External audit of annual accounts and review of expenditure accounts for 2026–2028

Summary

The tender covers the independent external audit of the Instituto Canario de Desarrollo Cultural, S.A.’s annual accounts and management reports for financial years 2026, 2027 and 2028, as well as reviews of expenditure accounts for grants and public-sector assignments or projects, including verification of the proper use of public funds where required. The auditor will review internal controls and risks before year-end, complete audit procedures after the accounts are closed, and issue the audit report. Each expenditure-account review includes planning, checks of expense records and payments, procurement procedures and double funding, and preparation of a report. The contract runs for three years, with two possible one-year extensions, up to five years in total. It is a single-lot procurement. The budget ceiling is €48,000 excluding IGIC and €51,360 including 7% IGIC; the estimated contract value, including possible extensions and modifications, is €89,600. The bidder must be authorised to provide audit services and propose a team of at least three appropriately qualified and experienced professionals. The bid must be submitted electronically with a technical organisation and work plan memorandum and the required evidence. Award scoring covers price (40 points), the technical memorandum (30), additional team qualifications (15), and experience exceeding the minimum (15).