External Audit Services

{
  "buyer": {
    "id": "org-81",
    "name": "SRUC"
  },
  "date": "2026-02-12T00:00:00Z",
  "description": "NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at http://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=823566.\r\n The buyer has indicated that it will accept electronic responses to this notice via the Postbox facility. A user guide is available at http://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx.\r\n Suppliers are advised to allow adequate time for uploading documents and to dispatch the electronic response well in advance of the closing time to avoid any last minute problems.\r\n (SC Ref:823566)\r\n Download the copy of the online SPD document here (to be completed online through postbox submission): https://www.publiccontractsscotland.gov.uk/ESPD/ESPD_Download.aspx?id=823566",
  "id": "rls-50-FEB549480",
  "initiationType": "tender",
  "language": "EN",
  "links": [
    {
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000821695",
      "rel": "canonical"
    }
  ],
  "ocid": "ocds-r6ebe6-0000821695",
  "parties": [
    {
      "address": {
        "locality": "Edinburgh",
        "postalCode": "EH9 3JG",
        "region": "UKM75",
        "streetAddress": "Peter Wilson Building , Kings Buildings West Mains Road"
      },
      "contactPoint": {
        "email": "procurement@sruc.ac.uk",
        "faxNumber": "+44 1315354314",
        "telephone": "+44 1315354000",
        "url": "https://www.publiccontractsscotland.gov.uk/"
      },
      "details": {
        "classifications": [
          {
            "id": "Higher Education, Research and Consultancy",
            "scheme": "TED_CA_TYPE"
          },
          {
            "id": "Higher Education, Research and Consultancy",
            "scheme": "COFOG"
          },
          {
            "id": "Higher Education, Research \u0026 Consultancy",
            "scheme": "TED_CA_TYPE"
          },
          {
            "description": "Education",
            "id": "09",
            "scheme": "COFOG"
          },
          {
            "id": "Higher Education, Further Education, Research and Consultancy",
            "scheme": "TED_CA_TYPE"
          },
          {
            "id": "Higher Education, Further Education, Research and Consultancy",
            "scheme": "COFOG"
          }
        ],
        "url": "http://www.sruc.ac.uk"
      },
      "id": "org-81",
      "identifier": {
        "legalName": "SRUC"
      },
      "name": "SRUC",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ]
    },
    {
      "address": {
        "locality": "Edinburgh"
      },
      "contactPoint": {
        "url": "http://"
      },
      "id": "org-82",
      "identifier": {
        "legalName": "The Sheriff Court"
      },
      "name": "The Sheriff Court",
      "roles": [
        "reviewBody"
      ]
    }
  ],
  "relatedProcesses": [
    {
      "id": "1",
      "identifier": "2026/S 000-006751",
      "relationship": [
        "planning"
      ],
      "scheme": "EU-OJ"
    }
  ],
  "tag": [
    "tender"
  ],
  "tender": {
    "awardPeriod": {
      "startDate": "2026-03-17T12:30:00Z"
    },
    "bidOpening": {
      "date": "2026-03-17T12:30:00Z"
    },
    "classification": {
      "id": "79210000",
      "scheme": "CPV"
    },
    "contractTerms": {
      "electronicInvoicingPolicy": "allowed",
      "hasElectronicOrdering": true,
      "hasElectronicPayment": true
    },
    "coveredBy": [
      "GPA"
    ],
    "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland\u00e2\u0080\u0099s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.\r\n SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\r\n 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;\r\n 2. Provide an opinion, where required, to be included in the independent auditor\u00e2\u0080\u0099s report to the SRUC Board regarding SRUC\u00e2\u0080\u0099s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;\r\n 3. Provide reports (including the auditor\u00e2\u0080\u0099s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.\r\n Full details can be found in Schedule 2 of the attached Invitation to Tender document.\r\n It is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.",
    "documents": [
      {
        "description": "SRUC is a distinctive tertiary education institution with a national mission to support Scotland\u00e2\u0080\u0099s rural economy and address global challenges in food, nutrition , and environmental sustainability. Operating across education, research, and consultancy, SRUC plays a unique role at the intersection of academic excellence, applied research, and industry engagement.\r\n SRUC seek to appoint a service provider to deliver external audit services to SRUC which will include:\r\n 1. Provide an opinion on the financial statements of the SRUC group of companies, in line with Company Law, Financial Reporting Standard 102 (FRS102), The Charities and Trustee Investment (Scotland) Act 2005, Regulation 8 of the Charities Accounts (Scotland) and the Statement of Recommended Practice (SORP) relating to Higher Education Institutions;\r\n 2. Provide an opinion, where required, to be included in the independent auditor\u00e2\u0080\u0099s report to the SRUC Board regarding SRUC\u00e2\u0080\u0099s various funding streams and their use (including, but not limited to funds received from the Scottish Government, and the Scottish Funding Council). The wording of this opinion must meet any requirements of Financial Memoranda or contracts;\r\n 3. Provide reports (including the auditor\u00e2\u0080\u0099s report to those charged with governance and management letter) to senior management and the SRUC Audit and Risk Committee. This requirement includes attendance and presentation of reports and findings at Committee meetings.