Seven health boards received £230m in bailout loans from the Scottish government last year, despite record levels of NHS funding.
The figures were revealed in the annual review of the NHS by spending watchdog Audit Scotland.
New analysis shows that in total, health boards have received just over £500m in bailout loans from the Scottish government in the last six years – and just £7m has been repaid.
Audit Scotland warned that the NHS was “not in a financially sustainable position” but the Scottish government said it was “making good progress” in transforming health services.
In its annual review of the NHS, the watchdog returned to a number of familiar themes from previous years – including increased patient demand, emergency care pressures and waiting times targets not being met.