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 1 392 410 407 Grampian -2,006 370 -4,804 -10,774 456 Greater Glasgow 503 12,135 5,010 12,103 12,284 Highland 546 442 2,522 1,838 1,369 Lanarkshire -4,890 -7,342 -21,208 -20,042 -8,393 Lothian -10,033 8,384 13,207 19,566 179 Orkney -227 - 34 60 50 Shetland -425 274 339 24 341 Tayside -4,510 4,330 4,298 4,460 1,141 Western Isles -565 201 -271 -738 -2,484 Common Services Agency 2,442 1,350 4,410 3,871 5,077 National Waiting Times Centre 40 1,985 1,601 3,991 Health Scotland -19 35 35 447 127 Mental Welfare Commission 42 46 -2 1,263 60 NHS Education 194 -948 2,585 7,732 10,960 NHS 24 8 -956 1,183 4,988 809 Quality Improvement Scotland -156 522 567 513 268 Scottish Ambulance Service 851 5 22 50 1 State Hospital - 131 1,948 1,994 2,860 It is not possible tocalculate the financial position of each hospital because the allocation andmanagement of funds...