---
title: "Endowment Fund & Patients Private Funds Audit"
ocid: "ocds-h6vhtk-058cd6"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-h6vhtk-058cd6"
markdown_url: "https://d3tenders.com/contract/ocds-h6vhtk-058cd6.md"
json_url: "https://d3tenders.com/contract/ocds-h6vhtk-058cd6.json"
source: "Find A Tender Service"
current_stage: "Award"
buyer: "NHS GREATER GLASGOW AND CLYDE"
published: "2026-03-25"
---

# Endowment Fund & Patients Private Funds Audit

Buyer: NHS GREATER GLASGOW AND CLYDE  
Current stage: Award  
OCID: ocds-h6vhtk-058cd6

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## Summary

NHS Greater Glasgow and Clyde has concluded the contract award stage for the "Endowment Fund & Patients Private Funds Audit" process, targeting auditing services under the healthcare category. This initiative involves auditing the NHSGGC Endowment Fund and the Patients’ Private Funds, components of the healthcare charity registered with OSCR (SC005895). Located in Glasgow (UKM82), the procurement process was conducted using an open procedure, with BDO LLP successfully awarded the contract on 25 March 2026. Initially planned to commence in early 2025, this tender underwent various stages before reaching completion. The auditing services under this project have been finalised as active, entailing a significant contract value of GBP181,750, benefiting the organisation's compliance with regulatory standards.

The contract for auditing services presents considerable opportunities for firms specialising in financial auditing and accounting services, particularly those with robust capabilities in handling charitable funds and patient funds within a healthcare context. This procurement is relevant for organisations with established experience in auditing public sector entities, providing a platform to expand into specialised audits related to healthcare and charity fund management. Businesses equipped with financial audit expertise and those capable of ensuring rigorous oversight of fund allocations and fraud prevention mechanisms would be highly competitive. Enhanced opportunities for business growth are available through potential community benefits engagements via NHS Scotland’s Community Benefits Gateway, allowing suppliers to create value beyond the audit itself through community-centric projects within Scotland.

## Notice

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.

### Lot Information

Lot 1

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.

Renewal: 2 x 12 month possible extensions available.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Find A Tender Service |
| Latest notice | https://www.find-tender.service.gov.uk/Notice/027298-2026 |
| Notice type | Planning Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Planning, Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 25 Mar 2026 |
| Submission deadline | 26 Jan 2026 |
| Future notice date | 1 Dec 2025 |
| Award date | 25 Mar 2026 |
| Contract period | 31 Mar 2026 - 31 Mar 2029 |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £181,750 |
| Lots value | Not specified |
| Awards value | Not specified |
| Contracts value | £181,750 |

## Status

| Field | Value |
| --- | --- |
| Tender status | Complete |
| Lots status | Cancelled |
| Awards status | Active |
| Contracts status | Active |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | NHS GREATER GLASGOW AND CLYDE |
| Locality | GLASGOW |
| Post town | Glasgow |
| Postcode | G4 0SF |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM3 West Central Scotland |
| ITL 3 | TLM32 Glasgow City |
| Local authority | Glasgow City |
| Electoral ward | Dennistoun |
| Westminster constituency | Glasgow North East |
| Delivery location | TLM82 Glasgow City |

## Supplier

| Field | Value |
| --- | --- |
| Number of suppliers | 1 |
| Supplier names | BDO |

## CPV Codes

### Divisions

- 66 - Financial and insurance services
- 79 - Business services: law, marketing, consulting, recruitment, printing and security

### Codes

- 66100000 - Banking and investment services
- 66120000 - Investment banking services and related services
- 79200000 - Accounting, auditing and fiscal services
- 79210000 - Accounting and auditing services
- 79212000 - Auditing services
- 79212100 - Financial auditing services
- 79212300 - Statutory audit services

## Release History

- 25 Mar 2026 at 12:52 - Award - Award Notice - https://www.find-tender.service.gov.uk/Notice/027298-2026
- 11 Dec 2025 at 10:52 - Tender - Tender Notice - https://www.find-tender.service.gov.uk/Notice/081819-2025
- 22 Aug 2025 at 11:21 - Planning - Planning Notice - https://www.find-tender.service.gov.uk/Notice/050859-2025

## Notice URLs

- http://www.nhsggc.scot/about-us/procurement/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000807449
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650
- https://www.publiccontractsscotland.gov.uk/search/Search_AuthProfile.aspx?ID=AA10722
- https://www.publictendersscotland.publiccontractsscotland.gov.uk/esop/pts-host/public/pts/web/login.html

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-h6vhtk-058cd6. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-h6vhtk-058cd6.json.