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Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS

  Luxembourg Luxembourg — Europa-Kommissionen, Eurostat
Published December 7, 2016
|
Notice type
Award notice
Value
€180.00k
Winner
PwC EU Services EESV

Støtte til udviklingen af harmoniserede regnskabsstandarder og analyserapporter for den europæiske offentlige sektor til støtte for implementeringen af EPSAS.

— at opnå støtte på området for bogføring og almene finansielle rapporteringsstandarder i den offentlige sektor

— indsamlingen af yderligere og opdaterede oplysninger om mulige konsekvenser ved implementeringen af periodiseret regnskab i den offentlige sektor.

Unterstützung bei der Entwicklung von harmonisierten europäischen Buchhaltungsstandards für den öffentlichen Sektor und von Analyseberichten zur Unterstützung der Umsetzung von EPSAS.

— Unterstützung im Bereich der Buchhaltung im öffentlichen Sektor und allgemeinen Standards für die Finanzberichterstattung.

— Zusammenstellung weiterführender und aktualisierter Informationen im Zusammenhang mit den möglichen Auswirkungen der Umsetzung der periodengerechten Buchführung im öffentlichen Sektor.

Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS.

— To obtain support in the area of public sector accounting and general purpose financial reporting standards.

— The collection of additional and updated information related to the potential impacts of implementing accruals accounting in the public sector.

Apoyo al desarrollo de normas de contabilidad del sector público europeo armonizadas y de informes de análisis para apoyar la aplicación de las mismas.

— Obtener apoyo en el ámbito de las normas de contabilidad del sector público y de elaboración de informes financieros para fines generales.

— Recogida de información adicional y actualizada relacionada con las posibles repercusiones de la implementación de la contabilidad en valores devengados en el sector público.

Sopimuksen kohteena on tuki yhdenmukaistettujen eurooppalaisten julkissektorin tilinpäätösstandardien (European public sector accounting standards – EPSAS) kehittämiseksi ja analyysiraportit EPSAS-standardien täytäntöönpanon tukemiseksi.

— Tuen hankkiminen julkissektorin tilinpäätösstandardien ja monikäyttöisten tilinpäätösstandardien alalla.

— Julkissektorin suoriteperusteisen kirjanpidon toteuttamisen mahdollisiin vaikutuksiin liittyvien lisätietojen ja ajantasaistettujen tietojen keruu.

Assistance dans le cadre du développement de normes comptables européennes harmonisées pour le secteur public (EPSAS) et de rapports d'analyse pour le soutien à la mise en œuvre des EPSAS.

— Obtenir un soutien dans le domaine des normes comptables du secteur public et des normes générales d'information financière.

— Collecte d'informations supplémentaires et actualisées relatives à l'incidence potentielle de la mise en œuvre de la comptabilité d'exercice dans le secteur public.

Στήριξη για την ανάπτυξη εναρμονισμένων ευρωπαϊκών λογιστικών προτύπων του δημόσιου τομέα και δελτίων ανάλυσης για τη στήριξη της υλοποίησης των EPSAS (ευρωπαϊκών λογιστικών πρότυπων για τον δημόσιο τομέα).

— Παροχή στήριξης στον τομέα της λογιστικής του δημόσιου τομέα και των γενικής φύσεως προτύπων χρηματοοικονομικής αναφοράς.

— Συλλογή περαιτέρω και ενημερωμένων πληροφοριών σχετικά με τις πιθανές επιπτώσεις της εφαρμογής λογιστικής σε δεδουλευμένη βάση στον δημόσιο τομέα.

Sostegno all'elaborazione di principi contabili europei armonizzati per il settore pubblico (EPSAS) e relazioni di analisi per sostenerne l'attuazione.

— Ottenere sostegno nel settore dei principi contabili per il settore pubblico e di informativa finanziaria generale.

— Raccolta di informazioni aggiuntive e aggiornate connesse ai potenziali impatti dell'applicazione della contabilità per competenza nel settore pubblico.

