Special Boards
The National Health Service in Scotland (NHSScotland) is principally organised into 14 geographic health boards, and a number of special boards, each of which is a self-accounting body reporting to the Scottish Government Health Department (SGHD).
The expenditure incurred by the special boards is included along with the 14 health boards in the total net operating costs for NHSScotland (£11.9 billion), as reported in R086 
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The main Costs Book reports are structured to cover the expenditure and activity at the 14 health boards and two of the special boards (Golden Jubilee National Hospital and the State Hospital). However, for many years the Costs Book has also collected and published information on two other special boards - Scottish Ambulance Service and National Services Scotland (NSS), along with one of the divisions of NSS, the Scottish Breast Screening Programme - that also provide direct patient care. The reports for these organisations are not included in the main Costs Book reports and are shown separately here:
