National Audit Office: Specialist Audit Services Framework

  National Audit Office is using Delta eSourcing to run this tender exercise

Notice Summary
Title: Specialist Audit Services Framework
Notice type: Contract Notice
Authority: National Audit Office
Nature of contract: Services
Procedure: Open
Short Description: The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO’s Specialist Audit Service Framework is a fundamental part of being able to carry out our purpose and achieve our objectives. We are looking for firms who we can work in partnership with to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 3 Lots •Lot 1 – Pensions •Lot 2 – Property •Lots 3 – Digital Financial Audit For more information on this framework please access www.delta-esourcing.com
Published: 07/09/2021 15:15
Please note that the deadline for response to this opportunity has passed. However, you can still register or log-into the Delta eSourcing solution to prepare your Supplier Profile for future opportunities.

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UK-Victoria: Accounting, auditing and fiscal services.
Section I: Contracting Authority
      I.1) Name and addresses
             National Audit Office
             157-197 Buckingham Palace Road, Victoria, SW1W 9SP, United Kingdom
             Tel. +44 2077987372, Email: nao.procurement@nao.org.uk
             Contact: Central Procurement Team
             Main Address: http://www.nao.org.uk/
             NUTS Code: UKI
      I.2) Joint procurement
      The contract involves joint procurement: No.
      In the case of joint procurement involving different countries, state applicable national procurement law: Not provided       
      The contract is awarded by a central purchasing body: Yes.
      I.3) Communication
      The procurement documents are available for unrestricted and full direct access, free of charge, at: www.delta-esourcing.com
      Additional information can be obtained from: the abovementioned address
      Tenders or requests to participate must be sent electronically via www.delta-esourcing.com to the abovementioned address       
      Electronic communication requires the use of tools and devices that are not generally available. Unrestricted and full direct access to these tools and devices is possible, free of charge, at: Not provided
      I.4) Type of the contracting authority
            Body governed by public law
      I.5) Main activity
            Other activity:

Section II: Object
II.1) Scope of the procurement
      II.1.1) Title: Specialist Audit Services Framework       
      Reference Number: GEN_21_29
      II.1.2) Main CPV Code:
      79200000 - Accounting, auditing and fiscal services.

      II.1.3) Type of contract: SERVICES
      II.1.4) Short description: The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO’s Specialist Audit Service Framework is a fundamental part of being able to carry out our purpose and achieve our objectives. We are looking for firms who we can work in partnership with to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 3 Lots

•Lot 1 – Pensions
•Lot 2 – Property
•Lots 3 – Digital Financial Audit


For more information on this framework please access www.delta-esourcing.com       
      II.1.5) Estimated total value:
      Value excluding VAT: 6,170,000       
      Currency: GBP
      II.1.6) Information about lots:
      This contract is divided into lots: Yes       
      Tenders may be submitted for: All lots
      Maximum number of lots that may be awarded to one tenderer: 3
      The contracting authority reserves the right to award contracts combining the following lots or groups of lots: •Lot 1 – Pensions
•Lot 2 – Property
•Lots 3 – Digital Financial Audit

II.2) Description
II.2) Description Lot No. 1
      
      II.2.1) Title: Pensions       
      Lot No: 1       
      II.2.2) Additional CPV codes:
      79200000 - Accounting, auditing and fiscal services.
      
      II.2.3) Place of performance:
      UKI LONDON
      
      II.2.4) Description of procurement: Pension
The provision of actuarial specialist advice and engagement to support the delivery of NAO audits across sectors over the 2021-22, 2022-23 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Actuarial expert secondments
Direct support to NAO audits
Support to the NAO’s Pensions Centre of Expertise
Training and support to NAO audit teams
Learning and development for the NAO’s Pensions Centre of Expertise
Specialist skills

Please refer to ITT for more detail.
      II.2.5) Award criteria:
            Price is not the only award criterion and all criteria are stated only in the procurement documents            
      II.2.6) Estimated value:
      Value excluding VAT: 2,000,000       
      Currency: GBP       
      II.2.7) Duration of the contract, framework agreement or dynamic purchasing system:
      Duration in months: 48       
      This contract is subject to renewal: Yes       
      Description of renewals: Consideration of Framework renewal shall be detailed within ITT Document, Suppliers are requested to refer to the published ITT document for further information.
      
