The Scottish government’s monthly performance report says the financial overshoot will add up to a total of £85m by the end of the 2019/20 financial year, in a period when boards have been asked to make more than £400m in savings.
Government loans to make up the shortfall so far total just £55m. They will be split between Tayside, Highland, Fife, Borders and Ayrshire & Arran health boards, the document states.
No financial support has been set aside for four other boards that are predicting an overspend.
NHS Greater Glasgow & Clyde, Scotland’s largest health board which today was put into special measures, is reporting a year-end deficit of more than £25m.
Just four regional boards say they will balance the books: Orkney, Shetland, Lanarkshire and Grampian.
Meanwhile, NHS Lothian is reporting a small underspend.
Consolidated accounts for Integration Joint Boards show they are also struggling to find savings.
Half are planning to, or have already, dipped into their reserves to fill financial gaps.