Ondersteuning bij de ontwikkeling van geharmoniseerde Europese boekhoudnormen voor de overheidssector en analyseverslagen ter ondersteuning van de tenuitvoerlegging van de Europese boekhoudnormen voor de overheidssector.

— Het verkrijgen van steun op het gebied van overheidsboekhouding en op het gebied van algemene normen voor financiële verslaglegging.

— De verzameling van aanvullende en geactualiseerde informatie in verband met de mogelijke gevolgen van de implementatie van transactieboekhouding in de overheidssector.

Apoio ao desenvolvimento de normas harmonizadas de contabilidade do setor público europeu e relatórios de análise destinados a apoiar a aplicação das referidas normas.

— Para obter apoio no domínio da contabilidade do setor público e das normas de relato financeiro de finalidades gerais.

— Recolher informações adicionais e atualizadas relacionadas com o potencial impacto da implementação da contabilidade de acréscimo no setor público.

Stöd för utarbetandet av harmoniserade europeiska redovisningsstandarder och analysrapporter för den offentliga sektorn för att stödja genomförandet av EPSAS.

— Att erhålla stöd inom området standarder för redovisning inom offentlig sektor och för generell finansiell rapportering.

— Insamling av ytterligare och uppdaterad information med anknytning till de möjliga påföljderna av att införa periodiserad redovisning i den offentliga sektorn.

Podpora tvorby harmonizovaných účetních norem evropského veřejného sektoru a zprávy o výsledku analýzy na podporu zavádění EPSAS.

— Získat podporu v oblasti účetních norem a norem finančního výkaznictví pro obecné účely ve veřejném sektoru.

— Sběr dalších a aktualizovaných informací týkajících se potenciálních dopadů realizace akruálního účetnictví ve veřejném sektoru.

Ühtlustatud Euroopa avaliku sektori raamatupidamise standardite väljatöötamise toetamine ja Euroopa avaliku sektori raamatupidamise standardite rakendamise toetamiseks ette nähtud analüüsi aruanded.

— Hankida tuge avaliku sektori raamatupidamise ja üldfinantsaruandluse standardite valdkonnas.

— Avalikus sektoris tekkepõhise raamatupidamisarvestuse rakendamise võimaliku mõjuga seotud täiendava ja ajakohastatud teabe kogumine.

Harmonizált európai költségvetési számviteli standardok és elemzési jelentések kidolgozásának támogatása az EPSAS végrehajtásának támogatásához.

— Támogatás szerzése a költségvetési számviteli standardok és az általános pénzügyi jelentési standardok területén.

— Az eredményszemléletű számvitel közszférában való megvalósításának potenciális hatásaihoz kapcsolódó további, aktualizált információk összegyűjtése.

Parama rengiant suderintus Europos viešojo sektoriaus apskaitos standartus ir analizės ataskaitas siekiant paremti EPSAS įgyvendinimą.

— Gauti paramą viešojo sektoriaus apskaitos ir bendro pobūdžio finansinių ataskaitų teikimo standartų klausimais.

— Papildomos ir atnaujintos informacijos, susijusios su galimu kaupiamosios apskaitos vykdymu viešajame sektoriuje poveikiu, rinkimas.

Atbalsts saskaņotu Eiropas publiskā sektora grāmatvedības standartu (European Public Sector Accounting Standards – EPSAS) izstrādē un analīzes ziņojumu izstrādē ar mērķi atbalstīt EPSAS ieviešanu.

— Iegūt atbalstu publiskā sektora grāmatvedības un vispārēju finanšu ziņojumu standartu jomā.

— Vākt papildu un precizētu informāciju par to, kāda varētu būt ietekme uzkrājumu grāmatvedības ieviešanai publiskajā sektorā.

Appoġġ għall-iżvilupp ta' standards armonizzati Ewropej tal-kontabilità għas-settur pubbliku u rapporti ta' analiżi biex jappoġġjaw l-implimentazzjoni tal-EPSAS.

— Biex jinkiseb appoġġ fil-qasam tal-kontabilità għas-settur pubbliku u l-istandards ta' skop ġenerali għar-rappurtaġġ finanzjarju.