      II.2.10) Information about variants:
      Variants will be accepted: No
      II.2.11) Information about options:
      Options:       No             
      Description of options: Not provided
      II.2.12) Information about electronic catalogues:
      Tenders must be presented in the form of electronic catalogues or include an electronic catalogue: Yes
      II.2.13) Information about European Union funds:
      The procurement is related to a project and/or programme financed by European Union funds: No       
      Identification of the project: Not provided             
      II.2.14) Additional information: Not provided       
II.2) Description Lot No. 2
      
      II.2.1) Title: Property       
      Lot No: 2       
      II.2.2) Additional CPV codes:
      79200000 - Accounting, auditing and fiscal services.
      
      II.2.3) Place of performance:
      UKI LONDON
      
      II.2.4) Description of procurement: Property
The provision of actuarial specialist advice and engagement to support the delivery of NAO audits across sectors over the 2021-22, 2022-23 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Training and support to NAO audit teams
Training for the NAO’s Property Centre of Expertise
Direct support to NAO audits
Support to the NAO’s Property Centre of Expertise
Specialist skills
Secondments

Please refer to ITT for more detail.
      II.2.5) Award criteria:
            Price is not the only award criterion and all criteria are stated only in the procurement documents            
      II.2.6) Estimated value:
      Value excluding VAT: 2,850,000       
      Currency: GBP       
      II.2.7) Duration of the contract, framework agreement or dynamic purchasing system:
      Duration in months: 48       
      This contract is subject to renewal: Yes       
      Description of renewals: Consideration of Framework renewal shall be detailed within ITT Document, Suppliers are requested to refer to the published ITT document for further information.
      
      II.2.10) Information about variants:
      Variants will be accepted: No
      II.2.11) Information about options:
      Options:       No             
      Description of options: Not provided
      II.2.12) Information about electronic catalogues:
      Tenders must be presented in the form of electronic catalogues or include an electronic catalogue: Yes
      II.2.13) Information about European Union funds:
      The procurement is related to a project and/or programme financed by European Union funds: No       
      Identification of the project: Not provided             
      II.2.14) Additional information: Not provided       
II.2) Description Lot No. 3
      
      II.2.1) Title: Digital Financial Audit       
      Lot No: 3       
      II.2.2) Additional CPV codes:
      79200000 - Accounting, auditing and fiscal services.
      
      II.2.3) Place of performance:
      UKI LONDON
      
      II.2.4) Description of procurement: The NAO combines the use of digital tools, techniques and expertise to support the Financial Audit Service Line in auditing risks arising from digital solutions relevant to financial reporting across government. This includes applying IT audit and data enabled techniques, evaluating and testing controls within and associated with information systems relevant to financial reporting and providing expert advice and support for other digital matters. We further combine the management, operation and support of our audit tools, such as our data ingestion and analysis solutions, audit management and documentation solutions into our Digital Financial Audit team. We are seeking suppliers capable of providing Digital Financial Audit skills to support the delivery of NAO audits over the 2021-22, 2022-23, 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Direct support to NAO audits
Support to the NAO’s Digital Financial Audit Team
Training and support to NAO audit teams
Training for the NAO’s Digital Financial Audit team
Specialist skills
Secondments

Please refer to ITT for more detail.
      II.2.5) Award criteria:
            Price is not the only award criterion and all criteria are stated only in the procurement documents            
      II.2.6) Estimated value:
      Value excluding VAT: 1,320,000       
      Currency: GBP       
      II.2.7) Duration of the contract, framework agreement or dynamic purchasing system:
      Duration in months: 48       
      This contract is subject to renewal: Yes       
      Description of renewals: Consideration of Framework renewal shall be detailed within ITT Document, Suppliers are requested to refer to the published ITT document for further information.
      
