Endowment Fund & Patients Private Funds Audit

{
  "id": "027298-2026",
  "tag": [
    "award",
    "contract"
  ],
  "bids": {
    "statistics": [
      {
        "id": "1",
        "value": 1,
        "measure": "bids",
        "relatedLot": "1"
      },
      {
        "id": "2",
        "value": 0,
        "measure": "smeBids",
        "relatedLot": "1"
      },
      {
        "id": "3",
        "value": 0,
        "measure": "foreignBidsFromEU",
        "relatedLot": "1"
      },
      {
        "id": "4",
        "value": 1,
        "measure": "foreignBidsFromNonEU",
        "relatedLot": "1"
      },
      {
        "id": "5",
        "value": 1,
        "measure": "electronicBids",
        "relatedLot": "1"
      }
    ]
  },
  "date": "2026-03-25T12:52:21Z",
  "ocid": "ocds-h6vhtk-058cd6",
  "buyer": {
    "id": "GB-FTS-3524",
    "name": "NHS Greater Glasgow and Clyde"
  },
  "links": [
    {
      "rel": "canonical",
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650"
    }
  ],
  "awards": [
    {
      "id": "027298-2026-GGC1005-1",
      "status": "active",
      "suppliers": [
        {
          "id": "GB-FTS-178433",
          "name": "BDO LLP"
        }
      ],
      "relatedLots": [
        "1"
      ]
    }
  ],
  "tender": {
    "id": "GGC1005",
    "lots": [
      {
        "id": "1",
        "status": "cancelled",
        "hasOptions": false,
        "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.\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.\nConsequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.",
        "awardCriteria": {
          "criteria": [
            {
              "name": "Technical",
              "type": "quality",
              "description": "100"
            },
            {
              "name": "Cost",
              "type": "cost",
              "description": "0"
            }
          ]
        }
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryAddresses": [
          {
            "region": "UKM82"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79200000",
            "scheme": "CPV",
            "description": "Accounting, auditing and fiscal services"
          },
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          },
          {
            "id": "79212000",
            "scheme": "CPV",
            "description": "Auditing services"
          },
          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "66100000",
            "scheme": "CPV",
            "description": "Banking and investment services"
          },
          {
            "id": "66120000",
            "scheme": "CPV",
            "description": "Investment banking services and related services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "Endowment Fund & Patients Private Funds Audit",
    "status": "complete",
    "coveredBy": [
      "GPA"
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "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.\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.\nConsequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.",
    "classification": {
      "id": "79212000",
      "scheme": "CPV",
      "description": "Auditing services"
    },
    "procurementMethod": "open",
    "mainProcurementCategory": "services",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-3524",
      "name": "NHS Greater Glasgow and Clyde",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM82",
        "locality": "Glasgow",
        "postalCode": "G4 0SF",
        "countryName": "United Kingdom",
        "streetAddress": "Procurement Department, Glasgow Royal Infirmary, 84 Castle Street"
      },
      "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"
          }
        ]
      },
      "identifier": {
        "legalName": "NHS Greater Glasgow and Clyde"
      },
      "contactPoint": {
        "email": "Sophie.Meade@nhs.scot",
        "telephone": "+44 1412015335"
      }
    },
    {
      "id": "GB-FTS-178433",
      "name": "BDO LLP",
      "roles": [
        "supplier"
      ],
      "address": {
        "region": "UKM82",
        "locality": "Glasgow",
        "postalCode": "G2 8NJ",
        "countryName": "United Kingdom",
        "streetAddress": "2 Atlantic Square, 31 York Street"
      },
      "details": {
        "scale": "large"
      },
      "identifier": {
        "legalName": "BDO LLP"
      },
      "contactPoint": {
        "telephone": "+44 7710825650"
      }
    },
    {
      "id": "GB-FTS-220",
      "name": "Glasgow Sheriff Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Glasgow",
        "countryName": "United Kingdom"
      },
      "identifier": {
        "legalName": "Glasgow Sheriff Court"
      }
    }
  ],
  "language": "en",
  "contracts": [
    {
      "id": "027298-2026-GGC1005-1",
      "value": {
        "amount": 181750,
        "currency": "GBP"
      },
      "status": "active",
      "awardID": "027298-2026-GGC1005-1",
      "dateSigned": "2026-03-25T00:00:00Z"
    }
  ],
  "description": "(SC Ref:827530)",
  "initiationType": "tender"
}

{
  "id": "081819-2025",
  "tag": [
    "tender"
  ],
  "date": "2025-12-11T10:52:13Z",
  "ocid": "ocds-h6vhtk-058cd6",
  "buyer": {
    "id": "GB-FTS-3524",
    "name": "NHS Greater Glasgow and Clyde"
  },
  "links": [
    {
      "rel": "canonical",
      "href": "https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650"
    }
  ],
  "tender": {
    "id": "GGC1005",
    "lots": [
      {
        "id": "1",
        "status": "active",
        "renewal": {
          "description": "2 x 12 month possible extensions available."
