Scottish councils face having to cut back services even while raising local taxes to balance the books, a leading councillor has claimed.
Alison Evison, who leads council umbrella body Cosla, said not enough funding is on offer from Holyrood.
She said the only question over council tax rises was how big they would be, and that it was “probably inevitable” that services would face cuts too.
The Scottish government insists it has treated local authorities fairly.
Public finance minister Tom Arthur told MSPs on Wednesday that the government did not “underestimate the challenges” to local government, but questioned where additional funds would come from when the full budget has been allocated.