Contract Opportunities

Audit Services for NHS Greater Glasgow & Clyde Funds

NHS Greater Glasgow and Clyde seek to appoint a suitably qualified organisation(s) to perform an external audit on two groups of funds: the ‘Endowment Fund’ and the ‘Private Patient Fund’. 

The contract will be awarded for 3 years, with 2 x 12 month optional extensions. Please see a brief description of the two funds requiring to be annually audited:

Endowment Fund: The Greater Glasgow and Clyde Healthcare Charity (formerly the NHSGGC Endowment Fund) is a charity registered with OSCR (SC005895), comprising in excess of 1,700 individual funds for the benefit of patients and staff. Endowments are money or properties donated to the Health Board, held in trust for purposes relating to services provided under the National Health Service (Scotland) Act 1978. 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.

Private Patient Fund: NHS Greater Glasgow and Clyde (the operating name of Greater Glasgow Health Board) administers £2.5 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 funds are administered locally at hospitals, which keep separate accounting records, out with the Boards normal ledgers, reflecting that these funds are not NHS assets and are held on behalf of patients.

You can view the contract notice on Public Contract Scotland. Please note bids will need to be submitted on PCS-T.

Tender Deadline: 26/01/2026 at 13:00.