Despite the Convention of Scottish Local Authorities' policy of non co-operation over structure reform, six regional councils and 21 districts responded to a Scottish Office request for 1994-95 spending estimates.
The figures reveal enormous variations. Tayside RC has put its case for an extra £4.3 million spending, while Dumfries and Galloway RC claims it will need just an extra £260,000. Overall estimates from district councils were lower than the £11.8m figure submitted by the six regions, the Scottish Office confirmed this week.
Tweeddale DC said it anticipated no extra spending at all.
Fife RC stressed its figure of £3m was a very rough estimate of which about £1.3m related to staffing. Another £1m was earmarked for computer systems.
Borders RC said the bulk of its £750,000 estimate related to planning for elections to the new council in April 1995 and to preparing recommendations on service delivery.
Dumfries and Galloway put its costs at £260,000. This mainly reflected provisions for additional staff. The costs of electing the new council and new financial systems, the bulk of which would fall in 1995-96, were specifically excluded, said director of finance Ian Stewart.
'We were fairly realistic and took the view that a lot of management effort in 1994-95 would come from existing resources', Mr Stewart said.
Strathclyde, Central and Lothian RCs followed COSLA's policy of non co-operation.