Accounting Audit Services 2024

The contract is for audits. The aim of the delivery is to ensure a reliable audit of Lier municipality, with its municipal companies, accounts in accordance with laws, regulations, audit standards and good municipal audit practice. During the contract period the tenderer shall undertake to contribute to minimising the municipality …

CPV: 79210000 Servicios de contabilidad y auditoría
Plazo:
30 de enero de 2025 a las 11:00
Tipo de plazo:
Presentación de una oferta
Lugar de ejecución:
Accounting Audit Services 2024
Organismo adjudicador:
Lier Kommune
Número de premio:
2024/17179

1. Buyer

1.1 Buyer

Official name : Lier Kommune
Legal type of the buyer : Body governed by public law, controlled by a local authority
Activity of the contracting authority : General public services

2. Procedure

2.1 Procedure

Title : Accounting Audit Services 2024
Description : The contract is for audits. The aim of the delivery is to ensure a reliable audit of Lier municipality, with its municipal companies, accounts in accordance with laws, regulations, audit standards and good municipal audit practice.  During the contract period the tenderer shall undertake to contribute to minimising the municipality ́s total audit costs, so that the relationship between the contracting authority and the tenderer is as efficient as possible. This will require good cooperation. Travel costs and administrative costs shall therefore be included in the fixed annual price for accounting audits. This procurement is, in its nature, assessed to have an immaterial impact on climate and the environment, cf. the Public Procurements Act §7-9, fifth paragraph. The justification for this is that the procurement concerns the purchase of consultancy services/consultancy services and that the assignment donor has been cut off from affecting climate and the environmental impact since the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery, cf. DFØs Environment Supervisor.
Procedure identifier : fb9be83f-38f2-4e57-8fac-478ad3e62552
Internal identifier : 2024/17179
Type of procedure : Open
The procedure is accelerated : no
Justification for the accelerated procedure :
Main features of the procedure : The contract is for audits. The aim of the delivery is to ensure a reliable audit of Lier municipality, with its municipal companies, accounts in accordance with laws, regulations, audit standards and good municipal audit practice.  During the contract period the tenderer shall undertake to contribute to minimising the municipality ́s total audit costs, so that the relationship between the contracting authority and the tenderer is as efficient as possible. This will require good cooperation. Travel costs and administrative costs shall therefore be included in the fixed annual price for accounting audits. This procurement is, in its nature, assessed to have an immaterial impact on climate and the environment, cf. the Public Procurements Act §7-9, fifth paragraph. The justification for this is that the procurement concerns the purchase of consultancy services/consultancy services and that the assignment donor has been cut off from affecting climate and the environmental impact since the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery, cf. DFØs Environment Supervisor.

2.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79210000 Accounting and auditing services

2.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway

2.1.3 Value

Estimated value excluding VAT : 4 500 000 Norwegian krone

2.1.4 General information

Legal basis :
Directive 2014/24/EU
Anskaffelsesforskriften -

2.1.6 Grounds for exclusion

Analogous situation like bankruptcy under national law : 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.
Bankruptcy : 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.
Corruption : 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.
Arrangement with creditors : 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.
Participation in a criminal organisation : 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, 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)
Agreements with other economic operators aimed at distorting competition : Has the tenderer entered into agreement(s) with other tenderers with the intention of turning the competition?
Breaching of obligations in the fields of environmental law : Is the tenderer aware of breaches of environmental provisions as stated in national law, the relevant notice or procurement documents or Article 18 (2) of Directive 2014/24/EU.
Money laundering or terrorist financing : 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 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).
Fraud : 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, 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).
Child labour and other forms of trafficking in human beings : 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 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).
Insolvency : 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.
Breaching of obligations in the fields of labour law : 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.
Assets being administered by liquidator : 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.
Guilty of misrepresentation, withheld information, unable to provide required documents and obtained confidential information of this procedure : 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?
Purely national exclusion grounds : 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?
Conflict of interest due to its participation in the procurement procedure : Are tenderers aware of a conflict of interest as stated in national law, the relevant notice or procurement documents?
Direct or indirect involvement in the preparation of this procurement procedure : 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?
Guilty of grave professional misconduct : Has the tenderer committed serious errors in professional practice? If relevant, see the definitions in national law, the relevant notice or procurement documents.
Early termination, damages or other comparable sanctions : 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?
Breaching of obligations in the fields of social law : 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.
Payment of social security contributions : 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?
Business activities are suspended : 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.
Payment of taxes : 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?
Terrorist offences or offences linked to terrorist activities : 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.

