NHS Highland is facing a £2.3m funding gap despite already identifying £26.5m worth of savings.

Finance director Nick Kenton described its £28.8m savings target as the "most challenging the board has ever faced".

He will present the extent of NHS Highland's financial troubles at a board meeting on Tuesday, May 31.

The health board said £13m worth of savings had already been earmarked when it announced its 2016/17 budget in April, with other "opportunities" totalling £11.7m identified.

Mr Kenton said cutting the length of some patients' stay by half a day could save £2.8m and reducing stays in community hospitals by two days could bring down costs by £2.5m.

He reported: "A relatively small change of length of stay has a potential benefit of over £5m."

Mr Kenton said reducing delayed discharges and cutting the number of cancelled operations could also help.