CONCERN about gaps in the ­long-term planning of the NHS in Scotland were raised by official auditors today.

Public spending watchdog Audit Scotland also reported signs of growing strain on the health system, which is having to cope with tighter budgets and a growing number of elderly patients.

The watchdog's experts have called for a greater focus on ­financial planning for the future in their evaluation of NHS finances, although all health boards did meet their budget targets last year.

Scottish health boards spent £10.9 billion over the 12 months to April 2013, which is almost one-third of total public spending in Scotland.

Health boards ended the year with a surplus of £16.9m, but they will need to identify savings of about £268m to break even this financial year - and it is repeatedly being reported that easy targets for savings have been exhausted.

Gemma Diamond, project manager for Audit Scotland, said: "We really noticed in 2012-13 some of the pressures are starting to show, in terms of waiting times targets not being met, increased use of agency and bank staff - where there has been decreases in expenditure in previous years -and increases in vacancy rates of consultants and nurses.

"There are a range of pressures that we have seen this year that have not been present in previous years as much."