Revisionsydelser

Ydelsen omfatter lovpligtig revision og påtegning af årsregnskaberne for Metroselskabet I/S og Hovedstadens Letbane I/S. Der er således tale om to særskilte revisionsopgaver, som udbydes samlet, samt revision af de til enhver tid eventuelle datterselskaber af Metroselskabet og Hovedstadens Letbane. De nuværende datterselskaber af Metroselskabet, Komplementarselskabet København Syd By ApS og København Syd By P/S, forventes overdraget primo 2027. Revisionen omfatter endvidere de erklæringer, specialregnskaber, opgørelse og indberetninger m.v., der i henhold til den til enhver tid gældende lovgivning skal forsynes med særskilt revisionspåtegning.

For Metroselskabet gennemføres revisionen i samarbejde med Rigsrevisionen, som er udpeget af staten. Rigsrevisionen og Metroselskabets udpegede revisor har et fælles ansvar for den samlede revision, afgiver en fællespåtegning og revisionsprotokollat. Revisorerne aftaler den nærmere fordeling af opgaverne. Opgavefordelingen i de seneste år har været, at den af kommunerne (Københavns Kommune og Frederiksberg Kommune) udpegede revisor har varetaget den finansielle revision, mens Rigsrevisionen har varetaget den juridisk-kritiske revision (SOR 6) og forvaltningsrevisionen (SOR 7). For Hovedstadens Letbane gennemføres revisionen udelukkende af den udpegede revisor.

Metroselskabet har etableret en Revisions- og bæredygtighedskomité, hvor der afholdes møde tre gange om året. Rigsrevisionen og selskabets udpegede revisor deltager i disse møder. Der er ikke etableret en tilsvarende komité i Hovedstadens Letbane. I begge selskaber deltager revisorer som udgangspunkt i 1-2 bestyrelsesmøder årligt. Herudover omfatter ydelsen sædvanlig, kortvarig assistance og rådgivning i tilknytning til revisionen, herunder besvarelse af telefoniske og øvrige løbende forespørgsler om regnskabsmæssige forhold.

Revisionen skal udføres i overensstemmelse med de til enhver tid gældende danske og internationale revisionsstandarder, og revisor er i forbindelse med opgavens udførelse forpligtet til at holde sig orienteret om relevant national lovgivning, EU-regelsæt samt øvrige regler og standarder af betydning for revisionsopgaven.

Yderligere oplysninger: Ad section 5.1.5 :The indicated contract value is estimated. REQUEST FOR SUPPLEMENTARY INFORMATION AND DOCUMENTATION: Metroselskabet reserves the right to request applicants to supplement, clarify or complete the application for prequalification, including the information and documentation submitted in relation to the grounds for exclusion, the minimum requirements and the selection criterion, within an appropriate time limit, in accordance with article 76(4) of the Utilities Directive (Directive 2014/25/ EU). NOTIFICATION OF PREQUALIFICATION: All applicants will, in accordance with section 2(2)(1) of the Danish Complaints Board for Public Procurement Act (Act No.

492 of 12 May 2010 with subsequent amendments) (lov om Klagenævnet for Udbud), simultaneously and in writing be notified of the decision taken regarding selection of applicants. QUESTIONS AND ANSWERS Any questions regarding the prequalification phase must be uploaded to Metroselskabet’s procurement portal (Byggeprojekt). Questions will be answered on an ongoing basis and as soon as possible. Questions must be submitted no later than th deadline stated in the Tender Conditions. Unless the nature of the question precludes Metroselskabet from answering the question no later than 6 calendar days before the expiry of the prequalification deadline.

Questions submitted after the above deadline, but earlier than 6 calendar days before the expiry of the prequalification deadline, will also be answered, unless the nature of the question precludes Metroselskabet from providing an answer no later than 6 calendar days before the expiry of the prequalification deadline. Questions submitted later than 6 calendar days before the expiry of the prequalification deadline cannot be expected to be answered. The answers will be published in anonymized form in Byggeprojekt. REQUIREMENTS FOR APPLICATION FOR PREQUALIFICATION Applications for prequalification must be submitted by uploading a completed ESPD.

The ESPD has been generated and published in Metroselskabet’s procurement portal in Byggeprojekt together with the other parts of the tender material. Reference is made to the Danish Competition and Consumer Authority’s “Guide til ESPD – Det fælles europæiske udbudsdokument”, which contains guidance on completing the ESPD: https://www.kfst.dk/vejledninger/ kfst/dansk/2020/20203108espddetfaelleseuropaeiskeudbudsdokument/ If the applicant is a consortium or similar, and/or if the applicant relies on supporting entities, a consortium declaration and/or a declaration of support, as applicable, must also be uploaded for the relevant undertakings.

APPLICATIONS FROM CONSORTIA OR SIMILAR If the applicant is a consortium or similar grouping of undertakings (a “consortium”), the applicant must indicate this in Part II, Section A of the ESPD. Each participant in the consortium must complete and upload an ESPD as described above. The participants in the consortium must furthermore complete and sign a consortium declaration, corresponding to the template in the Tender Conditions, whereby the consortium participants assume joint and several and unlimited liability for the performance of the contract if the contract is awarded to the consortium.

The applicant is not required to use the template, but since the declaration to be submitted must have the same content as the template, the applicant is encouraged to do so. APPLICATIONS BASED ON SUPPORTING ENTITIES If the applicant relies on the economic and financial capacity and/or the technical and professional capacity of supporting entities, such as a parent company, a subcontractor or similar, the applicant must indicate this in Part II, Section C of the ESPD. Each of these supporting entities must complete and upload an ESPD as described above.

As part of the application for prequalification, the applicant must furthermore upload a signed declaration of support in accordance with article 79, subs. 1 of the Utilities Directive (Directive 2014/25/EU), corresponding to the templates in the Instructions to Tenderers, from each of the supporting entities on which the applicant relies. The applicant is not required to use the template but since the declaration(s) to be submitted must have the same content as the template, the applicant is encouraged to do so.

REJECTION OF APPLICANTS ESTABLISHED IN TAX HAVENS Metroselskabet will exclude applicants established in a country that is included in the EU list of non-cooperative jurisdictions for tax purposes and has not acceded to the WTO's Government Procurement Agreement or other trade agreements that oblige Denmark to open the market for public procurement to applicants established in that country.

Omfatter (CPV-koder): Regnskabs- og revisionsvirksomhed, Tjenesteydelser i forbindelse med pligtrevision, Finansiel revisionsvirksomhed.

Tildeling: Pris 30 %, Kvalitet 70 %.

Bedømmes på grundlag af samlet Kontraktsum pr. år for Metroselskabet I/S og Hovedstadens Letbane I/S jf. Appendiks A, (Tilbudsliste Lovpligtig Revision).

Kvalitet (vægt 70%) o Løsningsbeskrivelse (vægt 60% ud af 70 % svarende til samlet vægt på 42 %) o Organisation (vægt 30% ud af 70% svarende til samlet vægt på 21%) o Samarbejde (vægt 10% ud af 70 % svarende til samlet vægt på 7%)

Varighed: 7 år.

Optioner: Mulighed for forlængelse af Kontrakten i 3 x 12 måneder.