Retrieved from <a href="https://www.parliament.scot/S5_Local_Gov/COVID-19_-_finanical_flexibilities_Cabinet_Secretary_for_Finance_to_COSLA_-_081020.pdf" target="_blank">https://www.parliament.scot/S5_Local_Gov/COVID-19_-_finanical_flexibilities_Cabinet_Secretary_for_Finance_to_COSLA_-_081020.pdf</a> She also highlighted the “recently announced extra £49 million, which can be used to top up support for ALEOs.” However, COSLA told us that through their initial cost collection work they “foresee that the estimated £90m made available by Scottish Government will be insufficient to compensate councils fully for the impact of COVID on income sources.”