      II.2.10) Information about variants:
      Variants will be accepted: No
      II.2.11) Information about options:
      Options:       No             
      Description of options: Not provided
      II.2.12) Information about electronic catalogues:
      Tenders must be presented in the form of electronic catalogues or include an electronic catalogue: Yes
      II.2.13) Information about European Union funds:
      The procurement is related to a project and/or programme financed by European Union funds: No       
      Identification of the project: Not provided             
      II.2.14) Additional information: Not provided       


Section III: Legal, Economic, Financial And Technical Information
   III.1) Conditions for participation
      III.1.1) Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers
      List and brief description of conditions:          
      Please refer to the procurement documents    
      III.1.2) Economic and financial standing          
      Selection criteria as stated in the procurement documents       
      List and brief description of selection criteria:       
      Not Provided    
      Minimum level(s) of standards possibly required (if applicable) :       
      Not Provided    
      III.1.3) Technical and professional ability    
      Selection criteria as stated in the procurement documents
      List and brief description of selection criteria:       
      Not Provided      
      Minimum level(s) of standards possibly required (if applicable) :          
      Not Provided   
      III.1.5) Information about reserved contracts (if applicable)   
      The contract is reserved to sheltered workshops and economic operators aiming at the social and professional integration of disabled or disadvantaged persons: No       
      The execution of the contract is restricted to the framework of sheltered employment programmes: No    
      
   III.2) Conditions related to the contract
      III.2.1) Information about a particular profession    
      Reference to the relevant law, regulation or administrative provision:          
      Not Provided    
      III.2.2) Contract performance conditions       
      Please refer to the procurement documents          
      III.2.3) Information about staff responsible for the performance of the contract
      Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract: Yes    

Section IV: Procedure
   IV.1) Description OPEN
      IV.1.1) Type of procedure: Open   
   
   IV.1.3) Information about a framework agreement or a dynamic purchasing system    
         The procurement involves the establishment of a framework agreement    
         Framework agreement with several operators       
         Envisaged maximum number of participants to the framework agreement:
Not Provided           
         In the case of framework agreements justification for any duration exceeding 4 years: Not Provided    
   
   
   IV.1.6) Information about electronic auction:
      An electronic auction will be used: No
      Additional information about electronic auction: Not provided
   IV.1.8) Information about the Government Procurement Agreement (GPA)
      The procurement is covered by the Government Procurement Agreement: No       
   IV.2) Administrative information
      IV.2.1) Previous publication concerning this procedure:
         Notice number in the OJ S: Not provided       
      IV.2.2) Time limit for receipt of tenders or requests to participate
       Date: 15/10/2021 Time: 12:00
            
      IV.2.4) Languages in which tenders or requests to participate may be submitted: English,       
      IV.2.6) Minimum time frame during which the tenderer must maintain the tender: Not Provided      
      IV.2.7) Conditions for opening of tenders:
         Date: 15/10/2021
         Time: 12:00
         Place:
         london
      

Section VI: Complementary Information
   VI.1) Information about recurrence
   This is a recurrent procurement: No    
   Estimated timing for further notices to be published: Not provided
   VI.2) Information about electronic workflows
   Electronic ordering will be used No       
   Electronic invoicing will be accepted Yes       
   Electronic payment will be used No       
   VI.3) Additional Information: The contracting authority considers that this contract may be suitable for economic operators that are small or medium enterprises (SMEs). However, any selection of tenderers will be based solely on the criteria set out for the procurement.
For more information about this opportunity, please visit the Delta eSourcing portal at:
https://www.delta-esourcing.com/tenders/UK-UK-Victoria:-Accounting%2C-auditing-and-fiscal-services./5D66Y4BDSF

To respond to this opportunity, please click here:
https://www.delta-esourcing.com/respond/5D66Y4BDSF
   VI.4) Procedures for review
   VI.4.1) Review body:
             National Audit Office
       157-197 Buckingham Palace Road,, London, SW1W9SP, United Kingdom
       Tel. +44 2077987000, Email: nao.procurement@nao.org.uk
       Internet address: http://www.nao.org.uk
   VI.4.2) Body responsible for mediation procedures:
Not provided
   VI.4.3) Review procedure
   Precise information on deadline(s) for review procedures:    
    Not Provided    
   VI.4.4) Service from which information about the lodging of appeals may be obtained:
Not provided
   VI.5) Date Of Dispatch Of This Notice: 07/09/2021

Annex A


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UK-Victoria: Accounting, auditing and fiscal services.

