Contract award notice
Results of the procurement procedure
Section I: Contracting
entity
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.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.1.6) Information about lots
This contract is divided into lots:
No
II.1.7) Total value of the procurement
Value excluding VAT:
181 750.00
GBP
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
Quality criterion: Technical
/ Weighting: 100
Cost criterion: Cost
/ Weighting: 0
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 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 000-081819
Section V: Award of contract
Contract No: GGC1005
A contract/lot is awarded:
Yes
V.2 Award of contract
V.2.1) Date of conclusion of the contract
25/03/2026
V.2.2) Information about tenders
Number of tenders received: 1
Number of tenders received from SMEs: 0
Number of tenders received from tenderers from EU Member States: 0
Number of tenders received from tenderers from non-EU Member States: 1
Number of tenders received by electronic means: 1
The contract has been awarded to a group of economic operators:
No
V.2.3) Name and address of the contractor
BDO LLP
2 Atlantic Square, 31 York Street
Glasgow
G2 8NJ
UK
Telephone: +44 7710825650
NUTS: UKM82
The contractor is an SME:
No
V.2.4) Information on value of the contract/lot (excluding VAT)
Total value of the contract/lot:
: 181 750.00
GBP
V.2.5) Information about subcontracting
Section VI: Complementary information
VI.3) Additional information
(SC Ref:827530)
VI.4) Procedures for review
VI.4.1) Review body
Glasgow Sheriff Court
Glasgow
UK
VI.5) Date of dispatch of this notice
25/03/2026