        },
        "hasOptions": false,
        "hasRenewal": true,
        "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.\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.\nConsequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.",
        "contractPeriod": {
          "endDate": "2029-03-31T23:59:59+01:00",
          "startDate": "2026-04-01T00:00:00+01:00"
        },
        "submissionTerms": {
          "variantPolicy": "notAllowed"
        }
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryAddresses": [
          {
            "region": "UKM82"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79200000",
            "scheme": "CPV",
            "description": "Accounting, auditing and fiscal services"
          },
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          },
          {
            "id": "79212000",
            "scheme": "CPV",
            "description": "Auditing services"
          },
          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "66100000",
            "scheme": "CPV",
            "description": "Banking and investment services"
          },
          {
            "id": "66120000",
            "scheme": "CPV",
            "description": "Investment banking services and related services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "Endowment Fund & Patients Private Funds Audit",
    "value": {
      "amount": 181750,
      "currency": "GBP"
    },
    "status": "active",
    "coveredBy": [
      "GPA"
    ],
    "bidOpening": {
      "date": "2026-01-26T13:30:00Z"
    },
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "awardPeriod": {
      "startDate": "2026-01-26T13:30:00Z"
    },
    "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.\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.\nConsequently NHSGGC is required to conduct a regulated procurement exercise to appoint a regulated independent auditor that will provide this service.",
    "tenderPeriod": {
      "endDate": "2026-01-26T13:00:00Z"
    },
    "communication": {
      "atypicalToolUrl": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html"
    },
    "contractTerms": {
      "hasElectronicPayment": true,
      "hasElectronicOrdering": true,
      "electronicInvoicingPolicy": "allowed"
    },
    "hasRecurrence": false,
    "classification": {
      "id": "79212000",
      "scheme": "CPV",
      "description": "Auditing services"
    },
    "submissionTerms": {
      "languages": [
        "en"
      ]
    },
    "submissionMethod": [
      "electronicSubmission"
    ],
    "procurementMethod": "open",
    "selectionCriteria": {
      "criteria": [
        {
          "type": "economic",
          "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.\nWith 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"
          ],
          "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.\nWith reference to SPD question 4B.4, tenderers are required to state the value for the following financial ratio):\nNet Profit Margin\n(Net profits divided by revenue x 100)\nThe acceptable range for this financial ratio is\n0 or higher"
        },
        {
          "type": "technical",
          "appliesTo": [
            "supplier"
          ],
          "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."