5. Lot

5.1 Lot technical ID : LOT-0000

Title : Accounting Audit Services 2024
Description : The contract is for audits. The aim of the delivery is to ensure a reliable audit of Lier municipality, with its municipal companies, accounts in accordance with laws, regulations, audit standards and good municipal audit practice.  During the contract period the tenderer shall undertake to contribute to minimising the municipality ́s total audit costs, so that the relationship between the contracting authority and the tenderer is as efficient as possible. This will require good cooperation. Travel costs and administrative costs shall therefore be included in the fixed annual price for accounting audits. This procurement is, in its nature, assessed to have an immaterial impact on climate and the environment, cf. the Public Procurements Act §7-9, fifth paragraph. The justification for this is that the procurement concerns the purchase of consultancy services/consultancy services and that the assignment donor has been cut off from affecting climate and the environmental impact since the requirements and criteria that are directed at these elements will not have sufficient connection to the delivery, cf. DFØs Environment Supervisor.
Internal identifier : 2024/17179

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79210000 Accounting and auditing services

5.1.2 Place of performance

Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Additional information :

5.1.3 Estimated duration

Start date : 30/06/2025
Duration end date : 30/06/2031

5.1.5 Value

Estimated value excluding VAT : 4 500 000 Norwegian krone

5.1.6 General information

Reserved participation : Participation is not reserved.
Procurement Project not financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : no
This procurement is also suitable for small and medium-sized enterprises (SMEs)

5.1.9 Selection criteria

Criterion :
Type : Economic and financial standing
Name : 'Total' annual turnover
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Average annual turnover
Description : The tenderer ́s average annual turnover for the number of years requested in the notice or in the procurement documents is as follows:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : "Specific annual turnover"
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Average set-up
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : The tenderer's establishment date
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Financial key figures
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Liability insurance
Description : The insured amount in the tenderer ́s liability insurance is the following:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Other economic and financial requirements
Description : Regarding any other economic and financial requirements that have been stated in the notice or in the procurement documents, the tenderer declares that:
Use of this criterion : Not used
Criterion :
Type : Economic and financial standing
Name : Tax Certificate
Description : Requirement: Tenderers shall have their tax, employer contributions and VAT payments in order. Documentation requirement: Tenderers must submit a tax certificate, not older than six months. Minimum qualification requirements
Use of this criterion : Used
Criterion :
Type : Economic and financial standing
Name : The tenderer's economic and financial capacity
Description : Requirement: The tenderer shall have sufficient economic and financial capacity to be able to fulfil the contract. Creditworthiness with no requirement for collateral will be sufficient to meet the requirement. Documentation requirement: Credit rating based on the most recent financial figures. The rating shall be carried out by a credit rating company with licence to conduct this service. Minimum qualification requirements
Use of this criterion : Used
Criterion :
Type : Other
Name : Certificates issued by independent bodies for quality assurance standards.
Description : Can tenderers submit certificates issued by independent bodies that document that the tenderer fulfils the stated quality assurance standards, including universal design requirements?
Use of this criterion : Not used
Criterion :
Type : Other
Name : Certificates issued by independent bodies for environmental management standards.
Description : Is the tenderer able to submit certificates issued by independent bodies as documentation that the tenderer fulfils the stated environmental management systems or standards?
Use of this criterion : Not used
Criterion :
Type : Suitability to pursue the professional activity
Name : Registered in a trade register
Description : 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.
Use of this criterion : Not used
Criterion :
Type : Suitability to pursue the professional activity
Name : Registered in a trade register or company register.
Description : 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.
Use of this criterion : Not used
Criterion :
Type : Suitability to pursue the professional activity
Name : In the case of service contracts: Authorisations from a particular organisation required
Description : Is a specific authorisation required from a particular organisation to provide the service in the tenderer's home country?
Use of this criterion : Not used
Criterion :
Type : Suitability to pursue the professional activity
Name : In the case of service contracts: Membership in a particular organisation is required
Description : Is it necessary to have a particular membership in a particular organisation in order to provide the service in the tenderer ́s home country?
Use of this criterion : Not used
Criterion :
Type : Suitability to pursue the professional activity
Name : Registration
Description : Requirement: Tenderers shall be registered in a company register, professional register or registered in a commerce register in the country where the tenderer is established. Documentation requirement: Norwegian companies: Company Registration Certificate Foreign companies: Verification that the tenderer is registered in a company register, professional register or a commerce register in the country where the tenderer is established.
Use of this criterion : Used
Criterion :
Type : Technical and professional ability
Name : Services only
Description : 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.
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Technical personnel or technical units
Description : 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.
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Technical facilities and quality assurance measures
Description : The tenderer utilises the following technical facilities and quality assurance measures and the tenderer ́s survey and research facility is as follows:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Investigation and research facilities
Description : The tenderer ́s survey and research facilitates are as follows:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Management and tracing of the supply chain
Description : The tenderer will be able to use the following management of the supply chain and tracing systems for the execution of the contract:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Control Permission
Description : 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.
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Education and professional qualifications
Description : 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:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Environmental management measures
Description : Tenderers can employ the following environmental management measures in connection with the execution of the contract:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Number of employees in the management
Description : The tenderer ́s number of employees in the management during the last three years was as follows:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Average workforce
Description : The tenderer's average annual workforce in the last three years has been as follows:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Tools, materials and technical equipment.
Description : Tenderers can use the following tools, material and technical equipment to carry out the contract:
Use of this criterion : Not used
Criterion :
Type : Technical and professional ability
Name : Portion of the contract to sub-suppliers.
Description : 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.
Use of this criterion : Not used

