Caisse des Dépôts et Consignation has closed Lot 3 of the statutory audit services tender for the FRR without selecting a winner

Caisse des Dépôts et Consignation, a body governed by public law operating in economic affairs, has conducted an open procedure for certification of accounts and verification of sustainability information for the Caisse des Dépôts (including the Pension Reserve Fund) and Groupe La Poste (Prestations de certification des comptes et de vérification des informations en matière de durabilité pour la Caisse des Dépôts (y compris le Fonds de réserve pour les retraites) et le Groupe La Poste). The procurement has an estimated value of €166,435,000.00 and is divided into three lots. Lot 3 (statutory audit services for the FRR) has an estimated value of €1,200,000.00 and a maximum framework value of €1,500,000.00, with a duration of 6 years. Lot 3 has been declared without follow-up on grounds of general interest; Lots 1 and 2 are still under examination. The procedure was conducted under the standard regime, governed by EU Directive 2014/24/EU.

Introduction

Caisse des Dépôts et Consignation, a body governed by public law operating in economic affairs, has conducted an open procedure for certification of accounts and verification of sustainability information for the Caisse des Dépôts (including the Pension Reserve Fund – Fonds de réserve pour les retraites) and Groupe La Poste. The procurement procedure used is the open tender procedure, subject to the provisions of Articles L. 2124-2, R. 2124-2 1° and R. 2161-2 to R. 2161-5 of the French Code de la Commande Publique. The framework agreement comprises 3 lots, with services paid at unit and lump-sum prices. The framework agreement is concluded for a firm period of six (6) financial years from the service order for the start of services; the indicative date for notification of the framework agreement is the end of 2026. The procedure includes no possible additional services (PSE) and no variants. Minimum capacity requirements apply for Lots 1 and 2.

The procurement is not financed with EU funds but is covered by the Government Procurement Agreement (GPA). The award criteria are defined in the consultation rules. The tender dossier is dematerialised and available free of charge and downloadable only at www.marchespublics.gouv.fr. Tenders must be submitted by dematerialised means; transmission of tenders on a physical electronic medium is not permitted. This notice concerns only Lot 3 of procedure 20265051. Lot 3 has been declared without follow-up on grounds of general interest. Lots 1 and 2 are still under examination. One tender was received (submitted electronically) for Lot 3, but no winner was chosen; the reason is that no tenders, requests to participate or projects were received.

Why This Contract Matters

This procurement was intended to provide certification of accounts and verification of sustainability information for the Caisse des Dépôts (including the FRR) and Groupe La Poste.

This contract matters because it:

• Supports Financial Auditing: Provides certification of accounts and verification of sustainability information
• Significant Value: €166,435,000.00 estimated value for the whole procurement
• Three Lots: Lot 1, Lot 2 and Lot 3
• Six-Year Commitment: Framework agreement concluded for a firm period of six financial years
• Lot 3 Closed: Lot 3 declared without follow-up on grounds of general interest
• Ongoing Lots: Lots 1 and 2 are still under examination
• Large-Scale Audit: For the Caisse des Dépôts (including the FRR) and Groupe La Poste

Contract Timeline

• Duration: 6 years (firm period of six financial years)
• Indicative notification date: End of 2026
• Notice published: 25 September 2026 (OJ S 186/2026)
• Notice dispatch date: 23 September 2026
• Previous notice: 516025-2026

Contract Overview

Caisse des Dépôts et Consignation conducted an open procedure under the standard regime, governed by EU Directive 2014/24/EU.

Key features include:

• Three lots: LOT-0001, LOT-0002, LOT-0003
• Estimated value: €166,435,000.00
• Lot 3 estimated value: €1,200,000.00
• Lot 3 maximum framework value: €1,500,000.00
• Duration: 6 years
• Framework type: Framework agreement, without reopening of competition
• Evaluation: Cost (voir RC)
• Winner (Lot 3): No winner was chosen (competition closed)
• Subcontracting: Not applicable
• No EU funding
• Covered by GPA: Yes

