AwardedServicesEuropeanOpen
Municipality of Scherpenzeel - Audit Services
Stichting Inkoopbureau Midden Nederland · Open · 1 lots · 368104
3
3 of 6 core insights found
Measures presence, not accuracy · documents remain authoritative
ScopeAdvicePoints of attentionSuitability requirementsAward criteriaTimeline
Type
Services
79200000
Estimated value
€ 462K
awarded
To deadline
Ongoing
Knock-outs
n/a
exclusion grounds
Award basis
Best price-quality ratio
Assess manuallyconfidence moderate
The Municipality of Scherpenzeel presents its budget for the 2025-2028 period, in which it navigates through financial challenges such as the 'ravijnjaar' (fiscal cliff year) and the dependence on land developments.
Services · Open · European procedure
European
CharacteristicsCPV 79ServicesEU tender
01What is being requested
The assignment concerns the audit services for the Municipality of Scherpenzeel, focusing on the financial position and the 2025-2028 budget.
The current agreement between the Municipality of Scherpenzeel and the auditor for performing the audit services is expiring. To appoint a new auditor, a European public procurement procedure must be conducted. The audit services must be organized by the contractor as effectively and efficiently as possible within the principles set out in laws and regulations. The audit services primarily include: • Audit of the annual accounts; • Interim audit; • Advisory activities within the framework of the natural advisory function; • Delivery of partial statements such as Sisa statements; • Reports and
11—
02Outcome
Awarded
Verstegen accountants en adviseurs
Award value
€462,460
Bidders
2
03Strategic insight
Strategic insight · AI analysis
Demonstrate in the audit how financial stability is maintained despite limited margins. Take into account the structural challenges such as the dependence on incidental changes. Focus on providing insight into the resilience of the organization.
04Points of attention
Important · 4
The municipality aims for a maximum deviation of five percent between budgeted amounts and the final result.Important
There is a financial cliff due to the new system of the general grant starting from 2026.Important
Financial sustainability is dependent on land developments, which cannot continue indefinitely.Important
There is uncertainty regarding the effects of new national measures and legislation.Important
05Exclusion grounds
Exclusion grounds — consult the ESPD
- No specific exclusion grounds were extracted. In a European tender, the mandatory and discretionary grounds of art. 2.86/2.87 of the Dutch Procurement Act almost always apply — check the European Single Procurement Document (ESPD).
06Value in context
Estimate not published
The contracting authority did not publish an estimated value — common for a large share of contracts. The EU threshold for diensten is € 221.000, for reference.
07Bidders in this segment
#Likely bidderFitWins
1BDO Audit & Assurance B.V.SME10057×
2Pricewaterhousecoopers Accountants N.V.SME10054×
3Deloitte Accountants B.V.SME10044×
4Baker Tilly (Netherlands) N.V.SME10038×
5Flynth Audit B.V.SME10027×
6Publieke Sector Accountants B.V.SME10026×
08Tender documents
TN512351 - EF29 Aankondiging gegunde opdracht - algemene richtlijn, standaardregeling 20250626155129pdfJun 28, 2025 · 10 KB
Nota van inlichtingen -2- Accountantscontrole - SCHpdfApr 2, 2025 · 174 KB
Nota van inlichtingen -1- Accountantscontrole versie 19-03-2025zipMar 19, 2025 · 127 KB
Bijlage D - Prijzenblad AccountantscontrolexlsxFeb 19, 2025 · 12 KB
Bijlage E - Uniform Europees Aanbestedingsdocument (UEA)pdfFeb 19, 2025 · 1288 KB
Bijlage B - Algemene Inkoopvoorwaarden Gem. ScherpenzeelpdfFeb 19, 2025 · 588 KB
Bijlage J - Begroting 2025-2028pdfFeb 19, 2025 · 2184 KB
Bijlage N - Financiele verordening 2024pdfFeb 19, 2025 · 940 KB
Bijlage K - Controleprotocol 2024-2027pdfFeb 19, 2025 · 2283 KB
TN512351 - EF16 Aankondiging van een opdracht - algemene richtlijn, standaardregeling 20250218120921pdfFeb 19, 2025 · 10 KB
Aanbestedingsdocument Accountantscontrole - SCH 13-02pdfFeb 19, 2025 · 488 KB
Bijlage H - Document Bewijsstuk referentiedocxFeb 19, 2025 · 29 KB
09Legal themes that may be relevant here
Advies 59> Meervoudig onderhandse aanbestedingsprocedure met betrekking tot een opdracht voor de levering van postdiensten en bezorging. InAdvies 63> Meervoudig onderhandse aanbesteding voor het reinigen van wegen, straten en pleinen. Kan bij gunning op laagste prijs de indieniAdvies 53> Europese openbare procedure voor een overheidsopdracht tot het verrichten van diensten bestaande uit (dagelijks en periodiek) scAdvies 82> Europese openbare aanbestedingsprocedure. De aanbestedende dienst bepaalt twee wijzen van indiening van de inschrijving. Is het Advies 243> Meervoudig onderhandse procedure. Dat de aanbestedende dienst met een SaaS (Software as a Service) oplossing besparingen zou kun
10Frequently asked questions
What is the expected duration of the agreement for the audit services?
The agreement has an initial duration of two (2) years, with a unilateral extension option of two times two (2) years.
Which activities are included under the assignment for the audit services?
The activities include the audit of the annual accounts, interim audit, advisory activities within the framework of the natural advisory function, the delivery of partial statements such as Sisa statements, and associated reports and discussions.
What conditions must the execution of the audit services meet?
The audit services must be performed as effectively and efficiently as possible within the principles set out in laws and regulations.
Automatically compiled from the official tender data and documents.
11Estimated value versus the market
p25
€ 200K
€ 200K
median
€ 640K
€ 640K
p75
€ 3,0 mln
€ 3,0 mln
deze opdracht
Gegunde waarden in CPV 79 · diensten n=4949