That the Parliament notes the financial problems in NHS Ayrshire, Tayside and Lothian; understands that these issues are being faced across Scotland; notes the ongoing lack of transparency on the state of board and integrated joint board finances; calls for the immediate publication of the current financial position for all NHS bodies and for a progress review of integrated joint boards, and believes that, failing sustained and immediate action, the Cabinet Secretary for Health and Sport should be held accountable for the ongoing problems.