{ "tag": [ "compiled" ], "id": "ocds-h6vhtk-058cd6-2026-03-25T12:52:21Z", "date": "2026-03-25T12:52:21Z", "ocid": "ocds-h6vhtk-058cd6", "description": "(SC Ref:827530)", "initiationType": "tender", "tender": { "id": "GGC1005", "legalBasis": { "id": "32014L0024", "scheme": "CELEX" }, "title": "Endowment Fund & Patients Private Funds Audit", "status": "complete", "classification": { "scheme": "CPV", "id": "79212000", "description": "Auditing services" }, "mainProcurementCategory": "services", "description": "NHS Greater Glasgow and Clyde Healthcare Charity (formally known as the NHSGGC Endowment Fund) is a charity registered with OSCR (SC005895) comprising in excess of 1700 restricted/unrestricted individual funds for the benefit of patients and staff. Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Health Board and held in 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. Funds are used for equipment, patients' comforts and amenities, research, and training together with the provision of extra facilities and opportunities not available from government funding. The Boards Endowment Fund had total net assets of GBP103.6m as of 31st March 2025 and expenditure amounted to GBP14.1m. Patients Private Funds: NHSGGC administers GBP2.5 million Patients' Private Funds (PPF) on behalf of around 500 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. Consequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.", "value": { "amount": 181750, "currency": "GBP" }, "lots": [ { "id": "1", "description": "NHS Greater Glasgow and Clyde Healthcare Charity (formally known as the NHSGGC Endowment Fund) is a charity registered with OSCR (SC005895) comprising in excess of 1700 restricted/unrestricted individual funds for the benefit of patients and staff. Charitable Endowment Funds: Endowment funds are defined as money or property donated to the Health Board and held in 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. Funds are used for equipment, patients' comforts and amenities, research, and training together with the provision of extra facilities and opportunities not available from government funding. The Boards Endowment Fund had total net assets of GBP103.6m as of 31st March 2025 and expenditure amounted to GBP14.1m. Patients Private Funds: NHSGGC administers GBP2.5 million Patients' Private Funds (PPF) on behalf of around 500 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. Consequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.", "status": "cancelled", "contractPeriod": { "startDate": "2026-04-01T00:00:00+01:00", "endDate": "2029-03-31T23:59:59+01:00" }, "hasRenewal": true, "renewal": { "description": "2 x 12 month possible extensions available." }, "submissionTerms": { "variantPolicy": "notAllowed" }, "hasOptions": false, "awardCriteria": { "criteria": [ { "name": "Technical", "type": "quality", "description": "100" }, { "name": "Cost", "type": "cost", "description": "0" } ] } } ], "items": [ { "id": "1", "additionalClassifications": [ { "scheme": "CPV", "id": "79200000", "description": "Accounting, auditing and fiscal services" }, { "scheme": "CPV", "id": "79210000", "description": "Accounting and auditing services" }, { "scheme": "CPV", "id": "79212000", "description": "Auditing services" }, { "scheme": "CPV", "id": "79212100", "description": "Financial auditing services" }, { "scheme": "CPV", "id": "66100000", "description": "Banking and investment services" }, { "scheme": "CPV", "id": "66120000", "description": "Investment banking services and related services" }, { "scheme": "CPV", "id": "79212300", "description": "Statutory audit services" } ], "deliveryAddresses": [ { "region": "UKM82" }, { "region": "UKM82" }, { "region": "UKM82" } ], "deliveryLocation": { "description": "NHS Greater Glasgow & Clyde" }, "relatedLot": "1" } ], "communication": { "futureNoticeDate": "2025-12-01T00:00:00Z", "atypicalToolUrl": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html" }, "coveredBy": [ "GPA" ], "submissionMethod": [ "electronicSubmission" ], "submissionMethodDetails": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html", "selectionCriteria": { "criteria": [ { "type": "economic", "description": "With reference to SPD question 4B.1.1, tenderers are