A Perthshire councillor is "disappointed" after a council committee voted to "squirrel away" £1.2 million of taxpayers' money rather than "fund immediate priorities".
Carse of Gowrie representative Alasdair Bailey accused fellow elected members of "effectively borrowing £1.2 million from residents".
He said the "significant amount" was equivalent to 1.4 percentage points on the council tax rate.
On Wednesday, February 2 Perth and Kinross Council's strategic policy and resources committee approved an update on its 2021/22 revenue budget.
It won the approval of everyone on the committee except Labour councillor Alasdair Bailey who voiced his dissent.
The Carse of Gowrie councillor - part of PKC's Independent and Labour trio - failed to garner support for his amendment from Conservative, SNP or Lib Dem ranks.
Cllr Bailey's amendment asked to transfer £270,000 on equipment for the primary school not yet built in Bertha Park, £300,000 for future temporary (decant) education accommodation and £638,000 for financial insecurity "for future years" to uncommitted general fund reserves.
He said this would mean the money would be available when councillors set the 2022/23 revenue budget.
PKC's chief accountant Scott Walker had told councillors it was "prudent" to create capacity now within PKC's revenue budget because "opportunities going forward will be tougher as budgets get tighter".
He said: "We're being prudent in putting money aside now."
The updated revenue budget was moved by Conservative convener John Duff as "sound and prudent financial management" and seconded by Conservative council leader Murray Lyle.
Putting forward his amendment Cllr Bailey said: "What the administration is proposing here is that we put £1.2 million pounds to one side to spend on things some of which aren't needed until 2026 and others that have no fixed date attached.
"Doing so ties the hands of council when we sit to decide budget priorities in a few weeks from now.
"At that budget meeting - in a few weeks' time - we will also have to set a council tax rate. If we have to set that rate without access to this £1.2 million then we have to set it higher than we would otherwise because this money isn't available to tackle this coming year's priorities.
"One million pounds is equivalent to about 1.4 percentage points on the council tax rate.
"If we accept the recommendation in the paper today then we are effectively borrowing £1.2 million from residents in order for that money to sit in a pot ready for things that aren't happening until future years."
The rest of the committee approved the Conservative motion.
After the meeting Cllr Bailey told the Local Democracy Reporting Service: "I’m disappointed that councillors today moved to tie our hands just a few weeks ahead of the budget meeting.
"As a result, we’re now going to have a significant amount of money sitting in the bank whilst we are forced raise taxes to fund immediate priorities."
