Hospital management and administration expenditure for NHS Board areas from 1995 to 2003 was as follows: Board (£000s) 1995-96 1996-97 1997-98 1998-99 1999-2000 2000-01 2001-02 2002-03 Ayrshire and Arran 14,394 14,203 15,722 15,672 15,927 18,632 20,259 22,454 Borders 4,735 5,132 5,332 5,432 6,605 6,753 7,241 7,882 Argyll and Clyde 18,987 19,441 20,070 20,655 20,196 22,884 23,896 25,680 State Hospital 1,343 1,334 1,241 1,649 1,836 1,928 2,399 2,401 Fife 14,078 14,607 13,914 15,039 15,009 16,066 19,397 19,142 Glasgow 70,067 68,935 66,523 63,064 60,056 72,357 74,003 81,850 Highland 12,671 10,870 10,828 11,295 10,674 10,263 12,041 12,663 Lanarkshire 23,272 25,101 27,844 29,017 30,279 33,315 35,659 36,903 Grampian 27,746 28,147 26,752 23,053 27,188 29,609 31,862 34,923 Orkney 647 698 711 712 731 885 1,076 1,260 Lothian 41,159 39,326 40,015 44,598 41,552 48,099 47,758 57,599 Tayside Total 24,369 25,117 25,706 27,138 29,925 35,005 30,434 33,260 Forth Valley 12,723 12,129 11,801 11,641 11,510 11,828 12,637 15,764 Western Isles 1,474 1,339 1,557 1,576 1,530 1,947 1,992 2,037 Dumfries and Galloway 7,897 8,210 7,605 8,544 8,806 8,662 8,939 9,212 Shetland 793 840 738 760 835 872 1,152 1,280 Total 276,355 275,429 276,358 279,844 282,661 319,102 330,745 364,310 These figures for management and administration expenses are taken from Scottish Financial Return 5.2, which is completed by each hospital and submitted to the Common Services...