---
title: "Endowment Fund & Patients Private Funds Audit"
ocid: "ocds-r6ebe6-0000817650"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000817650"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000817650.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000817650.json"
source: "Public Contracts Scotland"
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-r6ebe6-0000817650

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## Summary

The procurement process titled "Endowment Fund & Patients Private Funds Audit" has recently been awarded by NHS Greater Glasgow and Clyde, a major health organisation based in Glasgow, Scotland. This contract pertains to auditing services required for the healthcare charity's endowment fund and patients' private funds. The process was initiated using an open procurement method, focusing on the health industry category with a focus on service delivery. The contract was signed on 25 March 2026, coinciding with the award date, and is set to run until 31 March 2029, potentially concluding with extensions. BDO LLP successfully secured the contract as the supplier, highlighting their capability in auditing services within the British health sector.

This procurement presents significant business opportunities for auditing firms, especially those specialising in healthcare finance and services. The contract offers prospects for large-scale companies with expertise in technical auditing to demonstrate their proficiency against rigorous standards. BDO LLP, a large firm known for its expansive auditing capabilities, exemplifies the type of business well-suited to fulfil the requirements set forth by NHS Greater Glasgow and Clyde. For ambitious firms, participating in such tenders can lead to substantial growth due to potential repeat business and extensions within public healthcare procurement, combined with the possibility of developing community benefits through engagement with the NHS Scotland’s Community Benefits Gateway. Businesses able to provide strong auditing expertise that meet established financial criteria and insurance demands are encouraged to consider future opportunities similar to this procurement.

## 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 | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552469 |
| Notice type | OJEU - F3 - Contract Award Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Large |
| All stages | Tender, Award |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 25 Mar 2026 |
| Submission deadline | 26 Jan 2026 |
| Future notice date | Not specified |
| Award date | 25 Mar 2026 |
| Contract period | 1 Apr 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 | Complete |
| Awards status | Not specified |
| 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 | TLM33 Inverclyde, East Renfrewshire, and Renfrewshire |
| Local authority | Renfrewshire |
| Electoral ward | Paisley Northwest |
| Westminster constituency | Paisley and Renfrewshire North |
| 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 00:00 - Award - OJEU - F3 - Contract Award Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552469
- 11 Dec 2025 at 00:00 - Tender - OJEU - F2 - Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC545407

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=DEC545407
  Endowment Fund & Patients Private Funds Audit - 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.
- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAR552469
  Endowment Fund & Patients Private Funds Audit - 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.

## Notice URLs

- http://
- http://www.nhsggc.scot/about-us/procurement/
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000817650
- 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-r6ebe6-0000817650. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000817650.json.