The leader of Aberdeenshire Council has warned the local authority faces having to find millions of pounds ahead of its budget next month.
The Scottish Government put forward its proposed budget for the next 12 months, promising increased funding for local government.
Aberdeenshire would receive more than £455 million if the budget is approved.
But leader Jim Gifford said the council faced having to fill a deficit of £27m, and was adamant the local authority would receive a real-terms reduction due to additional demand for services.
He said: “This is hugely disappointing when we knew that the UK Government had allocated an additional £3 billion pounds to Scotland for this year – an increase of 4.4 % – and we get nothing.
“Setting our budget next month is going to be extremely challenging and we can only hope that the wheeling and dealing that will now take place in order to get this budget through the Parliament will produce substantial, additional cash for councils.”
The Scottish Government’s local government secretary Aileen Campbell said: “This budget provides a fair settlement for our partners in local government and supports vital public services across Scotland.
“This increased settlement will ensure fair, sustainable funding for local authorities.”