Contract notice
Section I: Contracting
authority
I.1) Name and addresses
NHS Greater Glasgow and Clyde
Procurement Department, Glasgow Royal Infirmary, 84 Castle Street
Glasgow
G4 0SF
UK
Telephone: +44 1412015335
E-mail: Sophie.Meade@nhs.scot
NUTS: UKM82
Internet address(es)
Main address: http://www.nhsggc.scot/about-us/procurement/
Address of the buyer profile: https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10722
I.2) Joint procurement
The contract is awarded by a central purchasing body
I.3) Communication
The procurement documents are available for unrestricted and full direct access, free of charge at:
https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html
Additional information can be obtained from the abovementioned address
Tenders or requests to participate must be sent electronically to:
https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html
Electronic communication requires the use of tools and devices that are not generally available. Unrestricted and full direct access to these tools and devices is possible, free of charge, at:
https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html
I.4) Type of the contracting authority
Body governed by public law
I.5) Main activity
Health
Section II: Object
II.1) Scope of the procurement
II.1.1) Title
Endowment Fund & Patients Private Funds Audit
Reference number: GGC1005
II.1.2) Main CPV code
79212000
II.1.3) Type of contract
Services
II.1.4) Short 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.
II.1.5) Estimated total value
Value excluding VAT:
181 750.00
GBP
II.1.6) Information about lots
This contract is divided into lots:
No
II.2) Description
II.2.2) Additional CPV code(s)
79200000
79210000
79212000
79212100
66100000
66120000
79212300
II.2.3) Place of performance
NUTS code:
UKM82
II.2.4) Description of the procurement
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.
II.2.5) Award criteria
Price is not the only award criterion and all criteria are stated only in the procurement documents
II.2.7) Duration of the contract, framework agreement or dynamic purchasing system
Start:
01/04/2026
End:
31/03/2029
This contract is subject to renewal: Yes
Description of renewals:
2 x 12 month possible extensions available.
II.2.9) Information about the limits on the number of candidates to be invited
II.2.10) Information about variants
Variants will be accepted:
No
II.2.11) Information about options
Options:
No
II.2.13) Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
No
Section III: Legal, economic, financial and technical information
III.1) Conditions for participation
III.1.2) Economic and financial standing
List and brief description of selection criteria:
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 level(s) of standards required:
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.
III.1.3) Technical and professional ability
List and brief description of selection criteria:
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.
III.2) Conditions related to the contract
Section IV: Procedure
IV.1) Description
IV.1.1) Type of procedure
Open procedure
IV.1.8) Information about Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement:
Yes
IV.2) Administrative information
IV.2.1) Previous publication concerning this procedure
Notice number in the OJ S:
2025/S 000-050859
IV.2.2) Time limit for receipt of tenders or requests to participate
Date:
26/01/2026
Local time: 13:00
IV.2.4) Languages in which tenders or requests to participate may be submitted
EN
IV.2.7) Conditions for opening of tenders
Date:
26/01/2026
Local time: 13:30
Section VI: Complementary information
VI.1) Information about recurrence
This is a recurrent procurement:
No
VI.2) Information about electronic workflows
Electronic ordering will be used
Electronic invoicing will be accepted
Electronic payment will be used
VI.3) Additional information
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
Community benefits are included in this requirement. For more information see: https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
A summary of the expected community benefits has been provided as follows:
Potential 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).
This 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.
For further information please visit NHSS Community Benefit Gateway
(SC Ref:817650)
VI.4) Procedures for review
VI.4.1) Review body
Glasgow Sheriff Court
Glasgow
UK
VI.5) Date of dispatch of this notice
11/12/2025