Framework contract for audit services in the context of Horizon Europe

The audit framework contract subject of this call for tenders will assist the contracting authority in the implementation of the Horizon Europe Audit Strategy. The implementation of the HE Audit Strategy is centralised and remains the sole responsibility of the Common Audit Service (CAS), a specialised organisational entity that is …

CPV: 73210000 Research consultancy services, 79212000 Auditing services
Place of execution:
Framework contract for audit services in the context of Horizon Europe
Awarding body:
European Commission, Directorate-General for Research and Innovation (RTD)
Award number:
EC-RTD/2024/OP/0001

1. Buyer

1.1 Buyer

Official name : European Commission, Directorate-General for Research and Innovation (RTD)
Legal type of the buyer : EU institution, body or agency
Activity of the contracting authority : General public services

2. Procedure

2.1 Procedure

Title : Framework contract for audit services in the context of Horizon Europe
Description : The audit framework contract subject of this call for tenders will assist the contracting authority in the implementation of the Horizon Europe Audit Strategy. The implementation of the HE Audit Strategy is centralised and remains the sole responsibility of the Common Audit Service (CAS), a specialised organisational entity that is part of the Common Implementation Centre, a directorate within the Directorate-General Research & Innovation (DG RTD) - hereinafter the contracting authority (CA). The CA has been designated as the single entity, which shall contribute to assessing the legality, and regularity of Horizon Europe project payments by means of ex-post controls carried out, either by its own auditors or by independent audit firms in accordance with the decisions of the HE Steering Board. The contractors will perform audits to provide an opinion on whether the costs declared and paid on the basis of the HE Grant Agreements are in line with the financial provisions defined in each Grant Agreement.
Procedure identifier : eed596a1-4b3e-4382-9553-ccf51d609cde
Previous notice : 213744-2024
Internal identifier : EC-RTD/2024/OP/0001
Type of procedure : Open

2.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212000 Auditing services

2.1.2 Place of performance

Town : Brussels
Postcode : B-1000
Country subdivision (NUTS) : Arr. de Bruxelles-Capitale/Arr. Brussel-Hoofdstad ( BE100 )
Country : Belgium
Additional information : The services will be performed at the contractor's premises but also at the premises of the auditees. For more details on the place of performance see section 1.4 of the Tender Specifications.

2.1.3 Value

Estimated value excluding VAT : 30 000 000 Euro
Maximum value of the framework agreement : 30 000 000 Euro

2.1.4 General information

Legal basis :
Regulation (EU, Euratom) 2018/1046

5. Lot

5.1 Lot technical ID : LOT-0001

Title : Framework contract for audit services in the context of Horizon Europe
Description : The audit framework contract subject of this call for tenders will assist the contracting authority in the implementation of the Horizon Europe Audit Strategy. The implementation of the HE Audit Strategy is centralised and remains the sole responsibility of the Common Audit Service (CAS), a specialised organisational entity that is part of the Common Implementation Centre, a directorate within the Directorate-General Research & Innovation (DG RTD) - hereinafter the contracting authority (CA). The CA has been designated as the single entity, which shall contribute to assessing the legality, and regularity of Horizon Europe project payments by means of ex-post controls carried out, either by its own auditors or by independent audit firms in accordance with the decisions of the HE Steering Board. The contractors will perform audits to provide an opinion on whether the costs declared and paid on the basis of the HE Grant Agreements are in line with the financial provisions defined in each Grant Agreement.
Internal identifier : EC-RTD/2024/OP/0001

5.1.1 Purpose

Main nature of the contract : Services
Main classification ( cpv ): 79212000 Auditing services
Additional classification ( cpv ): 73210000 Research consultancy services

5.1.2 Place of performance

Town : Brussels
Postcode : B-1000
Country subdivision (NUTS) : Arr. de Bruxelles-Capitale/Arr. Brussel-Hoofdstad ( BE100 )
Country : Belgium
Additional information : The services will be performed at the contractor's premises but also at the premises of the auditees. For more details on the place of performance see section 1.4 of the Tender Specifications.

5.1.3 Estimated duration

Start date : 01/07/2025
Duration end date : 30/06/2029

5.1.5 Value

Estimated value excluding VAT : 30 000 000 Euro
Maximum value of the framework agreement : 30 000 000 Euro

5.1.6 General information

Procurement Project fully or partially financed with EU Funds.
The procurement is covered by the Government Procurement Agreement (GPA) : yes
Information about previous notices :
Identifier of the previous notice : 125845-2024

5.1.10 Award criteria

Criterion :
Type : Quality
Description : See section 4.4 of the tender specifications
Category of award threshold criterion : Weight (percentage, exact)
Award criterion number : 70
Category of award weight criterion : Fixed value (total)
Award criterion number : 100
Criterion :
Type : Price
Description : The price was weighted at 30%
Category of award threshold criterion : Weight (percentage, exact)
Award criterion number : 30

5.1.15 Techniques

Framework agreement :
Framework agreement, without reopening of competition
Information about the dynamic purchasing system :
No dynamic purchase system

