Tayside health board is planning to take legal action against two of its former senior managers in a bid to recover overpayments of £26,000.
The action is being undertaken by the central legal office on behalf of Tayside against former general manager Lesley Barrie and former director of commissioning and strategic management Nigel Young.
Both Ms Barrie and Mr Young were found to have awarded themselves and 55 other staff a total of£113,000 in inflated salary increases and bonuses between 1995 and 1997.
The subsequent inquiry by Borders health board chair David Kilshaw found the payments unjustified and called for the outstanding sums to be repaid by all staff.
Ms Barrie was found to have been overpaid by£16,119.
A spokesman for Tayside health board confirmed that 'the vast majority of staff have repaid the money which was overpaid to them'.
But he said that 'the outstanding sums owed by Ms Barrie and Mr Young remain unpaid'.
Both Ms Barrie and Mr Young resigned from the board before they were due to appear before an internal investigation into the matter.