A HEALTH board which has already been bailed out by the Scottish Government is projecting a £15.6 million overspend this year.
NHS Highland, which had to be given £2.5m last year to prevent it going into the red, is looking to save a massive £22.4m before the end of March 2015.
In papers going to next week's health board meeting, NHS Highland's director of finance Nick Kenton says the most significant forecast overspend, £10.5m, relates to Raigmore Hospital in Inverness.
It is the largest hospital in the Highlands and Islands but Mr Kenton says there are serious pressures relating to additional activity, waiting time initiatives, reviews of the nursing establishment and the use of medical locums.
It is not the first time the hospital has caused the health board financial problems. In the last financial year its most significant overspend again related to Raigmore Hospital, which burst its budget by £9.5m.
It meant in March this year NHS Highland was one of four health boards which had to be bailed out to the tune of almost £10m by the Scottish Government to prevent them going into the red.
But NHS Highland is determined to tackle its shortfall. Mr Kenton will report to the board next week that a "significant effort" is needed to achieve break-even.
"A £15.6m forecast overspend does give significant cause for concern, particularly when compared to previous years," his report says.
Mr Kenton will say his forecast assumes that all but £3m of the "challenging" savings target of £22.4m set for the year will be achieved, and this is reflected in his report.
But Scottish Labour's health spokesman Neil Findlay said: "The health secretary cannot stand idly by as health boards continue to struggle, he needs to act now to protect our NHS and conduct an urgent wholescale review to ensure it is fit-for-purpose and he needs to do so before it's too late."
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