The body representing councils in Scotland says that the Scottish government’s budget means a cut to local government core budgets of £95m.
The Scottish government last week said that £495m extra would be available for local authorities in 2020/21.
However, the Convention of Scottish Local Authorities (COSLA) said councils would be expected to delivery central commitments of £590m.
COSLA resources spokesperson Gail Macgregor said: “On the face of it this looks like a good Budget for local government with a cash increase of £495m and whilst we acknowledge this money, the reality behind this figure unfortunately is quite different.
“What we are left with when you factor in the Scottish government commitments of £590m – is a cut to local government core budgets of £95m.
“This is £95m in hard cash that will need to be taken out of front line services for communities.
“We campaigned hard to ensure that this position did not happen – it is disappointing our message has not been listened to.”