Examination of FMEL Financial Records

A Modification Notice
by SCOTTISH GOVERNMENT

Source: Find a Tender
Type: Contract (Services)
Duration: 21 month
Value: £95K-£140K

Sector: BUSINESS
Published: 22 Oct 2025
Delivery: To 23 Jul 2027 (est.)
Deadline: n/a

Concepts

Location

Edinburgh

Geochart for 2 buyers and 1 suppliers

2 buyers

Scottish Government Edinburgh

1 supplier

Grant Thornton London

Description

As a result of the Public Audit Committee’s (PAC) response to Audit Scotland’s report on New Vessels for the Clyde and Hebrides Arrangements to Deliver Vessels 801 and 802, the PAC have requested a forensic analysis of accounting records of the former legal entity, Ferguson Marine Engineering Limited (FMEL).

Ammendments to Previous Notice

2. Contract value

GBP 95,000 140,000

Award Detail

1	Grant Thornton (London) Examination of FMEL Financial Records Reference: case/719931 Value: £95,000

CPV Codes

79212100 - Financial auditing services
79212000 - Auditing services

Indicators

Contract modified due to additional needs.

Legal Justification

A modification to the existing contract is deemed necessary on the grounds of technical complexity and economic efficiency. The incumbent supplier has developed bespoke analytical tools and acquired a detailed operational understanding of legacy data infrastructure comprising undocumented digital systems and unstructured physical records. Discontinuing their engagement at this stage would not only present a material risk of data loss or misinterpretation but would also result in substantial duplication of effort, operational disruption, and inefficient use of public funds. Furthermore, transitioning to an alternative provider would necessitate extensive re-familiarisation and replication of previously completed work, undermining value for money.