Key Contract Details

• Main classification: 79212100 Financial auditing services
• Additional classification: 79212300 Statutory audit services
• Place of performance: Paris, France (NUTS: FR101); postcode 75007
• Procedure identifier: 377ec227-6c66-4512-9ae8-1888511f5865
• Internal identifier: 20265051; 2026505103
• Type of procedure: Open
• Legal basis: Directive 2014/24/EU; Code de la Commande Publique
• Review body: Tribunal administratif de Paris
• Review deadline: Référé contractuel (31 days following publication of the award notice or six months from the day after contract conclusion); recours de pleine juridiction (two months from the publication of the award notice)

Lot Structure

Lot 3 – Statutory Audit Services for the FRR

• Title: Lot 3 - Prestations de commissariat aux comptes pour le FRR
• Description: Statutory audit services for the Fonds de réserve pour les retraites (FRR)
• Internal identifier: 2026505103
• Estimated value: €1,200,000.00
• Maximum framework value: €1,500,000.00
• Duration: 6 years
• Result: No winner was chosen and the competition is closed
• Reason: No tenders, requests to participate or projects were received
• Tenders received: 1 (submitted electronically)
• Additional information: This award notice concerns only Lot 3 of procedure 20265051; this lot is declared without follow-up on grounds of general interest; Lots 1 and 2 are still under examination

Lot Summary Table

Lot	Title	Value (€)	Winner	Tenders
3	Statutory Audit Services for the FRR	1,200,000.00 (max 1,500,000.00)	No winner chosen	1
Total		166,435,000.00 (overall estimated)

Scope of Supply

The procurement covers the following services:

• Certification of Accounts: Certification of accounts for the Caisse des Dépôts (including the FRR) and Groupe La Poste
• Verification of Sustainability Information: Verification of sustainability information
• Statutory Audit Services: Statutory audit services for the FRR (Lot 3)
• Financial Auditing Services: Services under CPV 79212100
• Statutory Audit Services: Services under CPV 79212300

Special Procurement Conditions

• Open Tender Procedure: Subject to Articles L. 2124-2, R. 2124-2 1° and R. 2161-2 to R. 2161-5 of the Code de la Commande Publique
• Framework Agreement: Framework agreement comprising 3 lots; services paid at unit and lump-sum prices; concluded for a firm period of six (6) financial years from the service order for the start of services
• Indicative Notification Date: End of 2026
• No PSE and No Variants: The procedure includes no possible additional services (PSE) and no variants
• Minimum Capacity Requirements: Apply for Lots 1 and 2
• Dematerialised Procedure: Tender dossier available free of charge and downloadable only at www.marchespublics.gouv.fr; tenders must be submitted by dematerialised means; transmission on a physical electronic medium is not permitted
• Electronic Signature: Not mandatory at the time of submission; the signature of the engagement act will be required only at the time of contract award
• DUME: Candidates can apply on the basis of their SIRET number by completing the online DUME application form
• Opening of Tenders: Not public, in accordance with French legislation
• Lot 3: Declared without follow-up on grounds of general interest; Lots 1 and 2 are still under examination
• No Subcontracting: Not applicable

About the Contracting Authority

Caisse des Dépôts et Consignation is a body governed by public law operating in economic affairs in France.

• Legal type: Body governed by public law
• Activity: Economic affairs
• Registration number: 18002002600019
• Department: 75
• Location: Paris, France (NUTS: FR101)
• Postcode: 75007
• Email: SDPA-PLACE@caissedesdepots.fr
• Telephone: 0158500000
• Internet address: https://www.caissedesdepots.fr/

About the Winning Supplier

No winner was chosen for Lot 3. The competition is closed, with the reason being that no tenders, requests to participate or projects were received. One tender was submitted electronically. This notice concerns only Lot 3; Lots 1 and 2 are still under examination.

Evaluation Criteria

The lot uses the following evaluation criterion:

• Cost: Voir RC (see the consultation rules)
• Method: Voir RC

Procurement Analysis

• Procedure: Open procedure under the standard regime, governed by EU Directive 2014/24/EU
• Competition: 1 tender received (submitted electronically)
• Subcontracting: Not applicable
• No EU funding: The procurement was not financed with EU funds
• Framework agreement: Framework agreement, without reopening of competition
• No dynamic purchasing system used
• Review body: Tribunal administratif de Paris
• Call for competition terminated: Lot 3 closed without a winner; Lots 1 and 2 still under examination

