Council leaders across Scotland are said to be "deeply disappointed" with First Minister Nicola Sturgeon and Finance Secretary Kate Forbes for refusing to intervene in a dispute over local government pay.
Cosla finance spokeswoman Gail Macgregor said the current budget settlement for local government "limits the options" for successfully resolving the dispute.
It came as Unison, the largest local government union in Scotland, started balloting 25,000 council workers over possible strike action.
