Appendix 2 – Audit firm RAG comparison
This Appendix summarises the performance of all suppliers against key quarterly performance indicators.
| ID | Activity | Target | BDO % (no.) | EY % (no.) | GT % (no.) | KPMG % (no.) | Mazars % (no.) |
| A1 | Issue of planning (fee) letters. | 100% by 30 April 2017. Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 100% (0) | 100% (0) | 100% (0) | 100% (0) |
| A4 | Issue of local government audit opinions. | 100% by 31 July 2018. Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 53% (8) | 87% (20) | 88% (20) | 90% (13) | 94% (2) |
| A5 | Issue of local government audit VFM conclusions. | 100% by 31 July 2018. Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 99% (1) | 99% (2) | 99% (1) | 100% (0) |
| A6 | Issue of WGA reports. | 100% by 31 August 2018 Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 100% (0) | 100% (0) | 100% (0) | 100% (0) |
| A9 | Confirmation of final local government fee to audited bodies | 100% by 31 August 2018 Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 100% (0) | 100% (0) | 100% (0) | 100% (0) |
| A10 | Issue of local government annual audit letters. | 100% by 31 August 2018 Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 100% (0) | 100% (0) | 100% (0) | 100% (0) |
| A11 | Audited body database information. | Accurate database information provided to PSAA. Green>95.01% delivered or only 1 missed Amber 90.01% to 95% delivered or only 2 missed Red<90% delivered of 3 or more missed | 100% (0) | 100% (0) | 100% (0) | 100% (0) | 100% (0) |
| A12 | Complaints upheld against auditors. | Complaints upheld against auditors. Green 0 Upheld Amber 1 upheld Red 2 or more upheld | 0 | 1 | 0 | 1 | 0 |
| A13 | Non-compliance with requirements on independence issues. | Instances of non-compliance. Firms: Green 1 case Amber 2 cases Red 3 or more cases Regime: Green Up to 5 cases Amber 6 or 7 cases Red 8 or more cases | 0 | 0 | 0 | 0 | 0 |
| A14 | Attendance at Contact Partner Meetings | Attendance of Contact Partner at all meetings. Firms: Green 1 case Amber 2 cases Red 3 or more casesRegime: Green Up to 5 cases Amber 6 or 7 cases Red 8 or more cases | 0 | 0 | 0 | 0 | 0 |
| A15 | Consideration of objections | Outstanding objections not determined within 9 months. Firms: Green 1 case Amber 2 cases Red 3 or more casesRegime: Green Up to 5 cases Amber 6 or 7 cases Red 8 or more case | 11 | 6 | 15 | 12 | 2 |