Section I: Contracting Authority

   I.1) Name, Addresses and Contact Point(s):
       National Audit Office
       157-197 Buckingham Palace Road, Victoria, SW1W 9SP, United Kingdom
       Tel. +44 2077987372, Email: nao.procurement@nao.org.uk
       Contact: Central Procurement Team
       Main Address: http://www.nao.org.uk/
       NUTS Code: UKI

   I.2) Joint procurement:
      The contract involves joint procurement: No          
      In the case of joint procurement involving different countries, state applicable national procurement law: Not Provided
      The contract is awarded by a central purchasing body: Yes

   I.4)Type of the contracting authority:
      Body governed by public law

   I.5) Main activity:
      Other activity: Specialist Audit Services Framework

Section II: Object Of The Contract

   II.1) Scope of the procurement

      II.1.1) Title: Specialist Audit Services Framework            
      Reference number: GEN_21_29

      II.1.2) Main CPV code:
         79200000 - Accounting, auditing and fiscal services.


      II.1.3) Type of contract: SERVICES

      II.1.4) Short description: The National Audit Office (NAO) is the UK’s independent public spending watchdog. We support Parliament in holding government to account and we help to improve public services through our high-quality audits. The NAO’s Specialist Audit Service Framework is a fundamental part of being able to carry out our purpose and achieve our objectives. We are looking for firms who we can work in partnership with to ensure the delivery of high-quality audits which support effective accountability and lead to better financial reporting and financial management by public bodies. Our contract is divided into 3 Lots

•Lot 1 – Pensions
•Lot 2 – Property
•Lots 3 – Digital Financial Audit


For more information on this framework please access www.delta-esourcing.com

      II.1.6) Information about lots
         This contract is divided into lots: Yes
                        
      II.1.7) Total value of the procurement (excluding VAT)
          Value: 6,972,100
                  
         Currency:GBP            

   II.2) Description (lot no. 1)
   

      II.2.1) Title:Pensions   
      Lot No:1

      II.2.2) Additional CPV code(s):
            79200000 - Accounting, auditing and fiscal services.


      II.2.3) Place of performance
      Nuts code:
      UKI - LONDON
   
      Main site or place of performance:
      LONDON
             

      II.2.4) Description of the procurement: Pension
The provision of actuarial specialist advice and engagement to support the delivery of NAO audits across sectors over the 2021-22, 2022-23 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Actuarial expert secondments
Direct support to NAO audits
Support to the NAO’s Pensions Centre of Expertise
Training and support to NAO audit teams
Learning and development for the NAO’s Pensions Centre of Expertise
Specialist skills

      II.2.5) Award criteria:
      Quality criterion - Name: Social Value / Weighting: 10
      Quality criterion - Name: Professional Ethics / Weighting: 5
      Quality criterion - Name: Quality assurance processes / Weighting: 10
      Quality criterion - Name: Conflicts / Weighting: 5
      Quality criterion - Name: Audit approach and methodology - Lot specific / Weighting: 5
      Quality criterion - Name: Improving public services - Lot specific / Weighting: 5
      Quality criterion - Name: Skills and capabilities - - Lot specific / Weighting: 20
                  
      Cost criterion - Name: Rate card - Average Pricing / Weighting: 40
            

      II.2.11) Information about options
         Options: No
         

      II.2.13) Information about European Union funds
         The procurement is related to a project and/or programme financed by European Union funds: No
         

      II.2.14) Additional information: It is the NAO’s intention, subject to the requirement below, to award contracts for Lot 1 to three organisations, namely Deloitte LLP, PricewaterhouseCoopers LLP and KPMG LLP.

   II.2) Description (lot no. 2)
   

      II.2.1) Title:Property   
      Lot No:2

      II.2.2) Additional CPV code(s):
            79200000 - Accounting, auditing and fiscal services.


      II.2.3) Place of performance
      Nuts code:
      UKI - LONDON
   
      Main site or place of performance:
      LONDON
             

      II.2.4) Description of the procurement: Property
The provision of actuarial specialist advice and engagement to support the delivery of NAO audits across sectors over the 2021-22, 2022-23 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Training and support to NAO audit teams
Training for the NAO’s Property Centre of Expertise
Direct support to NAO audits
Support to the NAO’s Property Centre of Expertise
Specialist skills
Secondments

