Planning

Endowment Fund & Private Patient Fund Audit

NHS GREATER GLASGOW AND CLYDE

This public procurement record has 1 release in its history.

Planning

22 Aug 2025 at 00:00

Summary of the contracting process

NHS Greater Glasgow and Clyde is in the planning stage of a public procurement process to acquire auditing services for its Endowment Fund and Private Patient Fund. The process, with an estimated value of £110,550, is set within the healthcare industry and seeks a service provider skilled in auditing complex financial arrangements. The primary location for the service delivery is within the Glasgow area, specifically NHS Greater Glasgow and Clyde facilities. Business entities interested in participating must express their interest by 26th September 2025, with a future notice planned for release on 1st December 2025. This initiative is classified under CPV code 79212000, aligning with the broader category of auditing services.

This procurement presents a significant opportunity for businesses specialising in auditing, particularly those experienced with healthcare institutions and the management of charitable and patient private funds. Companies that possess robust expertise in safeguarding financial assets and maintaining precise accounting records in compliance with the Adults with Incapacity (Scotland) Act 2000 would find this an ideal contracting opportunity. Engaging with NHS Greater Glasgow and Clyde not only extends firms' portfolios into public sector auditing but also underscores their presence in a vital industry sector, fostering business growth through partnership with a major public health authority. The procurement will adhere to the regulations outlined in the EU Public Procurement Directive 2014/24/EU, adhering to open market practices under the GPA.

Find more tenders on our Open Data Platform.
How relevant is this notice?

D3 Tenders Premium

Win More Public Sector Contracts

AI-powered tender discovery, pipeline management, and market intelligence — everything you need to grow your public sector business.

Notice Title

Endowment Fund & Private Patient Fund Audit

Notice Description

NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.

Lot Information

Lot 1

NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000807449
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538
Current Stage
Planning
All Stages
Planning

Procurement Classification

Notice Type
OJEU - F1 - Prior Information Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Not Specified
Procurement Method Details
Not specified
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security


CPV Codes

79210000 - Accounting and auditing services

79212000 - Auditing services

79212100 - Financial auditing services

79212300 - Statutory audit services

Notice Value(s)

Tender Value
£110,550 £100K-£500K
Lots Value
Not specified
Awards Value
Not specified
Contracts Value
Not specified

Notice Dates

Publication Date
22 Aug 20256 months ago
Submission Deadline
Not specified
Future Notice Date
1 Dec 2025Expired
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

Tender Status
Planned
Lots Status
Planned
Awards Status
Not Specified
Contracts Status
Not Specified

Contracting Authority (Buyer)

Main Buyer
NHS GREATER GLASGOW AND CLYDE
Contact Name
john Haughey
Contact Email
john.haughey2@nhs.scot
Contact Phone
+44 1412013586

Buyer Location

Locality
GLASGOW
Postcode
G4 0SF
Post Town
Glasgow
Country
Scotland

Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM3 West Central Scotland
Small Region (ITL 3)
TLM32 Glasgow City
Delivery Location
TLM82 Glasgow City

Local Authority
Glasgow City
Electoral Ward
Dennistoun
Westminster Constituency
Glasgow North East

Further Information

Notice Documents

  • https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538
    Endowment Fund & Private Patient Fund Audit - NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.

Open Contracting Data Standard (OCDS)

View full OCDS Record for this contracting process

Download

The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts.

{
    "tag": [
        "compiled"
    ],
    "id": "ocds-r6ebe6-0000807449-2025-08-22T00:00:00Z",
    "date": "2025-08-22T00:00:00Z",
    "ocid": "ocds-r6ebe6-0000807449",
    "initiationType": "tender",
    "parties": [
        {
            "id": "org-5",
            "name": "NHS Greater Glasgow and Clyde",
            "identifier": {
                "legalName": "NHS Greater Glasgow and Clyde"
            },
            "address": {
                "streetAddress": "Procurement Department, Glasgow Royal Infirmary, 84 Castle Street",
                "locality": "Glasgow",
                "region": "UKM82",
                "postalCode": "G4 0SF"
            },
            "contactPoint": {
                "name": "john Haughey",
                "email": "john.haughey2@nhs.scot",
                "telephone": "+44 1412013586",
                "url": "http://"
            },
            "roles": [
                "buyer",
                "centralPurchasingBody"
            ],
            "details": {
                "classifications": [
                    {
                        "id": "Body governed by public law",
                        "scheme": "TED_CA_TYPE"
                    },
                    {
                        "id": "07",
                        "description": "Health",
                        "scheme": "COFOG"
                    }
                ],
                "url": "http://www.nhsggc.scot/about-us/procurement/"
            }
        }
    ],
    "buyer": {
        "name": "NHS Greater Glasgow and Clyde",
        "id": "org-5"
    },
    "planning": {
        "documents": [
            {
                "id": "AUG537538",
                "documentType": "plannedProcurementNotice",
                "title": "Endowment Fund & Private Patient Fund Audit",
                "description": "NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.",
                "url": "https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538",
                "format": "text/html"
            }
        ]
    },
    "tender": {
        "id": "GGC1005",
        "title": "Endowment Fund & Private Patient Fund Audit",
        "description": "NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.",
        "status": "planned",
        "items": [
            {
                "id": "1",
                "additionalClassifications": [
                    {
                        "id": "79212000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "79212100",
                        "scheme": "CPV"
                    },
                    {
                        "id": "79210000",
                        "scheme": "CPV"
                    },
                    {
                        "id": "79212300",
                        "scheme": "CPV"
                    }
                ],
                "deliveryLocation": {
                    "description": "NHS Greater Glasgow & Clyde"
                },
                "deliveryAddresses": [
                    {
                        "region": "UKM82"
                    }
                ],
                "relatedLot": "1"
            }
        ],
        "value": {
            "amount": 110550,
            "currency": "GBP"
        },
        "mainProcurementCategory": "services",
        "lots": [
            {
                "id": "1",
                "description": "NHSGGC are looking to procure Auditing Services for the following: Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Board and held on trust for such purposes relating to services provided under the National Health Service (Scotland) Act 1978 or in relation to hospitals, or to the functions of the Board with respect to research, as the Board may think fit. Patients Private Funds: NHSGGC administers Patients' Private Funds (PPF) on behalf of many of its patients. Many of these patients are incapable of managing their own affairs, and are covered by the Adults with Incapacity (Scotland) Act 2000, but others choose to use the service voluntarily because of the convenience, or because infirmity or frailness makes the use of normal banking arrangements impractical. The Board is responsible for ensuring proper accounting records are maintained, which disclose with reasonable accuracy at any time the financial position of the PPF and for safeguarding the assets held on behalf of the patients, including taking reasonable steps for the prevention and detection of fraud and other irregularities. Both the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.",
                "status": "planned"
            }
        ],
        "communication": {
            "futureNoticeDate": "2025-12-01T00:00:00Z"
        },
        "coveredBy": [
            "GPA"
        ],
        "classification": {
            "id": "79212000",
            "scheme": "CPV"
        },
        "legalBasis": {
            "id": "32014L0024",
            "scheme": "CELEX"
        }
    },
    "language": "EN",
    "description": "Notes of interest to be given prior to 26th September 2025. NOTE: To register your interest in this notice and obtain any additional information please visit the Public Contracts Scotland Web Site at http://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=807449. (SC Ref:807449)",
    "links": [
        {
            "rel": "canonical",
            "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000807449"
        }
    ],
    "noticetype": "OJEU - F1 - Prior Information Notice"
}