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TED - Tenders Electronic Daily (Publications Office of the EU) verified 1 week ago Contract award

Croatia - Financial audit services - Audit of annual separate and consolidated financial statements for 2025, 2026 and 2027

Original Hrvatska - Usluge financijske revizije - Revizija godišnjih odvojenih i konsolidiranih financijskih izvještaja za 2025. godinu, 2026. i 2027. godinu

Awarded Croatia Grad Zagreb Business services

Buyer Hrvatske ceste d.o.o.

€121,400 awarded value

Key facts

Awarded
Estimated value
€240,000
Procedure
Open procedure
  1. Awarded
  2. Published
View the official notice Watch this tender

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Awarded to

PKF FACT revizija d.o.o.; MOORE AUDIT CROATIA d.o.o.

Awarded value
€121,400 49% under the estimate of the same lots
Award date
Bids received
2 over 2 lots

Summary

Machine-generated summary

Hrvatske ceste d.o.o. procured audit services for its annual separate and consolidated financial statements covering fiscal year 2025 and fiscal years 2026 and 2027. The procurement required at least two mutually independent audit firms. The contract was awarded on 2025-09-11 to PKF FACT revizija d.o.o. and MOORE AUDIT CROATIA d.o.o. The awarded value was EUR 121,400, while the estimated value was EUR 240,000. The awarded price was therefore 49% below the estimate. Engagement terms followed the Croatian Audit Act, including the rule that a new audit contract with an initial engagement of at least two years applies from fiscal years beginning on 1 January 2026 or later.

Description

Predmet nabave je Revizija godišnjih odvojenih i konsolidiranih financijskih izvještaja za 2025., 2026. i 2027. godinu s najmanje dva međusobno neovisna revizorska društva. Prema Zakonu o reviziji Republike Hrvatske (NN 127/17, 27/24, 85/24, 145/24) koji je na snazi od 1.1.2025. godine, obveznici zakonske revizije dužni su imenovati revizorsko društvo i sklopiti ugovor o reviziji najkasnije tri mjeseca prije završetka poslovne godine koja prethodi poslovnoj godini čiji su godišnji financijski izvještaji predmet revizije (članak 41. stavak 1.). Također, prijelaznim i završnim odredbama Zakona o izmjenama i dopunama Zakona o reviziji (NN 27/24) propisano je da za poslovne godine koje prethode poslovnoj godini koja započinje 1. siječnja 2026., obveznici zakonske revizije imenuju revizorsko društvo i sklope ugovor o reviziji najkasnije tri mjeseca prije završetka izvještajnog razdoblja na koje se zakonska revizija odnosi, u skladu sa zakonom kojim se uređuju trgovačka društva (članak 46. stavak 3.). U tom slučaju, početni angažman ugovara se na razdoblje od najmanje jedne godine (članak 46. stavak 4.). Prvi ugovor o reviziji s početnim angažmanom od najmanje dvije godine, iz članka 40. stavka 2. Zakona o reviziji, sklopit će se za poslovnu godinu koja započinje 1. siječnja 2026. ili nakon toga datuma (članak 46. stavak 5.). Predmet nabave je Revizija godišnjih odvojenih i konsolidiranih financijskih izvještaja za 2025. godinu; Predmet nabave je Revizija godišnjih odvojenih i konsolidiranih financijskih izvještaja za 2026. i 2027. godinu

Official source

Source: TED - Tenders Electronic Daily (Publications Office of the EU)

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Last verified against TED - Tenders Electronic Daily (Publications Office of the EU) 1 week ago

What this market pays

The buyer has too few awards of its own in this sector, so this is the range of the last 174 awards for Business services in Croatia.

This award
€121,400
Estimated value
€240,000
Median award
€258,820
Middle half of past awards
€111,289 to €766,236

The award sits inside the usual range.

Award values as published by the official sources. Use them as a guide, not a rule: scope, lots and duration differ between contracts.

Hrvatske ceste d.o.o.

Croatia

notices in the register
268
awards
78
awarded in total
€781.7M

Who wins its contracts

Many suppliers
different companies won its awards
46
of the awards went to the three most frequent winners
23%
of its calls state an estimated value
96%

Based on 65 awards with a named winner over the last 3 years. Counted by award, not by value, because lot and framework amounts are not comparable. Concentrated means the three most frequent winners took 65% or more of the awards; many suppliers, under 35% with at least ten different winners.

Competition

tenders per lot on average (open and restricted procedures)
3.1
of those lots received a single tender
30%
of the awards went to companies based in another country
5%

As the official award notices state them, over the last 3 years. Tenders per lot count open and restricted procedures only: in a negotiated procedure or a direct award a single tender is the procedure itself. The country is the one the notice gives for the winner.

One dot per award, on the day it was signed, sized by its value. A ring is an award with no published value.

Awards most often to

  1. INSTITUT IGH, d.d. 7 awards €3.0M
  2. AUTO HRVATSKA AUTOMOBILI d.o.o. 4 awards €2.1M
  3. GEOPROJEKT, d.d. 4 awards €1.1M

8 open tenders right now

Market context

open now in Business services
4,398
median open notice
€221,020

Who wins in this market

Many suppliers

Croatia · Business services

different companies won awards here
90
of the awards went to the three most frequent winners
17%
buyers awarded contracts here
60

Based on 189 awards with a named winner over the last 3 years. Counted by award, not by value, because lot and framework amounts are not comparable. Concentrated means the three most frequent winners took 65% or more of the awards; many suppliers, under 35% with at least ten different winners.

Competition

tenders per lot on average (open and restricted procedures)
2.0
of those lots received a single tender
48%
of the awards went to companies based in another country
2%
of the tenders came from another country
2%

As the official award notices state them, over the last 3 years. Tenders per lot count open and restricted procedures only: in a negotiated procedure or a direct award a single tender is the procedure itself. The country is the one the notice gives for the winner.

Procedure facts

  • Each of its 2 lots received a single tender (open procedure).

Facts that procurement researchers and journalists track across public records. None of them is evidence of wrongdoing: each has ordinary explanations, such as a specialised market, an urgent need or a short list of qualified suppliers.

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