Auditors say budget constraints and cost pressures are putting council finances under 'severe strain'.
These areas, along with environmental services and culture and leisure, are where a new Accounts Commission report concludes service performance was "at risk or declining".
He added: "To some extend they are not encouraged to do that because they only get one-year settlements, typically, from the Scottish government."It won't necessarily put more money on the table but at least it will allow them to get a settlement over three, five years, whatever to allow them to plan ahead better."Mr McKay would not be drawn on whether Scotland had too many councils and said that was a matter for politicians.
Monifieth resident Emily Hendry, 64, said: "It's going to affect the community, a lot of the older generation stay here and they don't have cars.Emily Hendry said closing the Monifieth recycling centre would affect older residentsHe said he had some sympathy for councils, but would "just like to see them spend money wisely."
Analysis by Audit Scotland shows spending on children's services and adult social care has been protected and increased because of Scottish government policy directives over the last decade. 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.
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