Councils in Scotland are having to prop up integration joint boards (IJBs), the spending watchdog has warned.
In its annual report into local government finances, the Accounts Commission said most of the bodies created to manage local health and social care services were unable to deliver services within their budgets and needed extra money from health boards and councils.
The report also found that while councils received £500m more from the Scottish Government in 2019/20, around 40% of this was ring-fenced for expanding early learning and childcare.
Interim chair of the Accounts Commission, Elma Murray, said: 'COVID-19 has fundamentally affected local government services, increasing their reliance on working with their partners and communities.
'The financial impact of the pandemic on our public services is extreme and creates increased uncertainty of how those services will be provided in the future.'