01:00",
    "ocid": "ocds-b5fd17-31f3947f-470a-4542-9512-9b756936f3cb",
    "language": "en",
    "initiationType": "tender",
    "tender": {
        "id": "BIP1049449801",
        "title": "Financial Audit and Assurance Services Contract",
        "description": "Modification Notice Original description: 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. Description of the modifications The Financial Audit and Assurance Services contracts awarded under procurement reference GEN_20_22 have been modified to increase the overall contract value by PS9.6 million and extend the existing arrangements. The modification ensures continuity of audit and assurance services and supports the National Audit Office in meeting its statutory responsibilities. The nature, scope and objectives of the contracts remain unchanged. Description of the economic or technical reasons and the inconvenience or duplication of cost preventing a change of contractor: Additional audit and assurance services are required from the original contractors to ensure continuity of statutory audit delivery. Changing contractors at this stage would cause significant inconvenience, duplication of costs and disruption to audit planning, delivery and quality assurance. The modification does not alter the overall nature of the contracts and the increase remains below 50% of the original contract value.",
        "datePublished": "2026-07-14T15:50:03+01:00",
        "status": "active",
        "classification": {
            "scheme": "CPV",
            "id": "79200000",
            "description": "Accounting, auditing and fiscal services"
        },
        "items": [
            {
                "id": "1",
                "deliveryAddresses": [
                    {
                        "countryName": "British Oversea Territories"
                    },
                    {
                        "countryName": "Channel Islands"
                    },
                    {
                        "countryName": "Europe"
                    },
                    {
                        "countryName": "Isle of Man"
                    },
                    {
                        "countryName": "Rest of the World"
                    },
                    {
                        "countryName": "United Kingdom"
                    }
                ]
            }
        ],
        "value": {
            "amount": 39009747.8,
            "currency": "GBP"
        },
        "procurementMethod": "open",
        "procurementMethodDetails": "Open procedure",
        "tenderPeriod": {
            "endDate": "2021-02-22T00:00:00Z"
        },
        "contractPeriod": {
            "startDate": "2021-08-02T00:00:00+01:00",
            "endDate": "2026-07-31T23:59:59+01:00"
        },
        "suitability": {
            "sme": true,
            "vcse": false
        },
        "mainProcurementCategory": "services",
        "documents": [
            {
                "id": "1",
                "documentType": "tenderNotice",
                "description": "Opportunity notice on Contracts Finder",
                "url": "https://www.contractsfinder.service.gov.uk/Notice/c1f4e5e8-ff5e-42e6-b0d4-1b44d477aa72",
                "datePublished": "2026-07-14T15:50:03+01:00",
                "format": "text/html",
                "language": "en"
            },
            {
                "id": "2",
                "documentType": "tenderNotice",
                "description": "Please follow this link to view the notice.",
                "url": "https://www.delta-esourcing.com/delta/respondToList.html?noticeId=1049449801"
            }
        ]
    },
    "parties": [
        {
            "id": "GB-CFS-41050",
            "name": "National Audit Office",
            "identifier": {
                "legalName": "National Audit Office"
            },
            "address": {
                "streetAddress": "157-197 Buckingham Palace Road",
                "locality": "Victoria",
                "postalCode": "SW1W 9SP",
                "countryName": "UK"
            },
            "contactPoint": {
                "email": "nao.procurement@nao.org.uk",
                "telephone": "+442077987000"
            },
            "roles": [
                "buyer"
            ]
        }
    ],
    "buyer": {
        "id": "GB-CFS-41050",
        "name": "National Audit Office"
    }
}