An Audit Scotland study on the financial performance of the NHS found all 23 boards met their budget targets for the fourth year running in 2011-12.

BBC: Medical money

But the government said the report had been based on a National Audit Office study which focused on "very early days" in the service, since when significant changes and a "marked improvement" had been made.

BBC: Prison education scheme 'failed'

But a study last year by the Audit Commission suggested that only half of GPs believed it was important to look for the signs of dementia, because it is incurable.

BBC: Dementia patients 'kept in the dark'