2020/14365 Auditing Services

Bergen kommune

The procurement is for auditing services in accordance with the Local Government Act and accompanying regulations and high quality municipal auditing practice.
See the contract and requirement specifications (Annex 1 to the contract) for further information.

Frist

Fristen for mottak av tilbud var 2020-04-01. Anskaffelsen ble publisert 2020-02-28.

Leverandører

Følgende leverandører er nevnt i tildelingsbeslutninger eller andre anskaffelsesdokumenter:

• Deloitte AS (hovedenhet)

Hvem?

• Bergen kommune

Hva?

• Regnskaps-, revisjons- og skattemessige tjenester › Regnskaps- og revisjonstjenester

Hvor?

• Hordaland
• Norge

Anskaffelseshistorikk

Dato	Dokument
2020-02-28	Kunngjøring av konkurranse
2020-09-03	Kunngjøring om tildeling av kontrakt

Kunngjøring av konkurranse (2020-02-28)
Gjenstand
Anskaffelsens omfang
Tittel: Accounting and auditing services
Referansenummer: 2020/14365
Kort beskrivelse:

The procurement is for auditing services in accordance with the Local Government Act and accompanying regulations and high quality municipal auditing practice. See the contract and requirement specifications (Annex 1 to the contract) for further information.

Metadata for kunngjøring
Originalspråk: engelsk 🗣️
Dokumenttype: Kunngjøring av konkurranse
Kontraktens art: Tjenester
Forskrift: Det europeiske økonomiske samarbeidsområdet (EØS)
Felles innkjøpsordliste (CPV)
Kode: Regnskaps- og revisjonstjenester 📦
Utførelsessted
NUTS-region: Hordaland 🏙️

Prosedyre
Prosedyretype: Åpen anbudskonkurranse
Tilbudstype: Innlevering for alle delkontrakter
Tildelingskriterier
Det mest økonomisk fordelaktige tilbudet

Oppdragsgiver
Identitet
Land: Norge 🇳🇴
Type tildelende myndighet: Regional eller lokal myndighet
Navn på tildelende myndighet: Bergen kommune
Postadresse: Serviceboks 7880
Postnummer: 5020
Poststed: Bergen
Kontakt
Internettadresse: https://permalink.mercell.com/123663574.aspx 🌏
E-post: silje@odinprosjekt.no 📧
Telefon: +47 92460024 📞
URL for dokumenter: https://permalink.mercell.com/123663574.aspx 🌏
URL for deltakelse: https://permalink.mercell.com/123663574.aspx 🌏

Referanse
Datoer
Sendt dato: 2020-02-28 📅
Innleveringsfrist: 2020-04-01 📅
Publiseringsdato: 2020-03-04 📅
Startdato: 2020-07-01 📅
Sluttdato: 2024-06-30 📅
Identifikatorer
Kunngjøringsnummer: 2020/S 045-107532
OJ-S-utgave: 45

Gjenstand
Anskaffelsens omfang
Kort beskrivelse:

The procurement is for auditing services in accordance with the Local Government Act and accompanying regulations and high quality municipal auditing practice.

See the contract and requirement specifications (Annex 1 to the contract) for further information.

Estimert totalverdi: 8 200 000 NOK 💰
Kort beskrivelse:

The procurement is for audits of the following entities:

— Bergen Municipality:

—— Audit of all the municipal activities and the financial information included in Bergen Municipality's annual accounts (Bykassen);

—— Audit of the municipal company Bergen Vann KF (http://bergenvann.com/);

—— Resident accounts in Bergen Municipality.

Audits of inter-municipal collaborations:

— inter-municipal committee for acute pollution (IUA),

— west fire and rescue region,

— the 110 telephone exchange,

— Bergen Brannhistoriske Stiftelse.

There will also be a need for other assignments when carrying out the mentioned auditing assignments:

— ongoing attestations/statements,

— attestation of term assignments for VAT compensation 6 times a year,

— follow-up of Bergen Municipality's finance rules,

— meetings, including compulsory meetings in the city council and the supervisory board when cases that require auditing are discussed,

— consultancy services for individual questions on accounts and finances,

— simplified compliance checks with finance management, cf. the Local Government Act §24-9,

— agreed inspections (ISRS 4400) as ordered by the supervisory board; estimated scope up to 500 hours a year,

— information on the budget for 2020 for Bergen Municipality can be found at the following website: https://www.bergen.kommune.no/politikk/budsjett/budsjett-2020

An option is wanted for investigation services.

Estimert verdi eksklusive mva: 8 200 000 NOK 💰
Beskrivelse av opsjoner:

An option is wanted for investigation services. This will be used if the accounts auditor needs to be investigated. It is rare that the supervisory board, or other units that are part of the procurement in question, require an investigation. However, this option can be used if required. Part 2_Annex 4a_Price Sheet includes 50 hours a year for investigation services. This is only a rough estimate. The option will not be part of the price evaluation.

