Local authorities have 'gone beyond the point' where making savings is enough, Audit Scotland warns.
In Aberdeen, campaigners have been, while in West Lothian a number of leisure centres are earmarked for closure.
The Audit Scotland report highlights how 23% of council budgets were ringfenced or directed for national policy initiatives in 2021/22 - up from 18% in the previous year. However, the remaining "unprotected" services have borne a "disproportionate level of spending reductions", according to auditors. She added: "The report also recognises the huge challenges councils face due to budget constraints, increased cost pressures and demand, and increases in directed and ringfenced funding.
The party called on the first minister to "come good on his promise of a New Deal for local government as soon as possible".
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