Source: https://tendernation.io/opportunities/01a13e03-3d65-7040-8163-d951ff522fff/endowment-fund-private-patient-fund-audit pending GB open procedure # Endowment Fund & Private Patient Fund Audit [NHS Greater Glasgow and Clyde](https://tendernation.io/buyers/nhs-greater-glasgow-and-clyde) Estimated value £110,550 Published 22 Aug 2025 Deadline Rolling deadline ## Who can bid - Small contract value Valued under £135,018 including VAT, the lowest Procurement Act threshold for goods and services. - Open procedure Anyone can submit a full tender; there is no shortlisting stage. ## About this tender 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. ## CPV classification Auditing services Financial auditing services Accounting and auditing services Statutory audit services Source Public Contracts Scotland · Notice rls-14-AUG537538 [View official notice](https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG537538) Never miss a tender like this again Get AI summaries, deadline alerts and a bid pipeline for tenders matched to your business. Free to start. [Track tenders free](https://tendernation.io/register) [Buyer profile NHS Greater Glasgow and Clyde: past awards and live tenders](https://tendernation.io/buyers/nhs-greater-glasgow-and-clyde) [Sector More Business services tenders](https://tendernation.io/sectors/business-services) ## More tenders like this [Printing and distribution services – SGCD53\_MARCHE\_ELECTIONS\_BRGE · Préfecture de la Mayenne · 28 days left · 16 Nov 2026](https://tendernation.io/opportunities/01a15183-7726-73f4-bb67-b3121363d6bf/france-printing-and-distribution-services-sgcd53-marche-elections-brge) [Business travel services – Rahmenvertrag Bearbeitung von Reisekostenabrechnungen nach BRKG · GSI Helmholtzzentrum für Schwerionenforschung GmbH · 29 days left · 17 Nov 2026](https://tendernation.io/opportunities/01a15183-cd6e-73e4-b6e8-3954e5689021/germany-business-travel-services-rahmenvertrag-bearbeitung-von-reisekostenab) [Photocopying services – Externe printdiensten · VZW Sint-Paulusschool · 36 days left · 24 Nov 2026](https://tendernation.io/opportunities/01a15183-34d8-71be-840d-38bf2a8bcc92/belgium-photocopying-services-externe-printdiensten) [Supply services of personnel including temporary staff – Diák- és nyugdíjas munkaerő biztosítása NTH (376) · NTH Nemzeti Tőkeholding Zrt. · 11 days left · 30 Oct 2026](https://tendernation.io/opportunities/01a15183-76f6-70c4-823e-7b614dada7b3/hungary-supply-services-of-personnel-including-temporary-staff-diak-es-nyug) [Interpretation services – Tolktjänster · Stockholms läns sjukvårdsområde · 31 days left · 18 Nov 2026](https://tendernation.io/opportunities/01a15183-4e9a-70dc-8b27-e3d274e53dc5/sweden-interpretation-services-tolktjanster) [Graphic design services – MAGAZINE DES PAYS DE LA LOIRE - LOT1 MISE EN PAGE · Région des Pays de la Loire · 32 days left · 20 Nov 2026](https://tendernation.io/opportunities/01a15183-cd94-7139-b774-287bdb24987c/france-graphic-design-services-magazine-des-pays-de-la-loire-lot1-mise-en)