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PROCUREMENT OPPORTUNITY

Examination of FMEL Financial Records

Scottish Government · compiled

Tender information last checkedLast checked 29 Sept 2026, 19:36.

Opportunity overview

The Scottish Government has a requirement to place a contract with an external service provider for the provision of Examination of FMEL Financial Records.

Awarded to

Amounts belong to published awards or contracts. Where several suppliers share one value, it is labelled as shared and is not a supplier-specific allocation.

Grant Thornton UK LLP

Matched by exact name
Contract value
£95k
Awarded
Not supplied
Contract signed
9 Jan 2025
Award ID
004669-2025-CASE/719931-1
Status
active
Location
London, UK, EC2A 1AG, United Kingdom

Grant Thornton UK LLP

Matched by exact name
Contract value
£140k
Awarded
Not supplied
Contract signed
9 Jan 2025
Award ID
067495-2025-CASE/719931-1
Status
active
Location
London, UK, EC2A 1AG, United Kingdom

Classification

  • CPV79212100 — Financial auditing services
  • CPV79212000 — Auditing services

Lots

  • 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)Value not stated

Published notice details

Additional information from the published procurement release. Fields appear only when supplied by the source; check the original notice and tender documents before acting.

Scope, procedure and submissions

Id
CASE/719931
Status
complete
Has Recurrence
No
Procurement Method
open
Main Procurement Category
services
Procurement Method Details
Open procedure

Covered By

GPA

Amendments

Entry 1
Id
1
Description
Wrong date previously input.

Unstructured Changes

Entry 1

Where

Label
Time limit
Section
IV.2.2

New Value

Date
11 Sept 2024, 12:00

Old Value

Date
10 Sept 2024, 12:00

Bid Opening

Date
11 Sept 2024, 12:00

Legal basis

Id
32014L0024
Scheme
CELEX

Expected award period

Starts
11 Sept 2024, 12:00

Tender Period

Ends
10 Sept 2024, 12:00

Contract terms

Has Electronic Payment
Yes
Electronic Invoicing Policy
allowed

Classification

Id
79212100
Scheme
CPV
Description
Financial auditing services

Submission terms

Languages

en

Submission Method

written

Other Requirements

Requires Staff Names And Qualifications
Yes

Selection criteria

Criteria

Criterion 1
Type
suitability
Description
It is essential that the contractor is a member of the Institute of Chartered Accountants.

Applies To

supplier
Criterion 2
Type
economic
Description
List and brief description of selection criteria Statement for 4B.4: Bidders must demonstrate a current ratio of no less than 1. Current ratio will be calculated as follows: total current assets divided by total current liabilities. There must be no qualification or contra-indication from any evidence provided in support of the bidders economic and financial standing. Bidders who do not comply with the above financial requirements but are part of a group, can provide a parent guarantee if the parent company satisfies the financial requirements stipulated above. Statement for 4B.5 It is a requirement of this contract that bidders hold or can commit to obtain prior to the commencement of any subsequently awarded contract, the types of insurance indicated below: Employer's (compulsory) liability insurance = 5 000 000 GBP. Public liability insurance = 1 000 000 GBP. Professional indemnity insurance = 5 000 000 GBP.

Applies To

supplier
Criterion 3
Type
technical
Description
4C.1.2: Bidders will be required to provide examples that demonstrate that they have the relevant experience to deliver the services as described in part II.4 of the OJEU Contract Notice or the relevant section of the Site Notice. 4c.10: Bidders will be required to confirm whether they intend to subcontract and, if so, for what proportion of the contract. 4C.6.1 The following educational and professional qualifications are held by: The service provider or the contractor itself Bidders will be required to confirm that they and/or the service provider have the following relevant educational and professional qualifications: Institute of Chartered Accountants. 4C.4 - If bidders intend to use a supply chain to deliver the requirements detailed in the Contract Notice, they should confirm they have (or have access to) the relevant supply chain management and tracking systems to ensure a resilient and sustainable supply chain. This will include confirmation that they have the systems in place to pay subcontractors through the supply chain promptly and effectively, and provide evidence when requested of: a) their standard payment terms b) ≥95% of all supply chain invoices being paid on time (in accordance with the terms of contract) in the last financial year. If the bidder is unable to confirm (b) they must provide an improvement plan, signed by their Director, which improves the payment performance. 4C.7 - Production and submission of evidence of steps taken to build awareness of the climate emergency and consideration of how the organisation plans to respond to it. This should include details of planned projects and actions to reduce the bidder’s carbon emissions.

Applies To

supplier

Lots and requirements

Entry 1
Id
1
Status
cancelled
Has Options
No
Has Renewal
Yes
Description
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

Description
There are 2 x 6 month extension options available though the contract.

