Mr McIntosh, former chief executive of Strathclyde, said part of the fees received by the agency went back to the Convention of Scottish Local Authorities.
The consultancy firm that is favourite for the contract to identify savings in Shetland's education budget (TESS, last week) has replied to criticism of the need for outside advice. Neil McIntosh, of Cosla Consultancy, said: "We have experts on education and on remote and rural areas."
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