Purchase of auditor services 2024 - 2028. Tender process for auditing Bergen municipality

Bergen kommune - Bystyrets organer

The service procurement is for audit services in accordance with the Municipal Act with the accompanying regulations and good municipal audit practice. Please see the attached competition documents for further information.

Frist

Fristen for mottak av tilbud var 2024-04-16. Anskaffelsen ble publisert 2024-02-26.

Hvem?

• Bergen kommune - Bystyrets organer

Hva?

• Regnskaps- og revisjonstjenester › Revisjonsvirksomhet

Hvor?

• Vestlandet › Vestland

Anskaffelseshistorikk

Dato	Dokument
2024-02-26	Kunngjøring av konkurranse

Kunngjøring av konkurranse (2024-02-26)
Gjenstand
Anskaffelsens omfang
Tittel: Purchase of auditor services 2024 - 2028. Tender process for auditing Bergen municipality
Referansenummer: 2024/05143
Kort beskrivelse:

Kontrakttype: Tjenester
Produkter/tjenester: Revisjonsvirksomhet 📦
Estimert verdi eksklusive mva: 10 000 000 NOK 💰
Beskrivelse
Intern identifikator: 2024/05143
Denne anskaffelsen er også egnet for små og mellomstore bedrifter (SMB) ✅
Tilleggsprodukter/-tjenester: Regnskaps- og revisjonstjenester 📦
Kriterier for grønne innkjøp: Andre kriterier for grønne offentlige innkjøp
Land: Norge 🇳🇴
Utførelsessted: Vestland 🏙️
Varighet
Startdato: 2024-07-01 📅
Sluttdato: 2028-06-30 📅
Tittel
Identifikasjonsnummer for delkontrakt: LOT-0000

Prosedyre
Prosedyretype
Åpen anbudskonkurranse ✅
Rettslig grunnlag: Direktiv 2014/24/EU
Hovedtrekk ved prosedyren:

The procurement includes auditing the following entities: Bergen municipality: Audit of the entire municipal entity and the financial information that is included in Bergen kommune's Annual Financial Statements (Bykassen)Lånefondet.Revision of the accounts for the city council groups (the political parties represented by the city council). Resident accounts in Bergen municipality. Audit of municipal cooperation: Intermunicipal cooperation against acute pollution KOVest brann- og redningsregion KO110 VestAnnet:Bergen Brannhistoriske StiftelseI connection to the mentioned audit assignments, in addition there will be a need to carry out other assignments: Continuous attestations/statements. Certificates of futures statements for VAT compensation 6 times a year. Meeting activities, including the obligation to meet with the city council and the control committee on matters concerning the audit are dealt with. Consultancy services in simple questions regarding accounting and finance. Simplified compliance control with the finance management, cf. the Municipal Act § 24-9.Information on budget for 2024 for Bergen municipality can be found on the following website: https://www.bergen.kommune.no/politikk/budsjett/budsjett-2024All services mentioned above shall be priced as a part of the fixed price assignment. See the Price Form Annex 4a point 1.1.The price for the fixed price assignment is to be given as a fixed price per 1 year. The fixed price is binding and shall cover all sides of the audit assignment and cannot be changed without the contractual basis. (index development in accordance with Annex 4) Orders in addition to the fixed price assignment (orders carried out in accordance with Point 4.2 and 5.7 in Annex 1) will be paid according to the hourly rate. These services shall be ordered separately: Agreed control actions (ISRS 4400) in accordance with orders from the control committee; The estimated scope is 150 hours per annum. The estimates on the extent are not binding for the contracting authority. The hourly rates for services that can be booked in accordance with points 4.2 and 5.7 in Annex 1 are priced in Annex 4a point 1.2.

