Publication: Integration Joint Boards: Financial analysis 2021/22

by Accounts Commission

Scotland’s Integration Joint Boards (IJBs) face considerable financial challenges and immense pressures on their workforce. IJBs have reached the point where significant transformation will be needed to ensure the long-term capacity, financial sustainability and quality of services individuals receive.

Main report
File type:
- pdf
File size:
527.88 KB

All files

News release
File type:
- pdf
File size:
103.52 KB
Video transcript
File type:
- rtf
File size:
96.08 KB


Dr William Moyes, Chair of the Accounts Commission, talks about the report

A transcript of this video is available to download with the other files on this page.


What is integration? A short guide to the integration of health and social care services in Scotland.
What is integration?
IJB largest service areas
IJB largest service areas
Pie graph illustrating Fife IJB revenue budget 2021 to 2024
Illustrative IJB spending
Surplus as a proportion of net cost of services
Exhibit 1
2021/22 Savings performance
Exhibit 2
2021/22 reserves
Exhibit 3
2021/22 year-end IJB reserves as a proportion of the net cost of services (excluding Covid-19 reserves)
Exhibit 4
2022/23 IJB funding gap, excluding Covid-19 related costs, as proportion of 2021/22 net cost of services
Exhibit 5
2021/22 IJB funding gap planned action
Exhibit 6