Planning

Endowment Fund & Private Patient Fund Audit

  • NHS Greater Glasgow and Clyde

F01: Prior information notice (prior information only)

Notice identifier: 2025/S 000-050859

Procurement identifier (OCID): ocds-h6vhtk-058cd6

Published 22 August 2025, 12:21pm



Section one: Contracting authority

one.1) Name and addresses

NHS Greater Glasgow and Clyde

Procurement Department, Glasgow Royal Infirmary, 84 Castle Street

Glasgow

G4 0SF

Contact

Sophie Meade

Email

Sophie.Meade@nhs.scot

Telephone

+44 1412015335

Country

United Kingdom

NUTS code

UKM82 - Glasgow City

Internet address(es)

Main address

http://www.nhsggc.scot/about-us/procurement/

Buyer's address

https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10722

one.2) Information about joint procurement

The contract is awarded by a central purchasing body

one.3) Communication

Additional information can be obtained from the above-mentioned address

one.4) Type of the contracting authority

Body governed by public law

one.5) Main activity

Health


Section two: Object

two.1) Scope of the procurement

two.1.1) Title

Endowment Fund & Private Patient Fund Audit

Reference number

GGC1005

two.1.2) Main CPV code

  • 79212000 - Auditing services

two.1.3) Type of contract

Services

two.1.4) Short 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.

two.1.5) Estimated total value

Value excluding VAT: £110,550

two.1.6) Information about lots

This contract is divided into lots: No

two.2) Description

two.2.2) Additional CPV code(s)

  • 79212000 - Auditing services
  • 79212100 - Financial auditing services
  • 79210000 - Accounting and auditing services
  • 79212300 - Statutory audit services

two.2.3) Place of performance

NUTS codes
  • UKM82 - Glasgow City
Main site or place of performance

NHS Greater Glasgow & Clyde

two.2.4) Description of the procurement

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.

two.3) Estimated date of publication of contract notice

1 December 2025


Section four. Procedure

four.1) Description

four.1.8) Information about the Government Procurement Agreement (GPA)

The procurement is covered by the Government Procurement Agreement: Yes


Section six. Complementary information

six.3) Additional information

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 https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=807449.

(SC Ref:807449)