Award criteria

Criteria

Criterion 1
Name
Technical
Type
quality
Description
70
Criterion 2
Type
price
Description
30

Contract period

Duration In Days
630

Submission terms

Variant Policy
notAllowed

Items and delivery

Item 1
Id
1
Related Lot
1

Delivery locations

Entry 1
Region
UKM
Entry 2
Region
UKM
Entry 3
Region
UKM

Additional Classifications

Entry 1
Id
79212000
Scheme
CPV
Description
Auditing services

Buyer, suppliers and contacts

Organisation 1
Id
GB-FTS-10601
Name
Scottish Government

Roles

buyer

Address

Region
UKM
Locality
Glasgow
Postal Code
G2 8EA
Country Name
United Kingdom
Street Address
4 Atlantic Quay, 70 York St

Details

Classifications

Entry 1
Id
MINISTRY
Scheme
TED_CA_TYPE
Description
Ministry or any other national or federal authority, including their regional or local subdivisions
Entry 2
Id
04
Scheme
COFOG
Description
Economic affairs

Identifier

Legal Name
Scottish Government

Contact

Organisation 2
Id
GB-FTS-1033
Name
Edinburgh Sheriff Court

Roles

reviewBody

Address

Locality
Edinburgh
Country Name
United Kingdom

Identifier

Legal Name
Edinburgh Sheriff Court
Organisation 3
Id
GB-FTS-1538
Name
Scottish Government

Roles

buyer
centralPurchasingBody

Address

Region
UKM
Locality
Glasgow
Postal Code
G2 8LU
Country Name
United Kingdom
Street Address
5 Atlantic Quay, 150 Broomielaw

Details

Classifications

Entry 1
Id
MINISTRY
Scheme
TED_CA_TYPE
Description
Ministry or any other national or federal authority, including their regional or local subdivisions
Entry 2
Id
04
Scheme
COFOG
Description
Economic affairs

Identifier

Legal Name
Scottish Government

Contact

Organisation 4
Id
GB-FTS-20813
Name
Grant Thornton UK LLP

Roles

supplier

Address

Region
UK
Locality
London
Postal Code
EC2A 1AG
Country Name
United Kingdom
Street Address
30 Finsbury Square

Details

Scale
large

Identifier

Legal Name
Grant Thornton UK LLP
Organisation 5
Id
GB-FTS-137656
Name
Edinburgh Sheriff Court

Roles

reviewBody

Address

Locality
Edinburgh
Postal Code
EH1 ILB
Country Name
United Kingdom
Street Address
27 Chambers Street

Identifier

Legal Name
Edinburgh Sheriff Court
Organisation 6
Id
GB-FTS-6067
Name
Scottish Government

Roles

buyer

Address

Region
UKM
Locality
Edinburgh
Postal Code
EH6 6QQ
Country Name
United Kingdom
Street Address
Victoria Quay

Details

Identifier

Legal Name
Scottish Government

Contact

Organisation 7
Id
GB-FTS-164558
Name
Grant Thornton UK LLP

Roles

supplier

Address

Region
UK
Locality
London
Postal Code
EC2P 2YU
Country Name
United Kingdom
Street Address
30 Finsbury Square

Details

Scale
large

Identifier

Legal Name
Grant Thornton UK LLP

Award information

Award 1
Id
004669-2025-CASE/719931-1
Status
active

Suppliers

Supplier 1
Id
GB-FTS-20813
Name
Grant Thornton UK LLP

Related lots

1
Award 2
Id
067495-2025-CASE/719931-1
Title
Examination of FMEL Financial Records
Status
active

Suppliers

Supplier 1
Id
GB-FTS-20813
Name
Grant Thornton UK LLP
Supplier 2
Id
GB-FTS-164558
Name
Grant Thornton UK LLP

Related lots

1

Contracts and changes

Entry 1
Id
004669-2025-CASE/719931-1
Status
active
Award ID
004669-2025-CASE/719931-1
Date Signed
9 Jan 2025, 00:00

Value

Amount
95,000
Currency
GBP
Entry 2
Id
067495-2025-CASE/719931-1
Title
Examination of FMEL Financial Records
Status
active
Award ID
067495-2025-CASE/719931-1
Date Signed
9 Jan 2025, 00:00

Items

Item 1
Id
1
Related Lot
1

Classification

Id
79212100
Scheme
CPV
Description
Financial auditing services

Delivery locations

Entry 1
Region
UKM

Additional Classifications

Entry 1
Id
79212000
Scheme
CPV
Description
Auditing services

Value

Amount
140,000
Currency
GBP

Period

Duration In Days
630

Amendments

Entry 1
Id
2
Rationale
Need for additional works, services or supplies by the original contractor/concessionaire: A modification to the existing contract is deemed necessary on the grounds of technical complexity and economic efficiency. The incumbent supplier has developed bespoke analytical tools and acquired a detailed operational understanding of legacy data infrastructure comprising undocumented digital systems and unstructured physical records. Discontinuing their engagement at this stage would not only present a material risk of data loss or misinterpretation but would also result in substantial duplication of effort, operational disruption, and inefficient use of public funds. Furthermore, transitioning to an alternative provider would necessitate extensive re-familiarisation and replication of previously completed work, undermining value for money.
Description
The volume and structure of the data to be analysed under this contract was held by a third party and proved to be considerably greater and less structured than previously advised. As a result of this while the overall nature and scope of the contract has remained unchanged, additional staff time and resource has been required to undertake the required services. The modification to the contract reflects the increased staff time and associated costs of this.

Recorded locations

  • Buyer location · Edinburgh · UKM · EH6 6QQ · United Kingdom
  • Delivery location · UKM

Notice and amendment history

1 published notice version reviewed by ProcuraAxis.

1 VERSION
  1. ocds-h6vhtk-04897e-2025-10-22T13:57:22+01:00compiled ·