5.1.10 Award criteria

Criterion :
Type : Price
Name : Price
Description :
Weight (percentage, exact) : 50
Criterion :
Type : Quality
Name : Quality - assignment comprehension
Description : Assignment Description
Weight (percentage, exact) : 10
Criterion :
Type : Quality
Name : Relevant competence and experience from offered resources.
Description : Relevant competence and experience from offered resources.
Weight (percentage, exact) : 40
Description of the method to be used if weighting cannot be expressed by criteria :
Justification for not indicating the weighting of the award criteria :

5.1.11 Procurement documents

Languages in which the procurement documents are officially available : Norwegian
Deadline for requesting additional information : 15/01/2025 23:00 +00:00
Address of the procurement documents : https://permalink.mercell.com/243977292.aspx

5.1.12 Terms of procurement

Terms of submission :
Electronic submission : Required
Languages in which tenders or requests to participate may be submitted : Norwegian
Electronic catalogue : Not allowed
Advanced or qualified electronic signature or seal (as defined in Regulation (EU) No 910/2014) is required
Variants : Not allowed
Tenderers may submit more than one tender : Not allowed
Deadline for receipt of tenders : 30/01/2025 11:00 +00:00
Deadline until which the tender must remain valid : 6 Month
Information about public opening :
Opening date : 30/01/2025 11:00 +00:00
Terms of contract :
The execution of the contract must be performed within the framework of sheltered employment programmes : No
Electronic invoicing : Required
Electronic ordering will be used : yes
Electronic payment will be used : yes

5.1.15 Techniques

Framework agreement :
No framework agreement
Information about the dynamic purchasing system :
No dynamic purchase system
Electronic auction : no

5.1.16 Further information, mediation and review

Review organisation : Buskerud Tingrett Drammen

8. Organisations

8.1 ORG-0001

Official name : Lier Kommune
Registration number : 857566122
Postal address : Vestsideveien 2
Town : LIER
Postcode : 3401
Country subdivision (NUTS) : Viken ( NO082 )
Country : Norway
Contact point : Elisabeth Wee Kleven
Telephone : 32220100
Internet address : http://www.lier.kommune.no
Roles of this organisation :
Buyer

8.1 ORG-0002

Official name : Buskerud Tingrett Drammen
Registration number : 974726963
Department : Drammen
Postal address : Erik Børresens Alle 20
Town : Drammen
Postcode : 3015
Country : Norway
Telephone : 32211600
Roles of this organisation :
Review organisation

11. Notice information

11.1 Notice information

Notice identifier/version : 5a6b516d-2c5c-4253-b40b-2a099b0c0178 - 01
Form type : Competition
Notice type : Contract or concession notice – standard regime
Notice dispatch date : 29/11/2024 13:28 +00:00
Notice dispatch date (eSender) : 29/11/2024 13:38 +00:00
Languages in which this notice is officially available : English

11.2 Publication information

Notice publication number : 00733013-2024
OJ S issue number : 234/2024
Publication date : 02/12/2024