\r\n Full details can be found in Schedule 2 of the attached Invitation to Tender document.\r\n It is anticipated that any resulting contract will operate for an initial period of 36 months, with the possibility of two extensions of 12 months, by mutual agreement.",
        "documentType": "contractNotice",
        "format": "text/html",
        "id": "FEB549480",
        "title": "External Audit Services",
        "url": "https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=FEB549480"
      },
      {
        "documentType": "economicSelectionCriteria",
        "id": "economic"
      },
      {
        "documentType": "technicalSelectionCriteria",
        "id": "technical"
      },
      {
        "dateModified": "2026-02-12T15:20:17Z",
        "datePublished": "2026-02-12T15:20:17Z",
        "format": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
        "id": "FEB549480-1",
        "title": "SRUC 27301 External Audit Services ITT"
      },
      {
        "dateModified": "2026-02-12T15:20:17Z",
        "datePublished": "2026-02-12T15:20:17Z",
        "format": "application/vnd.openxmlformats-officedocument.wordprocessingml.document",
        "id": "FEB549480-2",
        "title": "SRUC 27301 Schedule 9 Terms and Conditions of Contract"
      }
    ],
    "hasRecurrence": true,
    "id": "27301",
    "items": [
      {
        "additionalClassifications": [
          {
            "id": "79212000",
            "scheme": "CPV"
          },
          {
            "id": "79212100",
            "scheme": "CPV"
          },
          {
            "id": "79212300",
            "scheme": "CPV"
          }
        ],
        "deliveryAddresses": [
          {
            "region": "UKM75"
          }
        ],
        "deliveryLocation": {
          "description": "SRUC, West Mains Road, Edinburgh, EH9 3JG"
        },
        "id": "1",
        "relatedLot": "1"
      }
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "lots": [
      {
        "awardCriteria": {
          "criteria": [
            {
              "description": "10",
              "name": "1.\tOrganisational Experience and Contract Management",
              "type": "quality"
            },
            {
              "description": "20",
              "type": "price"
            }
          ]
        },
        "contractPeriod": {
          "durationInDays": 1080
        },
        "description": "Full details can be found in Schedule 2 of the attached Invitation to Tender document.",
        "hasOptions": false,
        "hasRenewal": true,
        "id": "1",
        "renewal": {
          "description": "The contract will commence on or around 13 April 2026 for a period of 36 months, with the possibility of two extensions of 12 months by mutual agreement, unless the contract is terminated earlier, in accordance with the provisions of the Terms and Conditions of Contract as noted in Schedule 9 of this tender."
        },
        "status": "active",
        "submissionTerms": {
          "variantPolicy": "notAllowed"
        }
      }
    ],
    "mainProcurementCategory": "services",
    "participationFees": [
      {
        "id": "1",
        "type": [
          "document"
        ]
      }
    ],
    "procurementMethod": "open",
    "procurementMethodDetails": "Open procedure",
    "recurrence": {
      "description": "Every 3 to 5 years"
    },
    "selectionCriteria": {
      "criteria": [
        {
          "description": "Each Tenderer must complete and submit along with their tender the Single Procurement Document (Scotland) (SPD). The SPD sets Minimum Standards that suppliers must achieve. Within each submitted SPD response, Tenderers should note the following selection criteria:\r\n That their insurance cover meets the following levels:\r\n - Employer\u00e2\u0080\u0099s Compulsory Liability Insurance (GBP 10 million)\r\n - Professional Indemnity Insurance (GBP 5 million)\r\n - Public Liability Insurance (GBP 10 million)\r\n SPD submissions will be evaluated on a pass / fail basis. Only those suppliers that have passed the SPD will have their tender submission evaluated.",
          "type": "suitability"
        }
      ]
    },
    "status": "active",
    "submissionMethod": [
      "electronicSubmission"
    ],
    "submissionMethodDetails": "http://www.publiccontractsscotland.gov.uk",
    "submissionTerms": {
      "bidValidityPeriod": {
        "durationInDays": 270
      },
      "languages": [
        "en"
      ]
    },
    "tenderPeriod": {
      "endDate": "2026-03-17T12:00:00Z"
    },
    "title": "External Audit Services",
    "value": {
      "amount": 450000.0,
      "currency": "GBP"
    }
  }
}