Publication: Integration Joint Boards: Financial bulletin 2025/26 - Audit scope

This financial bulletin will provide an updated assessment of the financial position of Scotland’s Integration Joint Boards (IJBs) at 31 March 2026. As strategic planners and commissioners of community health and social care services, IJBs continue to face significant financial pressures arising from increasing demand and rising costs, and we will assess how IJB’s are addressing these challenges so that delegated services are sustainable.

The report will assess financial performance during 2025/26, the effectiveness of financial management arrangements, and the sustainability of services as reported through medium-term financial planning. It will examine how IJBs are responding to current and emerging financial risks, including pressures on service delivery and the potential impact of public sector reform.

Drawing on audited accounts, financial plans and engagement with key stakeholders, the audit aims to provide assurance to stakeholders, support scrutiny, and inform future decision-making on the sustainability of integrated health and social care services within a changing public service reform landscape.