required to have a minimum 'general' yearly turnover of at least 1 x the estimated contract value in line with regulation 59(9) of the Public Contract (Scotland) Regulations 2015. With reference to SPD question 4B.4, tenderers are required to state the value for the following financial ratio): Net Profit Margin (Net profits divided by revenue x 100) The acceptable range for this financial ratio is 0 or higher", "minimum": "With reference to SPD question 4B.5.1b Tenderers must hold and evidence Employer's (Compulsory) Liability Insurance = GBP5m for any one incident of series or related incidents in any one year. If tenderers do not currently have this level of insurance, they must agree to put it in place prior to contract commencement. With reference to SPD question 4B.5.2 Tenderers must hold and evidence Public Liability Insurance = GBP5m for any one incident of series or related incidents in any one year. If tenderers do not currently have this level of insurance, they must agree to put it in place prior to contract commencement.", "appliesTo": [ "supplier" ] }, { "type": "technical", "description": "With reference to SPD question 4C.1.2 Tenderers are required to provide examples that demonstrate they have the relevant experience to deliver the service. Examples must be from within the last 3 years. You should use the attached template to provide 2 examples that demonstrates experience that is relevant to this procurement exercise.", "appliesTo": [ "supplier" ] } ] }, "procurementMethod": "open", "procurementMethodDetails": "Open procedure", "tenderPeriod": { "endDate": "2026-01-26T13:00:00Z" }, "submissionTerms": { "languages": [ "en" ] }, "awardPeriod": { "startDate": "2026-01-26T13:30:00Z" }, "bidOpening": { "date": "2026-01-26T13:30:00Z" }, "hasRecurrence": false, "contractTerms": { "hasElectronicOrdering": true, "electronicInvoicingPolicy": "allowed", "hasElectronicPayment": true } }, "parties": [ { "id": "GB-FTS-3524", "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", "countryName": "United Kingdom" }, "contactPoint": { "name": "Sophie Meade", "telephone": "+44 1412015335", "email": "Sophie.Meade@nhs.scot", "url": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html" }, "roles": [ "buyer", "centralPurchasingBody" ], "details": { "url": "http://www.nhsggc.scot/about-us/procurement/", "buyerProfile": "https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10722", "classifications": [ { "id": "BODY_PUBLIC", "scheme": "TED_CA_TYPE", "description": "Body governed by public law" }, { "id": "07", "scheme": "COFOG", "description": "Health" } ] } }, { "id": "GB-FTS-220", "name": "Glasgow Sheriff Court", "identifier": { "legalName": "Glasgow Sheriff Court" }, "address": { "locality": "Glasgow", "countryName": "United Kingdom" }, "roles": [ "reviewBody" ] }, { "id": "GB-FTS-178433", "name": "BDO LLP", "identifier": { "legalName": "BDO LLP" }, "address": { "streetAddress": "2 Atlantic Square, 31 York Street", "locality": "Glasgow", "region": "UKM82", "postalCode": "G2 8NJ", "countryName": "United Kingdom" }, "contactPoint": { "telephone": "+44 7710825650" }, "roles": [ "supplier" ], "details": { "scale": "large" } } ], "buyer": { "id": "GB-FTS-3524", "name": "NHS Greater Glasgow and Clyde" }, "links": [ { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000807449" }, { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650" }, { "rel": "canonical", "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650" } ], "language": "en", "awards": [ { "id": "027298-2026-GGC1005-1", "relatedLots": [ "1" ], "status": "active", "suppliers": [ { "id": "GB-FTS-178433", "name": "BDO LLP" } ] } ], "contracts": [ { "id": "027298-2026-GGC1005-1", "awardID": "027298-2026-GGC1005-1", "status": "active", "value": { "amount": 181750, "currency": "GBP" }, "dateSigned": "2026-03-25T00:00:00Z" } ], "bids": { "statistics": [ { "id": "1", "measure": "bids", "relatedLot": "1", "value": 1 }, { "id": "2", "measure": "smeBids", "relatedLot": "1", "value": 0 }, { "id": "3", "measure": "foreignBidsFromEU", "relatedLot": "1", "value": 0 }, { "id": "4", "measure": "foreignBidsFromNonEU", "relatedLot": "1", "value": 1 }, { "id": "5", "measure": "electronicBids", "relatedLot": "1", "value": 1 } ] } }