--- title: "Endowment Fund & Private Patient Fund Audit" ocid: "ocds-r6ebe6-0000807449" canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000807449" markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000807449.md" json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000807449.json" source: "Public Contracts Scotland" current_stage: "Planning" buyer: "NHS GREATER GLASGOW AND CLYDE" published: "2025-08-22" --- # Endowment Fund & Private Patient Fund Audit Buyer: NHS GREATER GLASGOW AND CLYDE Current stage: Planning OCID: ocds-r6ebe6-0000807449 [View canonical contract page](https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000807449) [Download OCDS JSON](https://d3tenders.com/contract/ocds-r6ebe6-0000807449.json) ## Summary 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. ## Notice 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. ## Key Details | Field | Value | | --- | --- | | Publication source | Public Contracts Scotland | | Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538 | | 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 | | All stages | Planning | ## Dates | Field | Value | | --- | --- | | Publication date | 22 Aug 2025 | | Submission deadline | Not specified | | Future notice date | 1 Dec 2025 | | Award date | Not specified | | Contract period | Not specified | | Recurrence | Not specified | ## Values | Field | Value | | --- | --- | | Tender value | £110,550 | | Lots value | Not specified | | Awards value | Not specified | | Contracts value | Not specified | ## Status | Field | Value | | --- | --- | | Tender status | Planned | | Lots status | Planned | | Awards status | Not specified | | Contracts status | Not specified | ## Buyer | Field | Value | | --- | --- | | Main buyer | NHS GREATER GLASGOW AND CLYDE | | Locality | GLASGOW | | Post town | Glasgow | | Postcode | G4 0SF | | Country | Scotland | | ITL 1 | TLM Scotland | | ITL 2 | TLM3 West Central Scotland | | ITL 3 | TLM32 Glasgow City | | Local authority | Glasgow City | | Electoral ward | Dennistoun | | Westminster constituency | Glasgow North East | | Delivery location | TLM82 Glasgow City | ## CPV Codes ### Divisions - 79 - Business services: law, marketing, consulting, recruitment, printing and security ### Codes - 79210000 - Accounting and auditing services - 79212000 - Auditing services - 79212100 - Financial auditing services - 79212300 - Statutory audit services ## Release History - 22 Aug 2025 at 00:00 - Planning - OJEU - F1 - Prior Information Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538 ## 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. ## Notice URLs - http:// - http://www.nhsggc.scot/about-us/procurement/ - http://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=807449 - https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000807449 ## Provenance This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000807449. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000807449.json.