Expenditure will include the costs associated with the board’s responsibilities for the planning and commissioning of health care for its resident population (such as statutory reporting, strategic planning, commissioning of health care and financial projections), but not those costs associated with the provision of health care and other non-clinical services provided by the board.BudgetsThe total budget of each board is their Revenue Resource Limit (RRL) which is reported in their annual accounts.In 2000-01, before resource budgeting was introduced to the Scottish Executive, boards did not have a RRL therefore for 2000-01 their budget has been assumed to be their Total Revenue Allocation which was also reported in their Annual Accounts.PopulationThe figures for the population of each board area is taken from Report 086 of the Cost Book, no figures are yet available for 2004-05.Management(b) The amount spent by each NHS board in each of the last five years on management, expressed both as (i) a percentage of total budget, and (ii) per head of population was: 2000-01 2001-02 (£000) % Cost Per Head (£) (£000) % Cost Per Head (£) Argyll and Clyde 22,884 5.41% 54.04 23,896 5.80% 56.43 Ayrshire and Arran 18,632 5.17% 49.90 20,259 5.73% 54.26 Borders 6,753 6.34% 63.17 7,241 7.11% 67.74 Dumfries and Galloway 8,662 5.67% 59.41 8,939 5.99% 61.31 Fife 16,066 5.14% 45.85 19,397 6.37% 55.36 Forth Valley 11,828 4.52% 42.55 12,637 5.04% 45.46 Grampian 29,609 6.19% 56.57 31,862 6.93% 60.88 Glasgow 72,357 7.45% 80.01 74,003 7.78% 81.83 Highland 10,263 4.86% 49.20 12,041 5.88% 57.72 Lanarkshire 33,315 6.61% 59.28 35,659 6.96% 63.45 Lothian 48,099 6.65% 61.38 47,758 6.65% 60.95 Orkney 885 3.85% 45.43 1,076 4.92% 55.24 Shetland 872 3.16% 38.86 1,152 4.25% 51.34 Tayside 35,005 8.29% 90.80 30,434 7.19% 78.95 Western Isles 1,947 4.88% 71.63 1,992 4.87% 73.29 317,177 328,346 2002-03 2003-04 (£000) % Cost per head (£) (£000) % Cost per head (£) Argyll and Clyde 25,680 5.90% 61.04 25,548 5.42% 61.27 Ayrshire and Arran 22,454 5.89% 60.97 24,387 5.86% 66.42 Borders 7,882 7.18% 73.70 7,790 6.26% 71.94 Dumfries and Galloway 9,212 5.77% 62.34 7,438 4.13% 50.53 Fife 19,142 5.93% 54.74 22,823 6.31% 64.85 Forth Valley 15,764 5.85% 56.45 17,285 5.97% 61.80 Grampian 34,923 6.98% 66.41 35,849 6.78% 68.49 Glasgow 81,850 7.91% 94.28 92,369 8.38% 106.62 Highland 12,663 5.70% 60.61 13,775 5.63% 65.88 Lanarkshire 36,903 6.82% 66.70 40,907 7.22% 73.91 Lothian 57,599 7.70% 73.94 58,732 6.36% 75.30 Orkney 1,260 5.29% 65.56 1,245 4.85% 64.48 Shetland 1,280 4.24% 58.29 1,556 4.90% 71.13 Tayside 33,260 7.50% 85.56 34,813 7.36% 90.06 Western Isles 2,037 4.56% 77.01 2,355 5.01% 90.21 361,909 386,871 ManagementThe figures for Management costs are taken from Scottish Financial Return (SFR) 5.2, which is completed by each hospital and submitted to the NHS National Service Scotland...