A COSLA Spokesperson said:

"Distribution of funding is a joint process between Scottish Government and Local Government. Whilst complex, it is largely based on the principle of using needs based indicators, such as but not limited to population, to allocate the Local Government settlement between the 32 local authorities.

"This system is underpinned by joint Scottish Government and Local Government officer and political governance. Any change to the system must follow this robust governance process, and would require the agreement of both COSLA Leaders and the Cabinet Secretary.

"COSLA engages with all its members to understand local issues and pressures.

"Looking forward to the coming Scottish Budget, the key focus of COSLA is ensuring a fair settlement for Local Government across Scotland.

"It is vital that the essential services provided by local authorities to communities across Scotland are protected.

"This can only be achieved when the Scottish Government takes the decision to invest in Local Government and in those essential services."