Mr Gibson asks what additional funding streams could be made available.

Ms Macgregor says some of the funding from health and wellbeing could be shifted to the council funds, as their role in that agenda is incredibly important.

She says that money is better spent across the piece rather than just in the health and wellbeing portfolio.

Her colleague Vicki Bibby adds there should be a discussion about a more sustainable funding framework for local government.

Mr Gibson says he will ask the government if there's anymore additional funding.

Jim Boyle, Chair, CIPFA Scottish Directors of Finance Section, says he's here to highlight the impact that cuts are having.

He says there's an accumulative impact after several years of cuts. 26 out of the 32 councils have used reserve funding to keep going, and that could be more this year.

SNP MSP Kenneth Gibson asks if ministers explained where is the cash to address the £95m deficit.

Vicki Bibby from Cosla replies no, but there are discussions ongoing with the government.

Mr Gibson says, given the police are asking for more money and everyone else is asking for more money, where does this £95m come from.

Councillor Gail Macgregor says it is not in her gift to make these decisions for a minority government.

She does not believe there is no additional funding left for the budget negotiations, and there must be some for a deal with another party.

The Cosla representative points out 33,000 local government workers have lost their jobs in the last nine years.

Image source, Scottish Parliament

Read more of the submission in the committee papers here., external

Deputy convener Sarah Boyack asks what underfunding actually means.

Ms MacGregor says 30% of their budget is unprotected, which is the only funds they can dip into to cover shortfalls. That's things like parks, and climate change, she adds.

David Robertson from the Society of Local Authority Chief Executives says communities are starting to notice the shortfalls - with grass cutting and road repairs being affected most.

Ms MacGregor adds that capital funding budgets aren't yet accessible.

Ms Macgregor says there are real concerns for councils and our communities

Committee convener James Dornan insists the government says local government funding is increasing by £303m in real terms and asks why Ms Macgregor is complaining.

Ms Macgregor replies the actual increase is £495m, but there is £59om of additional Scottish government policy commitments, leading to a revenue deficit of £95m.

She says the Scottish government has not provided full funding of all of its ring-fenced commitments.

Committee convener James Dornan explains the focus of today's evidence session is on local government funding next year.

Councillor Gail Macgregor from Cosla says the budget as it stands will have a detrimental impact across all our communities.

Ms Macgregor says it's not just revenue funding that is causing concerns, but also significant cuts to capital funding, she adds.

First up giving evidence on the budget 2020-21 are:

• Councillor Gail Macgregor from Cosla, external (the Convention of Scottish Local Authorities)
• Vicki Bibby from Cosla
• Jim Boyle from CIPFA, external (the Chartered Institute of Public Finance and Accountancy) Scottish Directors of Finance Section
• David Robertson from Solace, external (the Society of Local Authority Chief Executives)

Read the committee's papers here., external

Image source, PA Media

The sofa of Scottish government budgeting has been thoroughly rifled. All possible hiding places for stashes of cash, for use in a potential budget deal with opposition MSPs, have been cleaned out.

There's nothing stuffed down the back, insists stand-in finance secretary Kate Forbes. "Every available penny is on the face of the budget." No, this is not like previous years, she tells a sceptical Tory, Murdo Fraser.

So if opposition parties have more for councils at the top of their list of demands, the stand-in finance secretary says they're going to have to say where it comes from.

This was the public message to Holyrood's finance and constitution committee, ahead of private meetings with representatives of Conservatives, Greens, Liberal Democrats and the Convention of Scottish Local Authorities. Labour's team is scheduled to meet her next week.

• Read more of Douglas Fraser's analysis here

Image source, Scottish Parliament

Read more of the submission in the committee papers here., external

Image source, SPICe

SPICe have produced a summary and analysis of the local government budget for 2020-21, and the provisional allocations to local authorities, external.

First, using the numbers in the budget document:

• The combined general revenue grant + non-domestic rates income figure (i.e. the amount of money to deliver services over which local authorities have control) falls slightly in real terms in 2020-21, by 0.2%, or by £15.0 million.
• Once specific, ring-fenced resource grants are included, then the combined figure for the resource budget increases by 1.8% in real terms, or by £174.6 million
• The total capital budget sees a decrease in real terms this year, of 30.9%, or £334.8 million, mostly driven by a decrease in general (as opposed to specific) support for capital.

• In this briefing there is an update of some of the historic calculations from 2013-14 to 2020-21 – this shows local government revenue budget reduced by 3.8% in real terms (or -£404.8 million), but the Scottish government's fiscal resource budget limit from HM Treasury, plus NDRI, increased in real terms over the same period, by 2.6% (or £795.2 million)

The Convention of Scottish Local Authorities has warned the Scottish government’s budget will hit vulnerable communities the hardest.

Cosla says the government has inot considered successive years of cuts, or rising inflation and demand and have therefore put council services at risk.

The organisation argues the announcement of an additional £495m for councils is misleading to communities.

Image source, Cosla

It points out councils are required to deliver an additional £590m worth of new Scottish government policy commitments, resulting in a cut to council budgets of £95m.

This doesn’t account for inflation and therefore the real terms cut to the Local Government revenue budget is nearer £300m.

The draft capital budget is equally as devastating, argues Cosla, saying whilst £54m of new capital money has been announced this is negated by £171m worth of Scottish Government commitments.

This leaves a £117m cut to core capital budgets of 17%.

Again, if inflation is included this is a real terms cut to capital budget of £130m.

The Local Government and Communities Committee , externalwill shortly take evidence on the 2020-21 budget from:

• Councillor Gail Macgregor from Cosla, external (the Convention of Scottish Local Authorities)
• Vicki Bibby from Cosla
• Jim Boyle from CIPFA, external (the Chartered Institute of Public Finance and Accountancy) Scottish Directors of Finance Section
• David Robertson from Solace, external (the Society of Local Authority Chief Executives)

Image source, bbc/PA/Getty Images

...and then from:

• Finance Secretary Kate Forbes
• Local Government and Communities Secretary Aileen Campbell

They are joined by Scottish government officials Graham Owenson and Shirley Laing.

Read the committee's papers here., external

Image source, Getty Images

Welcome to BBC Scotland's Holyrood Live coverage of the Scottish Parliament on Wednesday 19 February 2020.

The issue of council funding is the focus of the Local Government and Communities Committee's scrutiny this morning.

Cosla will be joined by the Chartered Institute of Public Finance and Accountancy, and the Society of Local Authority Chief Executives in the first evidence session beginning at 09:30.

Then Kate Forbes will return to the fray, this time accompanied by the Communities and Local Government Secretary Aileen Campbell, to put the government's case on council funding.

Scottish Labour will lead a debate in the chamber for most of the afternoon, focusing on the NHS.

There are two member's debates, one calling for a ban on smoking in play parks and outdoor sports facilities, with the other celebrating the uncovering of the Cochno Stone.