Juridisk, økonomisk, finansiell og teknisk informasjon
Vilkår for deltakelse
Egnethet til å utøve yrkesvirksomheten:

Registered in a trade register or company register.

Tenderers must be registered in a company register or trade register in the member state where the tenderer is established. As described in annex XI of directive 2014/24/EU; suppliers from certain member countries can be required to fulfil other requirements in the mentioned annex.

Minimum requirements for the qualification requirements:

Tenderers must be a legally established company.

Documentation: tenderers registered in the Norwegian Register of Business Enterprises do not need to enclose documentation. The contracting authority will inspect the registration by using the organisation number provided in the tenderer's Mercell profile. For tenderers that are not registered in the above-mentioned register, the tenderer must provide certificates or confirmation of registration (equivalent to a company registration certificate) in a trade register or company register as described in the legislation in the country where the tenderer is established. The certificate must not be issued more than 6 months prior to the tender deadline.

Fulfilment of the requirement for independence in the Local Government Act.

The Local Government Act's provisions for independence in § 24-4 apply as well as regulations on supervisory boards and audits §§ 1618. Tenderers must therefore give information on the assignment/consulting given to Bergen Municipality, so that an evaluation can be done on whether there are conditions that will conflict with the requirement of independence and audit standards for good auditing practice.

Documentation: self-declaration regarding assignment/consulting for Bergen municipality from 1.1.2018 until the point in time when the tender is submitted. The declaration must include all assignments, both the existing assignments, and assignments that are finished during this period. Information must be provided on which entity ordered the assignment and provide further information about what the assignment was for. Self-declaration confirming that the assignment responsible auditor or leading employee in the tenderer's business, is not in any relationship with the leadership in Bergen municipality or professionally responsible in the accounting divisions or employed in any general financial functions, which may lead to disqualification.

Relevant liability insurance.

Tenderers must have relevant liability insurance, cf. the Auditor Act § 3-7.

Documentation: copy of relevant liability insurance.

Certification from the financial supervisory authority of Norway is required.

Tenderers are required to be certified by the Financial Supervisory Authority of Norway, cf. the Auditor Act § 31, 2nd paragraph in correlation with § 3-5.

Documentation: Copy of approval from The Financial Supervisory Authority of Norway.

Økonomisk og finansiell stilling:

Economic and financial capacity.

In regards to any other economic and financial requirements stated in the tender notice or in the procurement documents, the tenderer must verify:

Minste nivå(er) av standarder:

Tenderers must have sufficient economic and financial capacity to fulfil the contract. The required financial capacity will be assessed in relation to the contract's value, services, risk and length. Documentation for Norwegian tenderers: the contracting authority itself will check the supplier's financial situation from DIFI's eBis, Proff Forvalt

(https://forvalt.no/) and/or via information provided by Creditsafe (https://www.creditsafe.com) and may obtain additional information from the Brønnøysund Register Centre. Note that the tender documentation includes guidelines for how tenderers can supplement available information if they wish to do so.

Documentation for foreign tenderers: tenderers must, upon request, submit a credit rating report from a company that has a licence from the Norwegian Data Protection Authority to operate a credit information company in Norway, possibly from a company with the equivalent certification in a member country of the EU/EEA. The credit rating report must be based on updated accounting information.

Teknisk og faglig kapasitet:

The portion of the contract to be provided by sub-providers

1) If the tenderer is considering outsourcing the following part (percentage) of the contract to sub-providers.

2) Requirements for the auditor's qualifications.

The auditor responsible for the assignment must fulfil the requirements for education, practice, conduct, etc., as stated in the Auditor Act §3-2 second section, as well as the regulations on the supervisory boards and auditing, chapters 2 and 3.

3) Education, practice, conduct.

4) Implementation ability – personnel.

The tenderer is required to show good ability to carry out the assignment in accordance with the needs of the Contracting Authority. The tenderer is therefore required to have sufficient capacity to be able to implement the assignment.

5) Certificates issued by independent bodies for environmental management standards

Can tenderers present certificates issued by independent bodies as documentation that the tenderer fulfils the specified quality standards, including the requirement for universal design?

6) Quality management requirements.

The assignment requires tenderers who have systems for quality management and effective process implementation.

Minste nivå(er) av standarder:

1) If a tenderer has decided to leave a part of the contract to sub-providers and rely on sub-providers' capacity to carry out this part, a separate ESPD is required for such sub-providers, see part II, section C above;

2) The auditor responsible for the assignment must have a masters degree and be a licensed auditor.

Documentation: self-declaration with confirmation that the above mentioned requirements will be fulfilled for the auditor responsible for the assignment.

3) Documentation: self-declaration with confirmation that the above mentioned requirements will be fulfilled for the auditor responsible for the assignment.