Administrativ informasjon
Frist for mottak av tilbud eller forespørsler om deltakelse: 2024-04-16 10:00:00 📅
Vilkår for åpning av tilbud: 2024-04-16 10:01:00 📅
Språk som tilbud eller forespørsler om deltakelse kan sendes inn på: norsk 🗣️
Minste tidsramme som tilbyderen må opprettholde tilbudet i: 3 måneder
Anbudsvilkår
Avansert eller kvalifisert elektronisk signatur eller segl (som definert i forordning (EU) nr. 910/2014) er påkrevd
Åpningsdato: 2024-04-16 10:01:00 📅
Elektronisk fakturering: Påkrevd
Elektronisk betaling vil bli brukt ✅
Frist for å be om tilleggsinformasjon: 2024-04-03 10:00:00 📅

Juridisk, økonomisk, finansiell og teknisk informasjon
Økonomisk og finansiell stilling
Liste og kort beskrivelse av utvelgelseskriterier:

'Total' annual turnover: The tenderer ́s ("total") annual turnover for the number of financial years requested in the tender notice or in the procurement documents is as follows:

Average annual turnover: The tenderer ́s average annual turnover for the number of years requested in the notice or in the procurement documents is as follows:

"Specific annual turnover": Are the tenderer's ("specific") annual turnover within the area that the contract applies to and specified in the notice or in the procurement documents for the number of accounting years requested is as follows:

Average set-up: Is the tenderer's average annual turnover within the area requested by the contract and specified in the notice or in the procurement documents for the number of financial years requested:

The tenderer's establishment date: If the information about the turnover (combined or specific) is not available for the entire requested period, please state the date the company was established, or the tenderers started their business:

Financial key figures: For financial key figures stated in the notice or in the procurement documents, the tenderer declares that the actual value(s) of the requested key figures are as follows:

Liability insurance: The insured amount in the tenderer ́s liability insurance is the following:

Other economic and financial requirements: Regarding any other economic and financial requirements that have been stated in the notice or in the procurement documents, the tenderer declares that: Minimum qualification requirements Other economic and financial requirements Regarding any other economic and financial requirements that have been stated in the notice or in the procurement documents, the tenderer declares that: Minimum requirement for qualification requirements The tenderer has sufficient economic and financial capacity to fulfil the contract. The required financial capacity will be assessed in relation to the contract ́s value, benefits, risk and duration. All the received and any obtained information will form the basis for an overall assessment of whether the qualification requirement is fulfilled. Documentation for Norwegian tenderers: The contracting authority will check the tenderer ́s financial situation from DFØ's eBevis, Proff Forvalt (https://forvalt.no/) and/or via information provided by Creditsafe (https://www.creditsafe.com) and can obtain further information from the Brønnøysund Register Centre. Foreign companies: The contracting authority will check the tenderer ́s financial situation from Creditsafe (https://www.creditsafe.com). If the tenderer is not registered in Creditsafe ́s registers, the company ́s last two auditor approved annual accounts shall be submitted upon request. If information in the above sources is not correct or supplementary information is needed to highlight the company's economic and financial situation, this can be provided.

Vilkår for deltakelse
Liste og kort beskrivelse av regler og kriterier:

Certificates issued by independent bodies for…

… quality assurance standards.: Can tenderers submit certificates issued by independent bodies that document that the tenderer fulfils the stated quality assurance standards, including universal design requirements? Minimum qualification requirements The contracting authority requires that all tenderers have implemented a quality management system that is satisfactory to ensure the quality of execution in this contract. Documentation requirement: Description of the company ́s implemented quality management system. A certificate shall be submitted for the company's quality management system issued by independent bodies that confirm that the company fulfils certain quality management standards, for example ISO 9001. If the company does not have such certificate, other documentation of the company's quality management system shall be provided. In such cases as a minimum the following shall be provided: * the system's name and detailed table of contents * general description of the content of the system, including an overview of control plans and check-lists that are relevant for this contract * organisation chart showing the responsibilities in the quality management system * description of routines for internal control and deviation management (work with corrective and preventive measures) * a description of how the system will be used to perform internal control and deviation management (work with corrective and preventive measures) * a description of how the system will be used to. ensure the quality of this contract. All received or obtained documentation will form the basis for an overall assessment of whether the qualification requirement is fulfilled.