      II.2.5) Award criteria:
      Quality criterion - Name: Social Value / Weighting: 10
      Quality criterion - Name: Professional Ethics / Weighting: 5
      Quality criterion - Name: Quality assurance processes / Weighting: 10
      Quality criterion - Name: Conflicts / Weighting: 5
      Quality criterion - Name: Audit approach and methodology - Lot specific / Weighting: 5
      Quality criterion - Name: Improving public services - Lot specific / Weighting: 5
      Quality criterion - Name: Skills and capabilities - Lot specific / Weighting: 20
                  
      Cost criterion - Name: Rate card -Average pricing / Weighting: 40
            

      II.2.11) Information about options
         Options: No
         

      II.2.13) Information about European Union funds
         The procurement is related to a project and/or programme financed by European Union funds: No
         

      II.2.14) Additional information: It is the NAO’s intention, subject to the requirement below, to award contracts for Lot 2 to three organisations, namely Deloitte LLP, Ernst & Young LLP and KPMG LLP.

   II.2) Description (lot no. 3)
   

      II.2.1) Title:Digital Financial Audit   
      Lot No:3

      II.2.2) Additional CPV code(s):
            79200000 - Accounting, auditing and fiscal services.


      II.2.3) Place of performance
      Nuts code:
      UKI - LONDON
   
      Main site or place of performance:
      LONDON
             

      II.2.4) Description of the procurement: The NAO combines the use of digital tools, techniques and expertise to support the Financial Audit Service Line in auditing risks arising from digital solutions relevant to financial reporting across government. This includes applying IT audit and data enabled techniques, evaluating and testing controls within and associated with information systems relevant to financial reporting and providing expert advice and support for other digital matters. We further combine the management, operation and support of our audit tools, such as our data ingestion and analysis solutions, audit management and documentation solutions into our Digital Financial Audit team. We are seeking suppliers capable of providing Digital Financial Audit skills to support the delivery of NAO audits over the 2021-22, 2022-23, 2023-24 and 2024-25 audit cycles. Within this Lot, the supplier will be required to provide the following services:

Direct support to NAO audits
Support to the NAO’s Digital Financial Audit Team
Training and support to NAO audit teams
Training for the NAO’s Digital Financial Audit team
Specialist skills
Secondments

      II.2.5) Award criteria:
      Quality criterion - Name: Social Value / Weighting: 10
      Quality criterion - Name: Professional Ethics / Weighting: 5
      Quality criterion - Name: Quality assurance processes / Weighting: 10
      Quality criterion - Name: Conflicts / Weighting: 5
      Quality criterion - Name: Audit approach and methodology- Lot specific / Weighting: 5
      Quality criterion - Name: Improving public services- Lot specific / Weighting: 5
      Quality criterion - Name: Skills and capabilities - Lot specific / Weighting: 20
                  
      Cost criterion - Name: Rate card -Average Pricing / Weighting: 40
            

      II.2.11) Information about options
         Options: No
         

      II.2.13) Information about European Union funds
         The procurement is related to a project and/or programme financed by European Union funds: No
         

      II.2.14) Additional information: It is the NAO’s intention, subject to the requirement below, to award contracts for Lot 3 to three organisations, namely Azets, Ernst & Young LLP and KPMG LLP.


Section IV: Procedure

IV.1) Description

   IV.1.1)Type of procedure: Open


   IV.1.3) Information about a framework agreement or a dynamic purchasing system
      The procurement involves the establishment of a framework agreement: Yes       
      

   IV.1.6) Information about electronic auction
      An electronic auction has been used: No

   IV.1.8) Information about the Government Procurement Agreement (GPA)
      The procurement is covered by the Government Procurement Agreement: No

IV.2) Administrative information

   IV.2.1) Previous publication concerning this procedure
       Notice number in the OJEU: 2021/S 000-022175
      
   

   IV.2.9) Information about termination of call for competition in the form of a prior information notice
      The contracting authority will not award any further contracts based on the above prior information notice: Yes

Section V: Award of contract

Award Of Contract (No.1)

   Contract No: GEN21_29    
   Lot Number: 1    
   Title: Specialist Audit Services Framework

   A contract/lot is awarded: Yes


   V.2) Award of contract

      V.2.1) Date of conclusion of the contract: 25/11/2021

      V.2.2) Information about tenders
         Number of tenders received: 5
         Number of tenders received from SMEs: Not Provided          
         Number of tenders received from tenderers from other EU Member States: Not Provided          
         Number of tenders received from tenderers from non-EU Member States: Not Provided          
         Number of tenders received by electronic means: Not Provided

