The Local Government Information Unit's (LGiU) 2025 State of Local Government Finance in Scotland report says Integration Joint Boards (IJBs) are an ineffective way to allocate resources, a financially precarious burden on councils and an unnecessary confounding factor in determining accountability.
One survey respondent said: ‘I think that Integration Joint Boards should be abolished so that there is clear accountability for spending by councils and health boards rather than having a third entity that both funded bodies can blame for the problems. The real problem is too little money in the system for the many responsibilities that have been mandated. It really did work better before we had IJBs.'
The report calls for the suitability of IJBs as a system to be reviewed alongside any future review of adult social care provision before their operation contributes to any more serious collapse in councils' financial sustainability.
The report warns local authorities are ‘close to effective bankruptcy'.
Adult social care was identified as the greatest immediate and long-term financial pressure.
A Scottish Government spokesperson said: ‘The Scottish Government has provided a record settlement for local government and committed £21.7bn to the health and social care budget in 2025-26, demonstrating our continued investment in the services that matter most to people across Scotland.
‘We recognise there is more to do to improve social care and we remain committed to meaningful reform. While our proposals to reform Integration Joint Boards as part of the National Care Service did not receive the support needed to progress, our focus on putting people at the heart of the system has not changed.
‘The integration of health and social care planning is essential to ensure services are well-coordinated and responsive to the population's evolving needs. As part of our National Care Service reforms, we therefore reached agreement with COSLA and local government to drive improvement through the existing statutory framework of Integration Joint Boards.
‘Through the National Care Service programme and the delivery of the Service Renewal Framework, we are taking practical steps towards our vision of a Scotland where people live longer, healthier and more fulfilling lives.'
