NHS Ayrshire and Arran is latest health board to warn the Scottish Government that cash saving measures will fail to balance the books.
Speaking to MSPs of the health and sports committee at Holyrood this week, the health board confirmed it will be unable to repay a £23m brokerage loan from the Scottish Government next year, despite proposed plans to close a cancer treatment centre in Ayr.
The loan was the first issued to the board after it was unable to balance its budget in the year 2017/2018.