---
title: "Examination of FMEL Financial Records"
ocid: "ocds-h6vhtk-04897e"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-04897e"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-04897e.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-04897e.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "SCOTTISH GOVERNMENT"
published: "2025-10-22"
---

# Examination of FMEL Financial Records

Buyer: SCOTTISH GOVERNMENT  
Current stage: Award  
OCID: ocds-h6vhtk-04897e

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[Download OCDS JSON](https://d3tenders.com/contract/ocds-h6vhtk-04897e.json)

## Summary

The public procurement process led by the Scottish Government focuses on the examination of financial records for the former Ferguson Marine Engineering Limited (FMEL). The tender, titled "Examination of FMEL Financial Records," falls under the financial auditing services category and is classified with the CPV code 79212100. The procurement process is at the award update stage, and the contract has been amended to accommodate additional work requirements due to unforeseen data complexities. The contract, valued at GBP 140,000, is active as of 9th January 2025, and the services are to be provided over 630 days. The procurement method used is an open procedure, ensuring transparency and broad accessibility for interested parties. The contract location is specified as the UK region with involvement from significant players like the Scottish Government as buyer and Grant Thornton UK LLP as the awarded supplier.

This contract presents substantial opportunities for businesses specialising in financial auditing services, particularly those equipped to manage intricate forensic analyses of financial data. Organisations with robust technical expertise, and adherence to strict economic suitability criteria, including insurance and financial standing, will be well-positioned to compete in such tenders. Financial firms with capabilities in developing bespoke analytical tools and holding Chartered Accountants' qualifications are encouraged to engage, especially those prepared to handle and interpret complex data environments. This project not only boosts business growth but also contributes to maintaining accountability and transparency in public affairs.

## Notice

The Scottish Government has a requirement to place a contract with an external service provider for the provision of Examination of FMEL Financial Records.

### Lot Information

Lot 1

As a result of the Public Audit Committee's (PAC) response to Audit Scotland's report on New Vessels for the Clyde and Hebrides Arrangements to Deliver Vessels 801 and 802, the PAC have requested a forensic analysis of accounting records of the former legal entity, Ferguson Marine Engineering Limited (FMEL)

Renewal: There are 2 x 6 month extension options available though the contract.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/067495-2025 |
| Notice type | Tender Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 22 Oct 2025 |
| Submission deadline | 10 Sep 2024 |
| Future notice date | Not specified |
| Award date | 9 Jan 2025 |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | Not specified |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £235,000 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Cancelled |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | SCOTTISH GOVERNMENT |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G2 8EA |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM1 East Central Scotland |
| ITL 3 | TLM13 City of Edinburgh |
| Local authority | City of Edinburgh |
| Electoral ward | Leith |
| Westminster constituency | Edinburgh North and Leith |
| Delivery location | TLM Scotland |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | GRANT THORNTON |

## CPV Codes

### Divisions

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

### Codes

- 79212000 - Auditing services
- 79212100 - Financial auditing services

## Release History

- 22 Oct 2025 at 12:57 - AwardUpdate - Award Notice - https://www.find-tender.service.gov.uk/Notice/067495-2025
- 12 Feb 2025 at 10:11 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/004669-2025
- 30 Aug 2024 at 08:53 - TenderUpdate - Tender Notice - https://www.find-tender.service.gov.uk/Notice/027689-2024
- 9 Aug 2024 at 13:41 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/025258-2024

## Notice URLs

- http://www.publictendersscotland.publiccontractsscotland.gov.uk
- http://www.scotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000789844
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10482

## 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-h6vhtk-04897e. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-04897e.json.