Audit of the 2026 individual and consolidated annual accounts of the Castilla-La Mancha Institute of Finance

Summary

The contract is for an independent audit of the Castilla-La Mancha Institute of Finance (IFCLM) 2026 individual and consolidated annual accounts, including the accounts of its consolidated group. The audit covers the balance sheet, profit and loss account, statement of changes in equity, cash-flow statement and notes, and, where applicable, a check that the management report is consistent with the accounts. The work is carried out in preliminary and final phases. The auditor must deliver audit reports and recommendations for improving operational, accounting and internal-control procedures. The draft audit opinion is due by 10 March of the year following the audited year. The final reports and recommendations must be delivered within three calendar days after the required documents are made available and no later than 15 June. The contract lasts 12 months, with up to two one-year extensions covering the 2027 and 2028 accounts. There are no lots; subcontracting and alternative bids are not permitted. The tender budget is capped at €18,000 excluding VAT (€21,780 including VAT); the estimated total value including possible extensions is €54,000 excluding VAT. Bids must be submitted electronically. Price is worth up to 35 points, the audit team’s relevant experience up to 35 points, and the proposed work plan, methodology and quality controls up to 30 points. Bidders must score at least 32.5 of the 65 qualitative points to proceed. Bidders must be authorised and currently registered auditors and demonstrate the required turnover, previous audit work and team experience. The successful bidder must provide a final guarantee of 5% of the awarded price and civil liability insurance with cover of at least €300,000.