Audit Scotland report warns local authorities against job cuts as management struggle to balance the books.
Cutting staff numbers is not the answer to balancing the books, that's the warning to Scottish councils in a report published today.
Audit Scotland says local authorities will be required to make 'substantial savings' over the next four years, with choices on how to address funding gaps becoming increasingly difficult.
Fife Council must make savings of £100 million over the next four years, 700 jobs losses are proposed to help deal with this.
Council umbrella body Cosla has described the report as "bland'' and a "tick-box exercise''.
Douglas Sinclair, Chair of the Accounts Commission Scotland, says redundancies are not sustainable.