5.1.16 Further information, mediation and review

Review organisation : General Court of the European Union
Information about review deadlines : The time-limit for lodging an action for annulment of the present decision is within two months of notification of the letters to the tenderers. The letters were notified on 10/06/2025.
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)

6. Results

Value of all contracts awarded in this notice : 30 000 000 Euro
Maximum value of the framework agreements in this notice : 30 000 000 Euro

6.1 Result lot ldentifier : LOT-0001

At least one winner was chosen.
Framework agreement :
Maximum value of the framework agreement : 30 000 000 Euro

6.1.2 Information about winners

Winner :
Official name : DELOITTE SL
Tender :
Tender identifier : DELOITTE
Identifier of lot or group of lots : LOT-0001
Value of the tender : 30 000 000 Euro
The tender was ranked : yes
Rank in the list of winners : 1
The tender is a variant : no
Subcontracting : Yes
Subcontracting value is known : no
Subcontracting percentage is known : yes
Percentage of subcontracting : 50,71
Contract information :
Identifier of the contract : FW-00179349_RANK 1
Title : FRAMEWORK SERVICE CONTRACT FOR AUDIT SERVICES IN THE CONTEXT OF HORIZON EUROPE
Date on which the winner was chosen : 04/06/2025
Date of the conclusion of the contract : 01/07/2025
The contract is awarded within a framework agreement : yes
Notice that created the framework agreement : 125845-2024
Information about European Union funds
Name of EU-financed project or programme : Horizon Europe – the Framework Programme for Research and Innovation (2021/2027)
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)
Winner :
Official name : PKF LITTLEJOHN LLP
Tender :
Tender identifier : PKFLITTLEJOHN LLP
Identifier of lot or group of lots : LOT-0001
Value of the tender : 30 000 000 Euro
The tender was ranked : yes
Rank in the list of winners : 3
The tender is a variant : no
Subcontracting : Yes
Subcontracting value is known : no
Subcontracting percentage is known : yes
Percentage of subcontracting : 65
Contract information :
Identifier of the contract : FW-00179347_RANK3
Title : FRAMEWORK SERVICE CONTRACT FOR AUDIT SERVICES IN THE CONTEXT OF HORIZON EUROPE
Date on which the winner was chosen : 04/06/2025
Date of the conclusion of the contract : 01/07/2025
The contract is awarded within a framework agreement : yes
Notice that created the framework agreement : 125845-2024
Information about European Union funds
Name of EU-financed project or programme : Horizon Europe – the Framework Programme for Research and Innovation (2021/2027)
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)
Winner :
Official name : BDO LLP
Tender :
Tender identifier : BDO LLP
Identifier of lot or group of lots : LOT-0001
Value of the tender : 30 000 000 Euro
The tender was ranked : yes
Rank in the list of winners : 5
The tender is a variant : no
Subcontracting : Not yet known
Contract information :
Identifier of the contract : FW-00179344_RANK5
Title : FRAMEWORK SERVICE CONTRACT FOR AUDIT SERVICES IN THE CONTEXT OF HORIZON EUROPE
Date on which the winner was chosen : 04/06/2025
Date of the conclusion of the contract : 01/07/2025
The contract is awarded within a framework agreement : yes
Notice that created the framework agreement : 125845-2024
Information about European Union funds
Name of EU-financed project or programme : Horizon Europe – the Framework Programme for Research and Innovation (2021/2027)
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)
Winner :
Name of the tendering party : PRICEWATERHOUSECOOPERS CONSORTIA
Leader of tendering party : Pricewaterhouse Coopers Audit SRL
Official name : Pricewaterhouse Coopers Audit OOD PricewaterhouseCoopers Slovensko, s.r.o
Tender :
Tender identifier : PricewaterhouseCoopers Audit SRL in consortium with PricewaterhouseCoopers Audit OOD & PricewaterhouseCoopers Slovensko, s.r.o
Identifier of lot or group of lots : LOT-0001
Value of the tender : 30 000 000 Euro
The tender was ranked : yes
Rank in the list of winners : 2
The tender is a variant : no
Subcontracting : Not yet known
Contract information :
Identifier of the contract : FW-00179348_RANK 2
Title : FRAMEWORK SERVICE CONTRACT FOR AUDIT SERVICES IN THE CONTEXT OF HORIZON EUROPE
Date on which the winner was chosen : 04/06/2025
Date of the conclusion of the contract : 01/07/2025
The contract is awarded within a framework agreement : yes
Notice that created the framework agreement : 125845-2024
Information about European Union funds
Name of EU-financed project or programme : Horizon Europe – the Framework Programme for Research and Innovation (2021/2027)
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)
Winner :
Official name : GRANT THORNTON
Tender :
Tender identifier : GRANT THORNTON
Identifier of lot or group of lots : LOT-0001
Value of the tender : 30 000 000 Euro
The tender was ranked : yes
Rank in the list of winners : 4
The tender is a variant : no
Subcontracting : Yes
Subcontracting value is known : no
Subcontracting percentage is known : yes
Percentage of subcontracting : 84,64
Contract information :
Identifier of the contract : FW-00179346_RANK4
Title : FRAMEWORK SERVICE CONTRACT FOR AUDIT SERVICES IN THE CONTEXT OF HORIZON EUROPE
Date on which the winner was chosen : 04/06/2025
Date of the conclusion of the contract : 01/07/2025
The contract is awarded within a framework agreement : yes
Notice that created the framework agreement : 125845-2024
Information about European Union funds
Name of EU-financed project or programme : Horizon Europe – the Framework Programme for Research and Innovation (2021/2027)
Organisation signing the contract : European Commission, Directorate-General for Research and Innovation (RTD)

