Endowment Fund & Patients Private Funds Audit

{
  "buyer": {
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    "name": "NHS Greater Glasgow and Clyde"
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  "date": "2025-12-11T10:52:13Z",
  "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\u2019s 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)",
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      "identifier": {
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    "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\u2019 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\u2019 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.",
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        "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\u2019 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\u2019 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.",
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    "tenderPeriod": {
      "endDate": "2026-01-26T13:00:00Z"
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    "title": "Endowment Fund \u0026 Patients Private Funds Audit",
    "value": {
      "amount": 181750,
      "currency": "GBP"
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}