      V.2.3) Name and address of the contractor

      The contract has been awarded to a group of economic operators: Yes
         
         Contractor (No.1)
             Deloitte LLP, OC303675
             1 New Street Square, London, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.2)
             KPMG LLP, OC301540
             Queen Square, Bristol, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.3)
             PricewaterhouseCoopers LLP, OC303525
             1 Embankment Place, london, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No

      V.2.4) Information on value of the contract/lot (excluding VAT)
         Initial estimated total value of the contract/lot: Not Provided          
         Total value of the contract/lot: 2,260,000
         Currency: GBP

      V.2.5) Information about subcontracting
         The contract is likely to be subcontracted: No
         

Award Of Contract (No.2)

   Contract No: Gen21_29    
   Lot Number: 2    
   Title: Specialist Audit Services Framework

   A contract/lot is awarded: Yes


   V.2) Award of contract

      V.2.1) Date of conclusion of the contract: 25/11/2021

      V.2.2) Information about tenders
         Number of tenders received: 3
         Number of tenders received from SMEs: Not Provided          
         Number of tenders received from tenderers from other EU Member States: Not Provided          
         Number of tenders received from tenderers from non-EU Member States: Not Provided          
         Number of tenders received by electronic means: 3

      V.2.3) Name and address of the contractor

      The contract has been awarded to a group of economic operators: Yes
         
         Contractor (No.1)
             Deloitte LLP, OC303675
             1 New Street Square, london, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.2)
             Ernst & Young LLP, OC300001
             1 More London Place, london, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.3)
             KPMG LLP, OC301540
             One St Peter’s Square, manchester, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No

      V.2.4) Information on value of the contract/lot (excluding VAT)
         Initial estimated total value of the contract/lot: Not Provided          
         Total value of the contract/lot: 3,220,500
         Currency: GBP

      V.2.5) Information about subcontracting
         The contract is likely to be subcontracted: No
         

Award Of Contract (No.3)

   Contract No: Not Provided    
   Lot Number: 3    
   Title: Specialist Audit Services Framework

   A contract/lot is awarded: Yes


   V.2) Award of contract

      V.2.1) Date of conclusion of the contract: 25/11/2021

      V.2.2) Information about tenders
         Number of tenders received: 3
         Number of tenders received from SMEs: Not Provided          
         Number of tenders received from tenderers from other EU Member States: Not Provided          
         Number of tenders received from tenderers from non-EU Member States: Not Provided          
         Number of tenders received by electronic means: 3

      V.2.3) Name and address of the contractor

      The contract has been awarded to a group of economic operators: Yes
         
         Contractor (No.1)
             Azets, 10570584
             Titanium 1, Glasgow, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.2)
             Ernst & Young LLP, OC300001
             1 More London Place, London, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No
         
         Contractor (No.3)
             KPMG LLP, OC301540
             1 Sovereign Square, Leeds, United Kingdom
             NUTS Code: UKI
            The contractor is an SME: No

      V.2.4) Information on value of the contract/lot (excluding VAT)
         Initial estimated total value of the contract/lot: Not Provided          
         Total value of the contract/lot: 1,491,600
         Currency: GBP

      V.2.5) Information about subcontracting
         The contract is likely to be subcontracted: No
         
Section VI: Complementary information

   VI.3) Additional information: The contracting authority considers that this contract may be suitable for economic operators that are small or medium enterprises (SMEs). However, any selection of tenderers will be based solely on the criteria set out for the procurement.
To view this notice, please click here:
https://www.delta-esourcing.com/delta/viewNotice.html?noticeId=646233612

   VI.4) Procedures for review

      VI.4.1) Review body
          National Audit Office
          157-197 Buckingham Palace Road,, London, SW1W9SP, United Kingdom
          Tel. +44 2077987000, Email: nao.procurement@nao.org.uk
          Internet address: http://www.nao.org.uk

      VI.4.3) Review procedure
         Precise information on deadline(s) for review procedures: Not Provided

      VI.4.4) Service from which information about the review procedure may be obtained
         Not Provided

   VI.5) Date of dispatch of this notice: 26/05/2022