The SNP's initial comments and questions include:

• Why has there been no public consultation and debate as there was last year?
• Why are proposals being publicised so late in the day this year? Is the Labour Group trying to stifle debate?
• Are "efficiency savings" of £31.1 million another name for cuts?
• Is the creation of £10 million in reserves a luxury the Council cannot afford?
• Why does the Labour Group stick to the archaic tradition of not announcing the proposed Council Tax increase until the day of the budget?
• Virtually all of the "service investment" of £37 million is outwith the Council's control. Either it is ring-fenced money from the Scottish Executive or has been forced on the Council by external factors.

The Council meets on 9th February to set the budget.