Accounting, auditing and fiscal services

Tender description

The procurement will cover the audits of the accounts of all principal local government and police bodies across England that opt-in for the purposes of the appointment of auditors under the provisions of the Local Audit and Accountability Act 2014 and the requirements of the Local Audit (Appointing Person) Regulations 2015. Eligible entities include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. Of the current 493 principal local government bodies eligible to opt in, as at 9.2.2017, 282 have responded to the invitation issued on 27 October 2016. The closing date for acceptance is 9.3.2017. PSAA expects to receive acceptances throughout the opt-in period and will maintain an up to date record of bodies joining the scheme on the PSAA website www.psaa.co.uk The audited bodies covered by the contracts may change over time. Auditing the accounts of approximately 40 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Auditing the accounts of approximately 30 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Auditing the accounts of approximately 18 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Auditing the accounts of approximately 6 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Auditing the accounts of approximately 6 % (measured by reference to aggregate scale fees) of principal bodies that opt in to the appointing person scheme. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities. The estimated lot size is based on the current scale fees, so the financial amount may increase or decrease depending on the outcome of the procurement. Auditing the accounts of principal bodies that opt in to the appointing person scheme, where due to independence constraints, it is not possible for any of the five firms awarded Lots 1 to 5 to provide the audit services. Given the nature of this Lot, PSAA cannot estimate its likely value nor guarantee that the firm awarded Lot 6 will receive any work. Eligible bodies include local councils, combined authorities, police and crime commissioners, chief constables, fire and rescue authorities, waste authorities, passenger transport executives and national park authorities.