… environmental management standards.: Is the tenderer able to submit certificates issued by independent bodies as documentation that the tenderer fulfils the stated environmental management systems or standards? Minimum qualification requirements The contracting authority requires suppliers who are certified from independent third parties that confirm that the tenderer has procedures and systems that ensure that the execution of the delivery has a low environmental impact. Documentation requirement: Tenderers shall submit certificates from independent bodies that document an established and satisfactory environmental management system. Documentation is required that the tenderer is either environmentally certified in accordance with valid ISO 14001, is Eco-Lighthouse, is certified by EMAS, or are certified by equivalent third parties. If a company does not have such certificates, other documentation of the company's environmental management system must be submitted. In such cases as a minimum the following shall be submitted: * the system's name and detailed table of contents * general description of the content of the system, including an overview of control plans and check-lists that are relevant for this contract * organisation chart showing the responsibilities in the environmental management system * description of routines for internal control and deviation management (work with corrective and preventive measures) * a description of how the system will be used in order to get reduced environmental impact in this contract. All received or obtained documentation will form the basis for an overall assessment of whether the qualification requirement is fulfilled.

Liste og kort beskrivelse av vilkår:

Registered in a trade register: Tenderers are registered in a professional register in the member state in which the tenderer is established. As described in annex XI of directive 2014/24/EU; suppliers from certain member states may have to fulfil other requirements in the mentioned annex.

Registered in a trade register or company register.: Tenderers are registered in a company register or a trade register in the member state in which the tenderer is established. As described in annex XI of directive 2014/24/EU; suppliers from certain member states may have to fulfil other requirements in the mentioned annex. Minimum qualification requirements Tenderers shall be a legally registered company. Documentation: Documentation: Documentation must not be enclosed for tenderers registered in the Norwegian Register of Units. The contracting authority will check the registration by using the organisation number stated in the tenderer ́s Mercell profile. Tenderers who are not registered in the above register must present a certificate or confirmation (equivalent company registration certificate) for registration in a trade or business register as prescribed by the law of the country where the tenderer is established. Such a certificate shall not be issued more than six months before the tender deadline.

In the case of service contracts: Authorisations from a particular organisation required: Is a specific authorisation required from a particular organisation to provide the service in the tenderer's home country?

In the case of service contracts: Membership in a particular organisation is required: Is it necessary to have a particular membership in a particular organisation in order to provide the service in the tenderer ́s home country?

Independence: Fulfilment of the requirement for independence in the Municipal Act. The Municipal Act ́s provisions on independence in § 24-4 as well as the Municipal Act apply for revisions of Bergen municipality. regulations on control committees and audits §§ 16-18. Tenderers must therefore provide information on assignments/consultancy given to Bergen municipality, so that an assessment can be made as to whether conditions that will conflict with the requirement for independence and audit standards for good auditing practice. Documentation: Self-declaration regarding assignments/consultancy services for Bergen municipality. from 01.01.2022 to the date the tender is submitted. The declaration must include all assignments, both existing assignments and assignments that are completed in this Period. Information must be provided on which unit ordered the assignment and further information on what the assignment has been for. Self-declaration confirming that the contracting authority ́s auditor or senior employees in the tenderer ́s business, are not in such a relation to the management in Bergen municipality, or the professional responsible in the accounting departments or that have general financial functions, which means that there is incompetent.

Approval from the Financial Supervisory Authority of Norway (Finanstilsynet): Tenderers shall have approval from the Financial Supervisory Authority of Norway, c.f. the Auditor Act § 3-1, second paragraph, smh. § 3-5. Documentation: Copy of certification from the Financial Supervisory Authority of Norway (Finanstilsynet).

