Figures for clinical services costs and non-clinical services costs are detailed in NHSScotland board annual accounts. Total expenditure by all special boards for clinical services costs and non-clinical services costs, with the exception of the National Waiting Times Centre and the State Hospitals Board for Scotland, taken from the boards’ annual accounts for 2013-14 are as follows: NHS special health boards clinical and non-clinical services costs from annual accounts 2013-14 Total clinical services costs £835,098 Total non-clinical services costs £309,293 S4W-23204