Auditing the annual financial statements of the Mustvee municipality consolidated group for 2026–2028

The bidder and persons involved in its management, representation or control must not be subject to exclusion grounds. The checks cover, among other matters, final criminal convictions for participation in a criminal organisation, corruption, fraud, terrorism-related offences, money laundering or terrorist financing, and the use of child labour or other forms of trafficking in human beings. The bidder must also have no unpaid taxes or social security contributions and must not have breached obligations concerning the employment of unlawfully staying foreign nationals or international sanctions. Where relevant, the bidder must provide details of the breach, decision and exclusion period and describe any measures taken to restore its reliability. The bidder must confirm that it will not use subcontractors or suppliers connected with the Russian Federation for more than 10% of the contract value where their use would make the contract unlawful.

The bidder must hold a valid Estonian authorisation under the Auditors’ Activities Act to provide audit services. It must be registered in the Auditors’ Activities Portal and Register, and its professional activities must not be suspended or terminated; the contracting authority will verify the registration in the register. During the last three years, the bidder must have provided audit services to at least two public-sector entities located in Estonia, of which at least one must have been a local-government consolidated group. Evidence must include a list of at least two completed or ongoing service contracts, stating the client’s name and contact details, a description of the service and the service period. For an ongoing contract, the audit of at least one financial year must have been completed. The tender must include the prescribed price submission form, follow the required pricing structure and confirm compliance with the tender documents. Conditional tenders are not permitted. In a joint tender, a power of attorney for the joint bidders must be submitted. The bidder must identify any confidential business information and justify the designation; the tender price and numerical figures related to the award criteria may not be classified as confidential. If an equivalent solution is offered, the bidder must explain the equivalence and provide the necessary evidence.