Additional Procurement Facts

• The contract is covered by the WTO's Government Procurement Agreement (GPA)
• No EU funds were used for this procurement
• The overall estimated value is €166,435,000.00
• Lot 3 estimated value is €1,200,000.00; maximum framework value €1,500,000.00
• The procurement is divided into three lots; this notice concerns only Lot 3
• Cost is the evaluation criterion (voir RC)
• One tender was received for Lot 3 (submitted electronically)
• No winner was chosen for Lot 3 and the competition is closed
• Reason: No tenders, requests to participate or projects were received
• Lot 3 has been declared without follow-up on grounds of general interest
• Lots 1 and 2 are still under examination
• The framework agreement is concluded for a firm period of six (6) financial years
• Minimum capacity requirements apply for Lots 1 and 2

Market & Industry Perspective

The French public sector financial auditing market features a mix of large international audit firms. Certification of accounts and verification of sustainability information are essential for public financial institutions and large public groups such as the Caisse des Dépôts and Groupe La Poste.

Key trends in this market include:

• Cost criterion: Evaluation based on cost (voir RC)
• Large-scale audits: For the Caisse des Dépôts (including the FRR) and Groupe La Poste
• Long-term frameworks: Six financial years
• Sustainability verification: Verification of sustainability information included
• Dematerialised procedure: Tenders must be submitted electronically
• Lot 3 closed: Declared without follow-up on grounds of general interest
• Ongoing Lots 1 and 2: Still under examination

Economic Significance

At €166,435,000.00 estimated value for the whole procurement and €1,200,000.00 for Lot 3, this procurement represented a significant investment in financial auditing and sustainability verification services for the Caisse des Dépôts (including the FRR) and Groupe La Poste. However, Lot 3 was closed without a winner. The procurement will:

• Support Financial Auditing: Intended to provide certification of accounts and verification of sustainability information
• Support Public Institutions: For the Caisse des Dépôts (including the FRR) and Groupe La Poste
• Provide Long-Term Stability: Intended framework of six financial years
• No Award Outcome (Lot 3): Lot 3 closed without a winner
• Ongoing Lots: Lots 1 and 2 are still under examination
• Potential Re-tender: Future procurement may be required for Lot 3

Future Procurement Opportunities

With Lot 3 closed without a winner, future opportunities include:

• Re-tender (Lot 3): Expected due to closure without a winner
• Lots 1 and 2: Still under examination; outcomes awaited
• Related Services: Additional financial auditing and sustainability verification services
• Subcontracting: Potential opportunities with future winners
• Other Public Institutions: Similar financial auditing procurements

Opportunities for Suppliers

As Lot 3 closed without a winner, opportunities remain for financial auditing service providers:

• Re-tender (Lot 3): Prepare for a potential re-tender of statutory audit services for the FRR
• Lots 1 and 2: Monitor the outcomes of Lots 1 and 2
• Subcontracting: Potential opportunities with future winners
• Related Services: Other financial auditing and sustainability verification services
• Other French Public Bodies: Similar financial auditing procurements

What Businesses Should Watch

• Caisse des Dépôts et Consignation's future procurement notices
• Re-tender of Lot 3
• Outcomes of Lots 1 and 2
• Other French public sector financial auditing tenders
• Financial auditing and sustainability verification market trends
• Changes to French procurement regulations
• Dematerialised tender requirements

FranceTenders.com Procurement Intelligence

This financial auditing procurement is a notable example of French public sector procurement. Several features stand out:

• Scale: €166.44M overall estimated value; €1.2M for Lot 3
• Cost criterion: Evaluation based on cost (voir RC)
• Three lots: Lot 1, Lot 2 and Lot 3
• Lot 3 closed: Declared without follow-up on grounds of general interest
• No winner (Lot 3): No tenders, requests to participate or projects were received
• One tender received: For Lot 3 (submitted electronically)
• Long-term framework: Six financial years
• Ongoing Lots 1 and 2: Still under examination
• Dematerialised procedure: Tenders must be submitted electronically

For suppliers, this procurement highlights the importance of:

• Cost: Cost-based evaluation (voir RC)
• Financial auditing expertise: Ability to deliver certification of accounts and statutory audit services
• Sustainability verification capability: Ability to verify sustainability information
• Public sector experience: Understanding of French public financial institution requirements
• Scale capability: Ability to serve the Caisse des Dépôts (including the FRR) and Groupe La Poste
• Dematerialised tender compliance: Ability to submit tenders electronically