Teknisk og faglig kapasitet
Liste og kort beskrivelse av utvelgelseskriterier:

Services only: Only for services: In the reference period, the tenderer has carried out the following important goods deliveries of the requested type, or the following important services of the requested type. The contracting authority can require up to three years experience and allow experience from the previous three years to be taken into consideration. Minimum qualification requirements Tenderers shall have good and relevant experience. The experience shall include deliveries of equivalent complexity as the delivery requested in this competition. Minimum of one of the references must be from the audit of a municipality. Documentation requirement: Relevant experience shall be documented by stating a minimum of three (3) and a maximum of five (5) reference projects from the last three (3) years. The references are to be added directly to Mercell as a response to this point. If more than five reference projects are given, only the first five will be assessed. References shall as a minimum be described with the following information: Customer Name Contact information at the contracting authority; name, position, email and telephone number. Brief description of the contract and previous work Period and length. References can be contacted and controlled.

Technical personnel or technical units: Tenderers can use the following technical personnel or technical units , particularly those who are responsible for quality control: For technical personnel or technical units that do not directly belong to the tenderer ́s business, but if the capacity the tenderer will use, cf. part II, section C, separate ESPD forms shall be supplemented.

Technical facilities and quality assurance measures: The tenderer utilises the following technical facilities and quality assurance measures and the tenderer ́s survey and research facility is as follows:

Investigation and research facilities: The tenderer ́s survey and research facilitates are as follows:

Management and tracing of the supply chain: The tenderer will be able to use the following management of the supply chain and tracing systems for the execution of the contract:

Control Permission: For goods or services that are complicated, or that in exceptional cases shall be used for a particular purpose: Will the tenderer allow checks of the tenderer's production capacity or technical capacity and, where necessary, of the survey and research facilities that the tenderer has at its disposal and of quality control measures? The inspections shall be undertaken by the contracting authority or the contracting authority can leave it to a competent public body in the country where the tenderer is established.

Education and professional qualifications: The following education and professional qualifications are possessed by the tenderer and/or (depending on the requirements set in the notice or in the procurement documents) of the leading employees:

Environmental management measures: Tenderers can employ the following environmental management measures in connection with the execution of the contract:

Number of employees in the management: The tenderer ́s number of employees in the management during the last three years was as follows:

Average workforce: The tenderer's average annual workforce in the last three years has been as follows:

Tools, materials and technical equipment.: Tenderers can use the following tools, material and technical equipment to carry out the contract:

Portion of the contract to sub-suppliers.: The tenderer is considering to outsource the following part (as a percentage) of the contract to sub-suppliers. Note that if the tenderer has decided to outsource a part of the contract to sub-suppliers and will use the sub-suppliers ́ capacity to carry out this part, a special ESPD will be supplemented for such sub-suppliers, see part II, section C, above.

Requirements of the auditor ́s qualifications: The contracting authority auditor must meet the requirements for education, practice, conduct etc. as stated in the the Auditor Act § 3-2 second section, as well as the regulations on control committees and audits chapters 2 and 3. The the contracting authority requires the auditor to have a Master Degree and is a chartered auditor. Documentation: Self-declaration with confirmation that the above mentioned requirements will be met for the contracting authority ́s auditor as well as a printout from the auditor register. Minimum qualification requirements

Vilkår for deltakelse
Utestengelsesgrunn:

