Scotland's biggest health board has to find cuts of £42m this financial year as a result of the efficiency drive required across the public sector.

Douglas Griffin, finance director of NHS Greater Glasgow and Clyde, warned of the budget reduction in a letter to senior colleagues, saying it is because this year's funding is "significantly lower" than in previous years. He said there is a "substantial financial challenge in developing a deliverable financial plan".

This results partly from unexpectedly high pay settlements set at UK levels, he said, and explained the plan for £42m of cost savings and other initiatives will be required.

A similar level of financial cut is expected to affect other health boards around Scotland, all of which face the 2% per year efficiency savings required by Holyrood Finance Secretary John Swinney.

Labour's health spokeswoman, Margaret Curran, MSP for Glasgow Baillieston, said she was "horrified" by the cuts, adding: "Nicola Sturgeon will not want to be remembered as the minister for health cuts, but this is the first sign the SNP's decision to put less money than Labour into health is starting to have an impact on services."

A health board spokesman said the cuts would not have an impact on patient care but would come from "business restructuring and other efficiencies".

For the British Medical Association, a spokeswoman said: "We would hope any cuts would not impact on patient care and that local clinician and professional organisations are involved in discussions where cuts will be made."