        }
      ]
    },
    "mainProcurementCategory": "services",
    "submissionMethodDetails": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html",
    "procurementMethodDetails": "Open procedure"
  },
  "parties": [
    {
      "id": "GB-FTS-3524",
      "name": "NHS Greater Glasgow and Clyde",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM82",
        "locality": "Glasgow",
        "postalCode": "G4 0SF",
        "countryName": "United Kingdom",
        "streetAddress": "Procurement Department, Glasgow Royal Infirmary, 84 Castle Street"
      },
      "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"
          }
        ]
      },
      "identifier": {
        "legalName": "NHS Greater Glasgow and Clyde"
      },
      "contactPoint": {
        "url": "https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html",
        "email": "Sophie.Meade@nhs.scot",
        "telephone": "+44 1412015335"
      }
    },
    {
      "id": "GB-FTS-220",
      "name": "Glasgow Sheriff Court",
      "roles": [
        "reviewBody"
      ],
      "address": {
        "locality": "Glasgow",
        "countryName": "United Kingdom"
      },
      "identifier": {
        "legalName": "Glasgow Sheriff Court"
      }
    }
  ],
  "language": "en",
  "description": "The buyer is using PCS-Tender to conduct this ITT exercise. The Project code is 30768. For more information see: http://www.publiccontractsscotland.gov.uk/info/InfoCentre.aspx?ID=2343\nCommunity benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/\nA summary of the expected community benefits has been provided as follows:\nPotential participants are required to summarise any proposed community benefits that will be developed and delivered as part of this contract if successful or, alternatively, potential framework participants confirm that they will engage with the NHS Scotland’s Community Benefits Gateway (CBG).\nThis gateway, developed through requests from suppliers seeking opportunities to support the delivery of community benefits within the contracting region, provides information on community benefit opportunities. The CBG is a free and easy to use online service that connects NHS Scotland suppliers with third sector community organisations within Scotland and will be used for tracking and reporting and is an approved compliant route to the realisation of community benefits.\nFor further information please visit NHSS Community Benefit Gateway\n(SC Ref:817650)",
  "initiationType": "tender"
}

{
  "id": "050859-2025",
  "tag": [
    "planning"
  ],
  "date": "2025-08-22T12:21:31+01:00",
  "ocid": "ocds-h6vhtk-058cd6",
  "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"
    }
  ],
  "tender": {
    "id": "GGC1005",
    "lots": [
      {
        "id": "1",
        "status": "planned",
        "description": "NHSGGC are looking to procure Auditing Services for the following:\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards."
      }
    ],
    "items": [
      {
        "id": "1",
        "relatedLot": "1",
        "deliveryLocation": {
          "description": "NHS Greater Glasgow & Clyde"
        },
        "deliveryAddresses": [
          {
            "region": "UKM82"
          }
        ],
        "additionalClassifications": [
          {
            "id": "79212000",
            "scheme": "CPV",
            "description": "Auditing services"
          },
          {
            "id": "79212100",
            "scheme": "CPV",
            "description": "Financial auditing services"
          },
          {
            "id": "79210000",
            "scheme": "CPV",
            "description": "Accounting and auditing services"
          },
          {
            "id": "79212300",
            "scheme": "CPV",
            "description": "Statutory audit services"
          }
        ]
      }
    ],
    "title": "Endowment Fund & Private Patient Fund Audit",
    "value": {
      "amount": 110550,
      "currency": "GBP"
    },
    "status": "planned",
    "coveredBy": [
      "GPA"
    ],
    "legalBasis": {
      "id": "32014L0024",
      "scheme": "CELEX"
    },
    "description": "NHSGGC are looking to procure Auditing Services for the following:\nCharitable Endowment Funds:\nEndowment 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.\nPatients Private Funds:\nNHSGGC 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.\nThe 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.\nBoth the Charitable Endowment Funds and the PPF are required to be independently audited in accordance with approved auditing standards.",
    "communication": {
      "futureNoticeDate": "2025-12-01T00:00:00Z"
    },
    "classification": {
      "id": "79212000",
      "scheme": "CPV",
      "description": "Auditing services"
    },
    "mainProcurementCategory": "services"
  },
  "parties": [
    {
      "id": "GB-FTS-3524",
      "name": "NHS Greater Glasgow and Clyde",
      "roles": [
        "buyer",
        "centralPurchasingBody"
      ],
      "address": {
        "region": "UKM82",
        "locality": "Glasgow",
        "postalCode": "G4 0SF",
        "countryName": "United Kingdom",
        "streetAddress": "Procurement Department, Glasgow Royal Infirmary, 84 Castle Street"
      },
      "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"
          }
        ]
      },
      "identifier": {
        "legalName": "NHS Greater Glasgow and Clyde"
      },
      "contactPoint": {
        "name": "Sophie Meade",
        "email": "Sophie.Meade@nhs.scot",
        "telephone": "+44 1412015335"
      }
    }
  ],
  "language": "en",
  "description": "Notes of interest to be given prior to 26th September 2025.\nNOTE: 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.\n(SC Ref:807449)",
  "initiationType": "tender"
}