— Il-ġbir ta' informazzjoni addizzjonali u aġġornata marbuta mal-impatti potenzjali tal-implimentazzjoni ta' akkumulazzjoni tal-kontijiet fis-settur pubbliku.

Wsparcie w opracowaniu zharmonizowanych europejskich standardów rachunkowości sektora publicznego oraz sprawozdań z analizy w celu wsparcia wdrażania ESRSP.

— Pozyskanie wsparcia w dziedzinie rachunkowości sektora publicznego i ogólnych standardów sprawozdawczości finansowej.

— Gromadzenie dodatkowych oraz zaktualizowanych informacji na temat potencjalnych skutków wdrożenia zasady memoriału w sektorze publicznym.

Podpora vypracovania harmonizovaných účtovných noriem a analytických správ európskeho verejného sektora na podporu implementácie EPSAS.

— Získanie podpory v oblasti účtovníctva verejného sektora a noriem pre finančné výkazníctvo na všeobecné účely.

— Zber ďalších a aktualizovaných informácií týkajúcich sa potenciálnych vplyvov uplatňovania podvojného účtovníctva vo verejnom sektore.

Podpora za razvoj usklajenih evropskih računovodskih standardov za javni sektor (EPSAS) in poročila o analizi za podporo pri izvajanju EPSAS.

— Pridobiti podporo na področju računovodstva v javnem sektorju in standardov finančnega poročanja za splošne namene.

— Zbiranje dodatnih in posodobljenih informacij v zvezi z morebitnimi učinki izvajanja računovodenja na podlagi poslovnih dogodkov v javnem sektorju.

Tacaíocht le haghaidh caighdeáin chuntasaíochta chomhchuibhithe a fhorbairt d'earnáil phoiblí na hEorpa agus tuairiscí anailíse comhchuibhithe a fhorbairt chun tacú le cur chun feidhme EPSAS.

— Chun tacaíocht a fháil sa réimse maidir le caighdeáin chuntasaíochta don earnáil phoiblí agus caighdeáin tuairiscithe airgeadais ilchuspóireacha.

— Faisnéis bhreise agus nuashonraithe a bhailiú a bhaineann leis na tionchair fhéideartha de chuntasaíocht fhabhraithe a chur chun feidhme san earnáil phoiblí.

Подкрепа за разработването на хармонизирани европейски счетоводни стандарти за публичния сектор и доклади от анализ за подпомагане на прилагането на EPSAS.

— Осигуряване на подкрепа в областта на отчетността в публичния сектор и стандарти за финансово отчитане с общо предназначение.

— Събиране на допълнителна и актуализирана информация, свързана с потенциалното въздействие на прилагането на текущото начисляване в публичния сектор.

Asistență pentru elaborarea de standarde armonizate de contabilitate pentru sectorul public european (EPSAS) și de rapoarte de analiză pentru sprijinirea implementării acestora.

— Obținerea de asistență în domeniul contabilității pentru sectorul public și al standardelor generale de raportare financiară.

— Colectarea de informații suplimentare și actualizate referitoare la potențialul impact al implementării contabilității pe bază de angajamente în sectorul public.

Podrška razvoju usklađenih europskih računovodstvenih normi u javnom sektoru i izvješća o analizi radi pružanja podrške provedbi EPSAS-a.

— dobiti podršku u području računovodstva javnog sektora i normi financijskog izvješćivanja za opće namjene.

— prikupiti dodatne i ažurirane informacije povezane s mogućim utjecajima provođenja obračunskog računovodstva u javnom sektoru.


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Fact Sheet


Luxembourg-Luxembourg: Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS

2016/S 236-429421

Contract award notice

Results of the procurement procedure

Services

Directive 2014/24/EU

Section I: Contracting authority

I.1)Name and addresses
European Commission, Eurostat
rue Alcide de Gasperi
Luxembourg
2920
Luxembourg
E-mail: estat-financial-cell-dir-c-d@ec.europa.eu
NUTS code: LU

Internet address(es):

Main address: http://ec.europa.eu/eurostat

I.2)Joint procurement
I.4)Type of the contracting authority
European institution/agency or international organisation
I.5)Main activity
Other activity: Statistics.