6.1.3 Non-winning tenderers :

Tenderer :
Official name : KIARIE KANGETHE &CO

6.1.4 Statistical information

Received tenders or requests to participate :
Type of received submissions : Tenders
Number of tenders or requests to participate received : 6

8. Organisations

8.1 ORG-0001

Official name : DELOITTE SL
Size of the economic operator : Large
Registration number : M54414
Postal address : Plaza Pablo Ruiz Picasso, 1 Torre Picasso
Town : MADRID
Postcode : 28003
Country subdivision (NUTS) : Madrid ( ES300 )
Country : Spain
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0003

Official name : PKF LITTLEJOHN LLP
Size of the economic operator : Large
Registration number : OC342572
Postal address : 15 Westferry Circus, Canary Wharf
Town : LONDON
Postcode : E14 4HD
Country : United Kingdom
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0004

Official name : GRANT THORNTON
Size of the economic operator : Large
Registration number : 632013843
Postal address : 29, rue du Pont
Town : NEUILLY SUR SEINE
Postcode : 92200
Country subdivision (NUTS) : Hauts-de-Seine ( FR105 )
Country : France
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0005

Official name : BDO LLP
Size of the economic operator : Large
Registration number : OC305127
Postal address : Baker Street 55
Town : LONDON
Postcode : W1U 7EU
Country : United Kingdom
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0007

Official name : European Commission, Directorate-General for Research and Innovation (RTD)
Registration number : EU institution, body or agency
Postal address : Espace Orban (ORBN), Square Frère-Orban 8
Town : Brussels
Postcode : 1040
Country subdivision (NUTS) : Arr. de Bruxelles-Capitale/Arr. Brussel-Hoofdstad ( BE100 )
Country : Belgium
Telephone : 022991111
Roles of this organisation :
Buyer
Organisation signing the contract

8.1 ORG-0008

Official name : General Court of the European Union
Registration number : EU institution, body or agency
Postal address : Rue du Fort Niedergrünewald
Town : Luxemboug
Postcode : 2925
Country subdivision (NUTS) : Luxembourg ( LU000 )
Country : Luxembourg
Roles of this organisation :
Review organisation

8.1 ORG-0009

Official name : PricewaterhouseCoopers Slovensko, s.r.o
Size of the economic operator : Large
Registration number : 35739347
Postal address : Karadžičova 2
Town : BRATISLAVA
Postcode : 815 32
Country subdivision (NUTS) : Bratislavský kraj ( SK010 )
Country : Slovakia
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0010

Official name : Pricewaterhouse Coopers Audit OOD
Size of the economic operator : Large
Registration number : 121499387
Postal address : 9-11 Maria Louisa BLVD
Town : Sofia
Postcode : 1301
Country subdivision (NUTS) : София (столица) ( BG411 )
Country : Bulgaria
Roles of this organisation :
Tenderer
Winner of these lots : LOT-0001

8.1 ORG-0011

Official name : Pricewaterhouse Coopers Audit SRL
Size of the economic operator : Large
Registration number : J40172231993
Postal address : Bulevardul Poligrafiei 1a Ana Tower 24/3 floor
Town : Bucharest
Postcode : 013704
Country subdivision (NUTS) : Bucureşti ( RO321 )
Country : Romania
Roles of this organisation :
Tenderer
Group leader
Winner of these lots : LOT-0001

8.1 ORG-0012

Official name : KIARIE KANGETHE &CO
Size of the economic operator : Large
Registration number : A002460478N
Postal address : 26955-00100
Town : Nairobi
Postcode : 00100
Country : Kenya
Roles of this organisation :
Tenderer

8.1 ORG-0000

Official name : Publications Office of the European Union
Registration number : PUBL
Town : Luxembourg
Postcode : 2417
Country subdivision (NUTS) : Luxembourg ( LU000 )
Country : Luxembourg
Telephone : +352 29291
Internet address : https://op.europa.eu
Roles of this organisation :
TED eSender

Notice information

Notice identifier/version : 2ea559d9-769c-429b-9218-70d15f08c2e2 - 01
Form type : Result
Notice type : Contract or concession award notice – standard regime
Notice dispatch date : 10/07/2025 14:18 +00:00
Languages in which this notice is officially available : English
Notice publication number : 00458863-2025
OJ S issue number : 132/2025
Publication date : 14/07/2025