The year-end financialposition for each NHS board in each of the last five financial years was asfollows: Under/(Over)spend Against Revenue Resource Limit 2001-02 £000 2002-03 £000 2003-04 £000 2004-05 £000 2005-06 £000 Argyll & Clyde -3,538 582 -35,370 -59,492 569 Ayrshire & Arran 806 5,636 13,549 22,901 17,405 Borders -96 326 299 3,380 3,314 Dumfries & Galloway 60 2,311 5,491 9,455 14,223 Fife 17 2,978 2,366 5,400 4,582 Forth Valley -88 1...