--- title: "Examination of FMEL Financial Records" ocid: "ocds-r6ebe6-0000774748" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000774748" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000774748.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000774748.json" source: "Public Contracts Scotland" current_stage: "Award" buyer: "SCOTTISH GOVERNMENT" published: "2025-10-22" --- # Examination of FMEL Financial Records Buyer: SCOTTISH GOVERNMENT Current stage: Award OCID: ocds-r6ebe6-0000774748 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000774748) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000774748.json) ## Summary The Scottish Government, located in Glasgow, has awarded a contract for the "Examination of FMEL Financial Records" to Grant Thornton UK LLP. This procurement falls under the services category and relates to economic affairs and general public services. The main procurement method was an open procedure. The contract was awarded as a result of the Public Audit Committee’s response to Audit Scotland’s report, which required a forensic analysis of the accounting records of Ferguson Marine Engineering Limited (FMEL). The contract, valued at £95,000, was signed on 9 January 2025, and its status is active as of the latest update on 12 February 2025. This tender represents substantial opportunities for businesses specialising in forensic financial analysis, especially those with experience in public sector contracts and a strong background in chartered accountancy. With a primary focus on delivering high-quality technical services, the contract stipulates a 70% quality and 30% price evaluation criteria. Businesses that are equipped with the necessary qualifications, such as membership in the Institute of Chartered Accountants, and that meet stringent financial and technical criteria are well-suited to compete in similar future tenders released by the Scottish Government. This procurement process highlights the emphasis on robust financial standing, relevant experience, and a commitment to sustainability and rapid payment within the supply chain. ## 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 | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541925 | | Notice type | OJEU - F20 - Modification 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 | £140,000 | ## Status | Field | Value | | --- | --- | | Tender status | Complete | | Lots status | Complete | | Awards status | Not specified | | 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 | TLM3 West Central Scotland | | ITL 3 | TLM32 Glasgow City | | Local authority | Glasgow City | | Electoral ward | Anderston/City/Yorkhill | | Westminster constituency | Glasgow North | | 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 00:00 - AwardUpdate - OJEU - F20 - Modification Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541925 - 12 Feb 2025 at 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB523733 - 30 Aug 2024 at 00:00 - TenderUpdate - OJEU - F14 - Corrigendum - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG513202 - 9 Aug 2024 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG511801 ## Documents - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG511801 Examination of FMEL Financial Records - The Scottish Government has a requirement to place a contract with an external service provider for the provision of Examination of FMEL Financial Records - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB523733 Examination of FMEL Financial Records - The Scottish Government has a requirement to place a contract with an external service provider for the provision of Examination of FMEL Financial Records. - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=OCT541925 Examination of FMEL Financial Records ## Notice URLs - http:// - http://www.publictendersscotland.publiccontractsscotland.gov.uk - http://www.scotcourts.gov.uk/the-courts/sheriff-court/find-a-court - http://www.scotland.gov.uk - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000774748 ## 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-r6ebe6-0000774748. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000774748.json.