Aberdeen, Falkirk, West Lothian and West Dunbartonshire councils say finance secretary Derek Mackay’s plans would result in unacceptable cuts to services.
Mr Mackay is negotiating for the support of opposition parties to approve the minority SNP administration’s tax and spending plans. Holyrood commmittees also published a series of reports outlining concerns about Mr Mackay’s budget.
Points raised by MSPs on the education committee included concerns about the flagship Curriculum for Excellence policy. The committee report said more resources were required to develop the policy.