Akkord med kreditorer

Avtaler med andre økonomiske aktører som har til formål å vri konkurransen

Barnearbeid og andre former for menneskehandel

+ 20 til

Bedrageri

Betaling av skatter

Betaling av trygdeavgifter

Brudd på forpliktelser på arbeidsrettens område

Brudd på forpliktelser på sosialrettens område

Deltakelse i en kriminell organisasjon

Direkte eller indirekte deltakelse i forberedelsen av denne anskaffelsen

Eiendeler under administrasjon av bobestyrer

Forretningsvirksomheten er suspendert

Hvitvasking eller terrorfinansiering

Insolvens

Interessekonflikt på grunn av deltakelse i anskaffelsesprosedyren

Konkurs

Korrupsjon

Rent nasjonale utelukkelsesgrunner

Situasjon tilsvarende konkurs etter nasjonal lovgivning

Skyldig i alvorlige feil i yrkesutøvelsen

Skyldig i uriktig fremstilling, tilbakeholdt informasjon, ute av stand til å fremlegge nødvendige dokumenter og innhentet konfidensiell informasjon om denne prosedyren

Terrorhandlinger eller handlinger knyttet til terrorvirksomhet

Tidlig heving, erstatning eller andre sammenlignbare sanksjoner

Beskrivelse av utelukkelsesgrunner:

Is the supplier in a situation where he has been forced debt arrangement? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers made mandatory in accordance with the current national law without the possibility for exceptions.

Is the tenderer in a bankruptcy situation? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers made mandatory in accordance with the current national law without the possibility for exceptions.

Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body or has the competence to represent or control or make decisions in such bodies,…

… in the event a enforceable verdict has been convicted of corruption by a verdict handed down not more than five years ago, or a rejection period determined directly in the judgement that still applies? Corruption as defined in Article 3 of the Convention on Combating Corruption, Involving European Communities or European Union Member States (EUT C 195 of 25.6.1997, s. 1), and in Article 2, point 1, in the Council ́s framework decision 2003/568/RIA of 22 July 2003 on combating corruption in the private sector (EUT L 192 of 31.7.2003, p. 54). This rejection reason also includes corruption as defined in national law for the contracting authority or supplier.

… at the time a legally convicted verdict of participation in a criminal organisation by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Participation in a criminal organisation as defined in Article 2 of the Council ́s framework decision 2008/841/RIA of 24 October 2008 on control of organised crime (EUT L 300 of 11.11.2008, p. 42)

Has the tenderer entered into agreement(s) with other tenderers with the intention of turning the competition?

… in the event a legal verdict has been convicted of money laundering or financing terrorism by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Money laundering or financing terrorism As defined in Article 1 of the European Parliament and Council Directive 2005/60/EF of 26 October 2005 on preventive measures against the use of the financial system for money laundering and financing terrorism (EUT L 309 of 25.11.2005, p. 15).

… at the time a legally convicted of fraud has been convicted of fraud by a verdict handed down not more than five years ago, or a rejection period determined directly in the judgement that still applies? Fraud included in Article 1 of the Convention on protection of the Financial Interests of the European Communities (EFT C 316 of 27.11.1995, p. 48).

… in the event a legal verdict has been convicted of child labour and other forms of human trafficking by a verdict handed down no more than five years ago, or a rejection period determined directly in the judgement that still applies? Child labour and other forms of human trafficking as defined in Article 2 of the European Parliament and council directive 2011/36/EU of 5. 1 April 2011 on the prevention and control of human trafficking and the protection of its victims and for compensation of the Council ́s framework decision 2002/629/RIA (EUT L 101 of 15.4.2011, p. 1).

Is the tenderer in an insolvency situation? Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers made mandatory in accordance with the current national law without the possibility for exceptions.

Is the tenderer aware of breaches of provisions on working conditions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.

Specify why, under the mentioned circumstances, one is able to carry out the contract, considering the current national provisions and measures for continuing the business activities? It is not necessary to provide this information if rejection of tenderers made mandatory in accordance with the current national law without the possibility for exceptions.

Have the tenderer:a) given grossly incorrect information when notifying the information required to verify that there is no basis for rejection, or of the qualification requirements being met,b) failed to provide such information,c) subject to immediately submitting the supporting documents requested by the Contracting Authority, ord) improperly affecting the Contracting Authority's decision process to acquire confidential information that could give this an unlawful advantage in connection with competition, or negligently has given misleading information that can have a significant influence on decisions on rejection, selection or award?