4) Documentation: the tenderer must complete Attachment 1 — Reference Form, concerning the 3 to 5 most important relevant assignments in the last 3 years, including the scope (number of month-hours/assignment content), value, time frame and the contracting authority or client. Relevant deliveries means equivalent deliveries of significant size and scope to municipalities or other public or private contracting authorities. During the qualification, the contracting authority will place particular emphasis on deliveries of the same size and scope as this procurement, and deliveries to large municipalities or counties and large businesses.

5) Minimum requirements for the qualification requirements:

The contracting authority requires providers who have certification from independent third parties that confirm that the provider has established quality management routines and systems.

Documentation: tenderers must submit certificates from independent recognised bodies that document a satisfactory quality management system. A valid ISO 9001 certificate, for example, will be accepted as fulfilment of the requirement.

6) Documentation: a description of the company's routines for quality assurance, with particular emphasis on:

— the management´s responsibility;

— planning and risk management;

— management of resources of competence;

— execution, including use of audit methodology;

— continuous analyses and improvements.

Informasjon om en bestemt profesjon: Services
Henvisning til relevante bestemmelser i lover og andre forskrifter:

The auditor Act § 3-2 second section, as well as the regulations on supervisory boards and audits, chapters 2 and 3.

Prosedyre
Rettslig grunnlag: 32014L0024
Tidspunkt for mottak av tilbud: 12:00
Språk som tilbud eller forespørsler om deltakelse kan sendes inn på: norsk 🗣️
Tilbudets gyldighetsperiode: 2020-08-31 📅
Dato for åpning av tilbud: 2020-04-01 📅
Tidspunkt for åpning av tilbud: 12:00
Sted: Bergen.

Oppdragsgiver
Identitet
Nasjonalt registreringsnummer: 964338531
Kontakt
Kontaktpunkt: Silje Kristine Graue Lerøy
Adresse til kjøperprofilen: https://www.bergen.kommune.no/ 🌏
URL for dokumenter: https://permalink.mercell.com/123663574.aspx 🌏

Referanse
Tilleggsinformasjon
Estimert tidsplan for ytterligere kunngjøringer: A new service contract shall be entered every fourth year.

Utfyllende informasjon
Klageinstans
Navn: Bergen tingrett
Postadresse: Postboks 7412
Poststed: Bergen
Postnummer: 5020
Land: Norge 🇳🇴
Kilde: OJS 2020/S 045-107532 (2020-02-28)

Kunngjøring om tildeling av kontrakt (2020-09-03)
Gjenstand
Anskaffelsens omfang
Totalverdi for anskaffelsen: 10 774 000 NOK 💰
Metadata for kunngjøring
Dokumenttype: Kunngjøring om tildeling av kontrakt

Prosedyre
Tilbudstype: Ikke aktuelt

Oppdragsgiver
Identitet
Navn på tildelende myndighet: Bergen Kommune

Referanse
Datoer
Sendt dato: 2020-09-03 📅
Publiseringsdato: 2020-09-08 📅
Identifikatorer
Kunngjøringsnummer: 2020/S 174-421486
Refererer til kunngjøring: 2020/S 045-107532
OJ-S-utgave: 174

Gjenstand
Anskaffelsens omfang
Kort beskrivelse:

• audit of all the municipal activities and the financial information included in Bergen Municipality's annual accounts (Bykassen);

• audit of the municipal company Bergen Vann KF (http://bergenvann.com/);

• resident accounts in Bergen Municipality.

— inter-municipal committee for acute pollution (IUA);

— west fire and rescue region;

— the 110 telephone exchange;

— ongoing attestations/statements;

— attestation of term assignments for VAT compensation 6 times a year;

— follow-up of Bergen Municipality's finance rules;

— meetings, including compulsory meetings in the city council and the supervisory board when cases that require auditing are discussed;

— consultancy services for individual questions on accounts and finances;

— simplified compliance checks with finance management, cf. the Local Government Act §24-9;

— agreed inspections (ISRS 4400) as ordered by the supervisory board; estimated scope up to 500 hours a year;

Beskrivelse av opsjoner:

An option is wanted for investigation services. This will be used if the accounts auditor needs to be investigated. It is rare that the supervisory board or other units that are part of the procurement in question, require an investigation. However, this option can be used if required.

Prosedyre
Tildelingskriterier
Kvalitetskriterium (navn): Experience and expertise
Kvalitetskriterium (vekting): 30
Kvalitetskriterium (navn): Solution proposal
Pris (vekting): 40

Tildeling av kontrakt
Dato for kontraktinngåelse: 2020-06-29 📅
Navn: Deloitte AS (hovedenhet)
Postadresse: Dronning Eufemias gate 14
Poststed: Oslo
Postnummer: 0103
Land: Norge 🇳🇴
Telefon: +47 23279700 📞
E-post: noanbud@deloitte.no 📧
Land: Hordaland 🏙️
Totalverdi for anskaffelsen: 10 774 000 NOK 💰
Informasjon om tilbud
Antall mottatte tilbud: 2

Utfyllende informasjon
Klageinstans
Navn: Bergen Tingrett
Kilde: OJS 2020/S 174-421486 (2020-09-03)

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