The City of Espoo (hereinafter also the Client) is requesting tenders for audit services for the City of Espoo and its subsidiaries, foundations, and associations for the fiscal years 2027-2029, with an option for the years 2030-2032. A more detailed description of the procurement subject is provided in Appendix 1 of the tender request, "Description of the Procurement Subject".
Procurement Preparation
The contracting entity has prepared the procurement by evaluating market options, competitive conditions, and procurement implementation methods. The market survey notice was published in HILMA on April 30, 2026.
During the market survey, industry players were consulted through market dialogue, expert opinions were utilized, and the division of the procurement into lots and different implementation models were assessed.
The market survey was conducted in a way that did not favor any single supplier, and the survey was carried out impartially and openly. The market survey notice did not limit the number of potential tenderers invited to market dialogue.
The key findings of the survey are that there is a limited number of players in the industry capable of carrying out the procurement as specified in the tender request and to the required extent. The implementation of the procurement, where both the statutory audit services of the City of Espoo and the audit of the group entities are carried out by the same Supplier, limits the number of potential tenderers compared to carrying them out as separate sub-areas.
The findings from the survey have been utilized in defining the procurement subject, suitability requirements, tender evaluation criteria, and contract terms.
The contracting entity considers that the preparation of the procurement meets the requirements of Section 65 of the Procurement Act and supports the realization of competition.
Division of Procurement into Lots
The contracting entity has evaluated the division of the procurement into lots. The procurement has not been divided into lots because its implementation as a single entity is the most cost-effective and appropriate option, considering the operating environment of the city group. Furthermore, according to Section 122 of the Local Government Act, the auditor of a municipal subsidiary must generally be the municipality's audit entity, unless there is a justified reason related to the organization of the audit for deviating from this. Based on the contracting entity's investigation, there is no justified reason for deviation. Dividing the procurement into lots would also increase the administrative burden during the contract period and make contract monitoring and service coordination more difficult.
For the reasons stated above, the contracting entity considers that not dividing the procurement is justified, taking into account the nature, objectives, and implementation method of the procurement.
Lot 1: Procurement of audit services for the City of Espoo and its subsidiaries and foundations 2027
The City of Espoo (hereinafter also the Client) is requesting tenders for audit services for the City of Espoo and its subsidiaries, foundations, and associations for the fiscal years 2027-2029, with an option for the years 2030-2032. A more detailed description of the procurement subject is provided in Appendix 1 of the tender request, "Description of the Procurement Subject".
Procurement Preparation
The contracting entity has prepared the procurement by evaluating market options, competitive conditions, and procurement implementation methods. The market survey notice was published in HILMA on April 30, 2026.
During the market survey, industry players were consulted through market dialogue, expert opinions were utilized, and the division of the procurement into lots and different implementation models were assessed.
The market survey was conducted in a way that did not favor any single supplier, and the survey was carried out impartially and openly. The market survey notice did not limit the number of potential tenderers invited to market dialogue.
The key findings of the survey are that there is a limited number of players in the industry capable of carrying out the procurement as specified in the tender request and to the required extent. The implementation of the procurement, where both the statutory audit services of the City of Espoo and the audit of the group entities are carried out by the same Supplier, limits the number of potential tenderers compared to carrying them out as separate sub-areas.
The findings from the survey have been utilized in defining the procurement subject, suitability requirements, tender evaluation criteria, and contract terms.
The contracting entity considers that the preparation of the procurement meets the requirements of Section 65 of the Procurement Act and supports the realization of competition.
Division of Procurement into Lots
The contracting entity has evaluated the division of the procurement into lots. The procurement has not been divided into lots because its implementation as a single entity is the most cost-effective and appropriate option, considering the operating environment of the city group. Furthermore, according to Section 122 of the Local Government Act, the auditor of a municipal subsidiary must generally be the municipality's audit entity, unless there is a justified reason related to the organization of the audit for deviating from this. Based on the contracting entity's investigation, there is no justified reason for deviation. Dividing the procurement into lots would also increase the administrative burden during the contract period and make contract monitoring and service coordination more difficult.
For the reasons stated above, the contracting entity considers that not dividing the procurement is justified, taking into account the nature, objectives, and implementation method of the procurement.