Supplier Takeaways

• Offer competitive pricing – cost is the evaluation criterion (voir RC)
• Demonstrate financial auditing and statutory audit expertise
• Showcase sustainability verification capability
• Develop public sector experience with French public financial institutions
• Demonstrate scale capability for large-scale audits
• Monitor Caisse des Dépôts and French public sector procurement opportunities
• Prepare for potential re-tender of Lot 3
• Monitor the outcomes of Lots 1 and 2

Key Takeaways

• Caisse des Dépôts et Consignation conducted a financial auditing procurement with an overall estimated value of €166,435,000.00
• Three lots; this notice concerns only Lot 3
• Lot 3: Statutory audit services for the FRR, with an estimated value of €1,200,000.00 and a maximum framework value of €1,500,000.00
• Duration: 6 years (firm period of six financial years)
• Evaluation: Cost (voir RC)
• 1 tender received for Lot 3 (submitted electronically)
• No winner was chosen for Lot 3 and the competition is closed
• Reason: No tenders, requests to participate or projects were received
• Lot 3 has been declared without follow-up on grounds of general interest
• Lots 1 and 2 are still under examination
• No EU funding
• Covered by GPA: Yes
• Framework without reopening of competition
• Minimum capacity requirements apply for Lots 1 and 2

Conclusion

This financial auditing procurement, intended to provide certification of accounts and verification of sustainability information for the Caisse des Dépôts (including the FRR) and Groupe La Poste, has closed Lot 3 without a winner. Despite the significant overall estimated value of €166,435,000.00, Lot 3 (statutory audit services for the FRR) received one tender but no winner was chosen, with the reason being that no tenders, requests to participate or projects were received. Lot 3 has been declared without follow-up on grounds of general interest, while Lots 1 and 2 are still under examination.

The cost-based evaluation (voir RC) reflects the nature of financial auditing procurement, where cost is a primary differentiator among qualified suppliers. The three-lot structure, the six-year firm period and the dematerialised procedure reflect the specific operational and regulatory context of the Caisse des Dépôts' auditing needs.

For suppliers, this procurement highlights the importance of cost, financial auditing expertise, sustainability verification capability, public sector experience, scale capability and dematerialised tender compliance in winning French public sector financial auditing contracts. The closure of Lot 3 without a winner also signals potential re-tender opportunities in the future.

Frequently Asked Questions

Q: What is Caisse des Dépôts et Consignation?

Ans: A body governed by public law operating in economic affairs in France (Caisse des Dépôts), a public financial institution.

Q: What is the value of the procurement?

Ans: Overall estimated value €166,435,000.00; Lot 3 estimated value €1,200,000.00 (maximum framework value €1,500,000.00).

Q: Who is the winner?

Ans: No winner was chosen for Lot 3; the competition is closed.

Q: What services are covered?

Ans: Certification of accounts and verification of sustainability information for the Caisse des Dépôts (including the FRR) and Groupe La Poste; Lot 3 covers statutory audit services for the FRR.

Q: What were the evaluation criteria?

Ans: Cost (voir RC).

Q: How long is the contract?

Ans: The framework agreement is concluded for a firm period of six (6) financial years.

Q: How many tenders were received?

Ans: One tender was received for Lot 3 (submitted electronically).

Q: Is this contract funded by the EU?

Ans: No, the procurement is not financed with EU funds.

Q: What is the review body?

Ans: Tribunal administratif de Paris.

Q: What is the lot structure?

Ans: Three lots; this notice concerns only Lot 3 (statutory audit services for the FRR).

Q: Why was no winner chosen for Lot 3?

Ans: No tenders, requests to participate or projects were received; Lot 3 has been declared without follow-up on grounds of general interest.

Q: Are Lots 1 and 2 still open?

Ans: Yes, Lots 1 and 2 are still under examination.

Q: Is subcontracting allowed?

Ans: Not applicable.

Q: What is the indicative notification date?

Ans: End of 2026.

Source: EU Official Journal, Contract Award Notice 660614-2026, OJ S 186/2026, published 25 September 2026.

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