The contracting authority shall state that in Norway there are national rejection reasons. These shall be described in the procurement documents. Tenderers must respond to whether they are in one or more of the situations described in the national rejection reasons. Will the purely national rejection reasons, as stated in the relevant notice or in the procurement documents, apply?

Are tenderers aware of a conflict of interest as stated in national law, the relevant notice or procurement documents?

Has the tenderer or an entity associated with the supplier advised the contracting authority or in another way been involved in the planning of the competition?

Has the tenderer committed serious errors in professional practice? If relevant, see the definitions in national law, the relevant notice or procurement documents.

Has the tenderer committed significant breaches of contract in connection with the fulfilment of a previous public contract, a previous contract with a public contracting authority or a previous concession contract, where the breach has led to the cancellation of the contract, compensation or other similar sanctions?

Is the tenderer aware of breaches of provisions on social conditions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.

Have tenderers failed to fulfil all their social security obligations in the country where they are established and in their member state, if this is a different country than what he is established in?

Has the tenderer not fulfilled his tax and duty obligations in the country in which he is established, and in the contracting authority's member state, if this is a different country than what he is established in?

Is the tenderer himself or a person, who is a member of the tenderer's administration, management or supervisory body, or has the competence to represent or control or make decisions in such bodies, in the event a legal verdict has been convicted of acts of terrorism or criminal acts connected to terrorist activities by a verdict handed down no more than five years ago, or a rejection period set out directly in the judgement that still applies? Acts of terrorism or criminal acts relating to terrorist activity as defined in Article 1 and 3 of the Council ́s framework decision 2002/475/RIA of 13 June 2002 on combating terrorism (EFT L 164, af 22.6.2002, p. 3). This rejection reason also includes incitement to, participation or attempts to commit such actions as included in Article 4 in the mentioned framework decision.

Oppdragsgiver
Navn og adresser
Navn: Bergen kommune - Bystyrets organer
Nasjonalt registreringsnummer: 964338531
Avdeling: Bystyrets organer
Postadresse: Postboks 7700
Postnummer: 5020
Poststed: Bergen
Land: Norge 🇳🇴
Kontaktpunkt: Kristian Gromholt
E-post: kristian.gromholt@bergen.kommune.no 📧
Telefon: +47 41411470 📞
URL: https://www.hrpas.no 🌏
Adresse til kjøperprofilen: https://www.bergen.kommune.no/ 🌏
Type oppdragsgiver
Regional eller lokal myndighet
Hovedaktivitet
Alminnelige offentlige tjenester
Kommunikasjon
URL for dokumenter: https://permalink.mercell.com/220135823.aspx 🌏
Deltakelses-URL: https://permalink.mercell.com/220135823.aspx 🌏
Språk for anskaffelsesdokumentet: norsk 🗣️
Elektronisk innsending: Påkrevd

Utfyllende informasjon
Klageinstans
Navn: Hordaland tingrett
Nasjonalt registreringsnummer: 926 723 367
Avdeling: Rettssted Bergen
Postadresse: Tårnplassen 2
Postnummer: 5020
Poststed: Bergen
Region: Vestland 🏙️
Land: Norge 🇳🇴
E-post: hordaland.tingrett@domstol.no 📧
Telefon: 55 69 97 00 📞
Informasjon om elektroniske arbeidsflyter
Elektronisk fakturering vil bli akseptert
Kilde: OJS 2024/S 042-123861 (2024-02-26)

Nye anskaffelser i relaterte kategorier 🆕

Forretningstjenester: lov, reklame, rådgiving, ansettelse, trykking og sikkerhet (>20 nye anskaffelser)

Regnskaps-, revisjons- og skattemessige tjenester (5)

Regnskaps- og revisjonstjenester (3)

Revisjonsvirksomhet (1)