Section II: Object

II.1)Scope of the procurement
II.1.1)Title:

Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS.

Reference number: ESTAT/C/2016/006.
II.1.2)Main CPV code
79330000
II.1.3)Type of contract
Services
II.1.4)Short description:

Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS.

II.1.6)Information about lots
This contract is divided into lots: no
II.1.7)Total value of the procurement (excluding VAT)
Value excluding VAT: 180 000.00 EUR
II.2)Description
II.2.1)Title:
II.2.2)Additional CPV code(s)
II.2.3)Place of performance
NUTS code: LU
Main site or place of performance:

Contractor's premises.

II.2.4)Description of the procurement:

— To obtain support in the area of public sector accounting and general purpose financial reporting standards.

— The collection of additional and updated information related to the potential impacts of implementing accruals accounting in the public sector.

II.2.5)Award criteria
Quality criterion - Name: Technical approach and methodology / Weighting: 45
Quality criterion - Name: Work plan and timetable — overall planning / Weighting: 15
Quality criterion - Name: Management arrangements — organisation of the work and resources / Weighting: 20
Quality criterion - Name: Quality arrangements — quality control measure / Weighting: 20
Price - Weighting: 50
II.2.11)Information about options
Options: no
II.2.13)Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds: no
II.2.14)Additional information

Section IV: Procedure

IV.1)Description
IV.1.1)Type of procedure
Open procedure
IV.1.3)Information about a framework agreement or a dynamic purchasing system
IV.1.6)Information about electronic auction
IV.1.8)Information about the Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement: yes
IV.2)Administrative information
IV.2.1)Previous publication concerning this procedure
Notice number in the OJ S: 2016/S 076-132764
IV.2.8)Information about termination of dynamic purchasing system
IV.2.9)Information about termination of call for competition in the form of a prior information notice

Section V: Award of contract

Contract No: 02113.2016.001-2016.475
Title:

Support for the development of harmonised European public sector accounting standards and analysis reports to support the implementation of EPSAS

A contract/lot is awarded: yes
V.2)Award of contract
V.2.1)Date of conclusion of the contract:
15/11/2016
V.2.2)Information about tenders
Number of tenders received: 2
Number of tenders received from SMEs: 2
Number of tenders received from tenderers from other EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 0
Number of tenders received by electronic means: 0
The contract has been awarded to a group of economic operators: no
V.2.3)Name and address of the contractor
PwC EU Services EESV
Woluwe Garden, Woluwedal 18
Sint-Stevens-Woluwe
1932
Belgium
NUTS code: BE
The contractor is an SME: yes
V.2.4)Information on value of the contract/lot (excluding VAT)
Initial estimated total value of the contract/lot: 300 000.00 EUR
Total value of the contract/lot: 180 000.00 EUR
V.2.5)Information about subcontracting

Section VI: Complementary information

VI.3)Additional information:
VI.4)Procedures for review
VI.4.1)Review body
General Court
rue du Fort Niedergrünewald
Luxembourg
2925
Luxembourg
Telephone: +352 43031
E-mail: GeneralCourt.Registry@curia.europa.eu
Fax: +352 43032100

Internet address:http://curia.europa.eu

VI.4.2)Body responsible for mediation procedures
VI.4.3)Review procedure
Precise information on deadline(s) for review procedures:

You may submit any observations concerning the procurement procedure to the contracting authority using the contact means under heading I.1. If you believe that there was maladministration, you may lodge a complaint to the European Ombudsman within 2 years of the date when you became aware of the facts on which the complaint is based (see http://www.ombudsman.europa.eu).

Within 2 months of notice of the award decision, you may launch an action for annulment of the award decision. Any request you may make and any reply from us, or any complaint for maladministration, will have neither the purpose nor the effect of suspending the time limit for launching an action for annulment or to open a new period for launching an action for annulment. The body responsible for hearing annulment procedures is indicated in Section VI.4.1.

VI.4.4)Service from which information about the review procedure may be obtained
VI.5)Date of dispatch of this notice:
25/11/2016

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