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Procuring a service you did not know you needed.
Retrospective financial review is a recurring problem in procurement. Method, experience and the ability to deliver decide the result. But when the procurement documents describe the requirements vaguely, tenderers can say yes to almost everything. Price can then become the factor that separates the tenders, which does not always benefit the contracting authority.
This page describes Swedish rules. The Swedish version is authoritative. Read in Swedish
Why quality is hard to procure in this service category
What creates value in a retrospective analysis is not the number of hours or a general description of competence. It is the ability to carry out a complex chain of analysis independently, leading to a measurable result. When the requirements are general and the evaluation is mainly based on price, a distortion arises. Suppliers with low actual capacity are rewarded, while the contracting authority takes a hidden risk: a high internal workload and an effect that does not materialise.
Make expertise measurable
It is not enough for a supplier to state “high competence” or that the team includes “specialists”. Ask instead for:
- The number of completed assignments of a comparable nature during a defined period
- The scope and complexity of the assignments
- Which roles actually carried out the analysis work
- What measurable result was achieved, for example recovered funds
- To what extent the supplier carried out the work without placing a burden on the contracting authority
References as an indicator of quality, not a formality
References should not be assessed by whether they exist, but by what they show. To separate quality from quantity, make sure that the references:
- Relate to assignments of a comparable nature and scope
- Were carried out within the last three years
- Report actual recovered funds or another verifiable effect
- Describe how much time was required from the contracting authority
- Include an assessment of the quality and independence of the delivery
Direct award of a retrospective financial review: when it is enough and what the request should contain
A direct award (direktupphandling) is a simpler way to buy. It may be used when the value of the whole procurement is below the direct award threshold. Under the Swedish Public Procurement Act (lagen om offentlig upphandling, LOU, SFS 2016:1145), the threshold is SEK 700,000 excluding VAT from 1 January 2026, according to the National Agency for Public Procurement (Upphandlingsmyndigheten) (opens in a new tab) (checked 4 November 2026). The threshold can change. Check the current amount before you decide.
A short request often goes a long way. It should cover:
- What is to be reviewed, for example VAT, the accounts payable ledger or contracts
- How many years back the review should go
- That the fee model must be set out in writing before the work begins
- Method, references from comparable assignments and how much time you need to put in
- Who extracts the data, and how the information is handled and deleted afterwards
- The last day for replies
The generator has a short mode for this, which gives you a short email to start from. The generator creates procurement text in Swedish. About the procurement text generator
How the value is calculated, and when a direct award is not enough
- The value is the total amount you estimate paying over the whole contract period. Options and extensions are included. It is not an annual value.
- With a fee as a share of the amount recovered, the outcome is not known in advance. The value then needs to be estimated. Ask your procurement lawyer how to approach this.
- A procurement must not be split up to get below the threshold. Buying the same review year by year can count as such a split.
- A direct award must be documented when the value is at least SEK 100,000, according to the National Agency for Public Procurement.
- Many municipalities and regions have their own guidelines for direct awards, for example how many suppliers should be asked. Check your own guidelines.
- If the value is above the threshold, other procedures apply. See the section Choice of procedure below.
The contracting authority’s time as a requirement
A factor that is often overlooked is how much work is in practice shifted onto the contracting authority. A low fee is often combined with high demands for internal involvement, which leads to both a higher total cost and lower quality. Ask the supplier to set out how many hours are required from the contracting authority, which tasks are included, and how the method minimises the internal workload. An established way to make this measurable is to state that a contractual penalty applies if the actual time required exceeds what the tenderer has stated.
Data access and responsibility
A procurement should not leave it unclear who is responsible for data extraction. When the supplier extracts, structures and quality-assures the data itself, this reduces the risk of errors, saves time and ensures that the whole chain of analysis is reviewed as one. If the tenderer instead assumes that the contracting authority will carry out parts of the work, this should be clear from the tender. It should also count against the tender in the evaluation, since it increases both costs and risks for the contracting authority.
A fixed commission as a way to move competition to quality
For this type of service it is often both efficient and legally sound for the contracting authority to set the fee level in advance, for example through a fixed commission rate. The market has shown that levels of around a quarter of the amount recovered are established and accepted. When price is neutralised, price wars are avoided, the incentive to promise more than can be delivered disappears, and competition moves to method, experience and the ability to deliver.
Choice of procedure
Since quality is largely decided by method, experience and actual working processes, procurement of retrospective analyses is well suited to procedures where dialogue and the development of tenders are allowed. Above the EU threshold value, the authority can benefit from using the negotiated procedure or competitive dialogue. Below the threshold value, the same possibility exists by making negotiation an integrated part of the process. Such procedures give the procurer better tools to identify suppliers that really have the capacity and independence to deliver a result with real effect.
Amount limits and threshold values are set by the Swedish Government and the EU and change over time. The information on this page was correct when last checked on 4 November 2026. Always verify current amounts with the National Agency for Public Procurement (opens in a new tab) before making a decision.
Data protection as a selection criterion
The assignments usually involve detailed information about supplier relationships, payment flows, contracts and internal procedures. This information is often business-critical and may be subject to confidentiality. The contracting authority should require the supplier to have a documented way of working with information security. That means that all processing and storage takes place within the EU under applicable EU law, that the supplier is not subject to legislation that can force disclosure to authorities in third countries, and clarity on how access is controlled and how material is deleted or returned after the assignment has ended.
Frequently asked questions
What is the difference between the negotiated procedure and the open procedure for this type of service?
In an open procedure, tenders cannot be developed through dialogue. This makes it hard to distinguish suppliers with real capacity from those that only describe themselves in general terms. The negotiated procedure and competitive dialogue allow questions about ways of working, data handling and time required during the process. This suits services where method and experience decide the result more than a fixed specification does.
Can a retrospective financial review be procured as a direct award?
If the contract value is below the direct award threshold, the procurement can be carried out as a direct award. Amount limits change over time, so always check the current threshold with the National Agency for Public Procurement (Upphandlingsmyndigheten) before making a decision.
The content on this page is general guidance, not legal advice. Last updated: 4 November 2026.

