MORE than 100 jobs are set to go at Clackmannanshire Council, following the approval of the budget.

It is expected the equivalent of around 107 full-time positions will be "impacted" this year -- 26 of these are vacant -- it was heard at a special council meeting today (Tuesday).

They will go via voluntary redundancies, with councillors outlining their opposition to compulsory redundancies within the workforce.

The General Services and HRA Revenue and Captial Budget for 2016/17 was passed with votes from SNP councillors and independent councillor Archie Drummond.

However, Labour councillors spoke out against the paper - saying they couldn't support the "draconian cuts" proposed.

Council leader, councillor Les Sharp said: "Without a doubt, this has been a challenging year. However, I believe we have presented a very robust budget from a very transparent process.

"There will be significant financial provisions for those who choose to leave the council's employment.

"We are committed, as far as possible, to protecting jobs, and have reiterated our position against compulsory redundancies."

Councillor Craig Holden described the budget as "honest" while former council leader Gary Womersley said "it was to the council's merit" that the budget did not contain a policy on compulsory redundancies.

Donald Balsillie then added: "We can't sugar coat this, we have to reduce the headcount of the council. Hopefully, through a process of non-filling of vacant posts and early retirement this process will be less painful.

"Moving forward, this budget is as positive as a it can be."

Councillor Bobby McGill referred to the budget as "draconian cuts to some of the most essential services delivered to the most vulnerable in the community".

He added: "It will hit the worst off in the community the hardest and if we vote with this then we will be complicit."

Councillor Janet Cadenhead also told the chamber that over the last four years, the SNP administration had spent £15million on balancing the last five budgets, with the council "living beyond its means" as a result.

She said: "The damage done in the past four years has left us in this situation. They [the SNP] have squandered the family silver and were kicked in the teeth by their own Scottish Government."

Councillor Cadenhead then criticised the SNP for "showing more loyalty to their party than the community" they represent, before concluding: "We are not in a good place. Who could support this?"

This financial year, the budget includes no increase in the level of council tax -- with Band D remaining at £1148 -- and will see the utilisation of £1.379m of uncommitted general services revenue reserves.

Meanwhile, £2m of anticipated uncommitted revenue reserves and £2m from the capital receipts reserves will go to the employment fund in 2016/17.

Housing rent is set to increase by 3.5 per cent, burial charges by 25 per cent and Mobile Emergency Care Services charges by 10 per cent.

There will be a saving of £363,000 through a review of the working week, role flexibility and other terms and conditions, while reducing funds to third sector organisations will save £94,810.