National Audit Office: CPT_23_11 External Audit service

UK-LONDON: Auditing services.
Section I: Contracting Authority
      I.1) Name and addresses
             National Audit Office
             157-197 Buckingham Palace Road, LONDON, SW1W 9SP, United Kingdom
             Tel. +44 2077985343, Email: nao.procurement@nao.org.uk
             Contact: Ima Orosei
             Main Address: https://www.nao.org.uk/, Address of the buyer profile: https://www.nao.org.uk/
             NUTS Code: UK
      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: No.
      I.3) Communication
      The procurement documents are available for unrestricted and full direct access, free of charge, at: https://www.delta-esourcing.com/tenders/UK-UK-LONDON:-Auditing-services./X8A3B4AVE5
      Additional information can be obtained from: the abovementioned address
      Tenders or requests to participate must be sent 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
            General public services

Section II: Object
II.1) Scope of the procurement
      II.1.1) Title: CPT_23_11 External Audit service       
      Reference Number: Not provided
      II.1.2) Main CPV Code:
      79212000 - Auditing 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 improve public services through our high-quality audits work.
NAO is now seeking an External Auditor who will be expected to audit the financial years ending 31 March 2025, 2026, and 2027 to an appropriate timetable. The NAO aims to have its Annual Report and Accounts (which include the financial statements) ready for publication in June each year following the 31 March year end.

The contract is anticipated to commence July 2024 for an initial period of 3 years with an option for the NAO to extend the contract for a period of up to two years subject to approval by the Public Accounts Commission (on the basis of two periods of 12 months) (potentially making it a maximum term of 5 years.

The estimated value of the contract is £700,000 inclusive of VAT for the full 5 years.       
      II.1.5) Estimated total value:
      Value excluding VAT: 583,333.33       
      Currency: GBP
      II.1.6) Information about lots:
      This contract is divided into lots: No       
   
II.2) Description
      
      II.2.2) Additional CPV codes:
      Not Provided       
      II.2.3) Place of performance:
      UK UNITED KINGDOM
      
      II.2.4) Description of procurement: The appointment of the External Auditor will be subject to approval of Parliament’s Public Accounts Commission at a hearing expected to take place in early Spring 2024.

Examples of prior year studies can be found on the Commission website: https://committees.parliament.uk/publications?SearchTerm=value+for+money&DateFrom=&DateTo=&SessionId=

The selected External Auditor will be expected to provide an opinion on whether:
• the financial statements give a true and fair view for the year;
• the statements are prepared in accordance with the Government Financial Reporting Manual;
• the NAO’s expenditure is within its Parliamentary Control Totals for the year (capital, resource, cash); and
• expenditure and income have been applied correctly for the purposes intended by Parliament.

The External Auditor will also be expected to:
• provide an independent review of the annual statement of financial impacts arising from the NAO’s work and providing an opinion on whether the reported impacts are reasonable based on the underlying methodologies on which they are prepared.
• deliver a value for money study of an aspect of the NAO’s operations when commissioned by the NAO’s Audit and Risk Assurance Committee (ARAC) to an appropriate timetable. The nature of the topic may change. Examples of recent value for money studies have covered the NAO’s Human Resources department, and Finance and Procurement.
• attend meetings of the NAO’s ARAC Committee and, when requested to do so, meetings of the Public Accounts Commission.
      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: 583,333.33       
      Currency: GBP       
      II.2.7) Duration of the contract, framework agreement or dynamic purchasing system:
      Duration in months: 60       
      This contract is subject to renewal: Yes       
      Description of renewals: Consideration of 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:       Yes             
      Description of options: Consideration of contract extensions shall be detailed within ITT Document, Suppliers are requested to refer to the published ITT document for further information.
      II.2.12) Information about electronic catalogues:
      Tenders must be presented in the form of electronic catalogues or include an electronic catalogue: 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       
      Identification of the project: Not provided             
      II.2.14) Additional information: To respond to this opportunity please click here: https://www.delta-esourcing.com/respond/X8A3B4AVE5       


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 Invitation to Tender (ITT) documentation for further details.    
      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 Invitation to Tender (ITT) documentation for further details.          
      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: No

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 - NO    
         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: 2023/S 000 - 012319       
      IV.2.2) Time limit for receipt of tenders or requests to participate
       Date: 10/10/2023 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:
         Duration in month(s): 6
      
      IV.2.7) Conditions for opening of tenders:
         Date: 16/10/2023
         Time: 12:00
      

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 No       
   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.The NAO 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.

Please refer to Invitation to Tender (ITT) documentation for further details.

Registering for access:
The system that NAO will use to electronically conduct this procurement exercise is Delta eSourcing system at https://login.bipsolutions.com/casDelta/login?service=https://www.delta-esourcing.com/delta/j_spring_cas_security_check.
If organisations are interested in this new contract opportunity, then register onto the system by clicking the " Register as a Supplier" link. Once logged into the system, organisations will be able to locate this procurement by using the Access Code number X8A3B4AVE5.
Then select "Register Interest" to be able to access the documentation for this procurement and subsequently submit your response. For assistance, please contact the Delta Help Desk on 0800 923 9236
For more information about this opportunity, please visit the Delta eSourcing portal at:
https://www.delta-esourcing.com/tenders/UK-UK-LONDON:-Auditing-services./X8A3B4AVE5

To respond to this opportunity, please click here:
https://www.delta-esourcing.com/respond/X8A3B4AVE5
   VI.4) Procedures for review
   VI.4.1) Review body:
             National Audit Office
       157-197 Buckingham Palace Road, Victoria, SW1W 9SP, United Kingdom
       Tel. +44 2077987372
   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: 08/09/2023

Annex A