Schools have become embroiled in a fresh bureaucracy row over a flagship scheme to close the attainment gap between rich and poor pupils.
The Scottish Government has targeted £750 million at schools in deprived areas under the Attainment Fund with future money secured through increases in the Council Tax.
However, the Educational Institute of Scotland (EIS) teaching union said the scheme was becoming bogged down in red tape.
The EIS has recently suspended industrial action after a breakthrough on workload concerns in secondary schools, but is still fighting to cut back on unnecessary bureaucracy.
Larry Flanagan, general secretary of the EIS, said: "The money is very welcome, but the level of paperwork that is involved is overly bureaucratic.
"It smacks of the need to have an accountability trail rather than getting on with trusting teachers which is what the government says it wants to do."
However, John Swinney, the Education Secretary, said it was crucial that the government had a complete audit trail when public money was being invested.
He said: "There is obviously a necessity to ensure that we properly account for the use of public money. What I have got to make sure is that all of these measures are accompanied by the most appropriate level of administration.
"I don't want that to be burdensome. I want it to be undertaken in a fashion which enables leading teachers to be leading teachers and not to be burdened by bureaucracy."
Mr Swinney went on to insist that he did not want to turn headteachers into "bureaucrats or accountants" amid concerns plans to empower them could further increase their workloads.
Headteachers could be handed substantial new powers as part of Mr Swinney's review of how schools are run with extra funding as part of work to close the attainment gap between the most and least disadvantaged pupils.
At a conference for headteachers hosted by the EIS, Mr Swinney was challenged over the impact of such changes on bureaucracy in schools.
Mr Flanagan, said: "We don't have any difficultly with direct funding to schools. It's very valuable money and it will make a difference, but it does not require headteachers to become internal auditors.
"We are absolutely opposed to any development which creates additional bureaucratic management for us in primary or secondary. There has to be a mechanism there that ensures this doesn't just create additional workload."
Headteachers attending the conference in Edinburgh also raised "serious concerns" over the increased bureaucracy which could come as a result of Mr Swinney's governance review.
They said issues such as school buildings and personnel could become an "increased focus" for headteachers while also noting the "pace of change" was too quick.
Mr Swinney responded: "My vision of headteachers is as a cohort of educational leaders the length and breadth of the country leading educational reforms in schools across Scotland.
"We can't afford as part of the governance review to turn headteachers into bureaucrats or accountants or the other charges that have been libelled at me. I want to turn headteachers into educational leaders."
He said the governance review, which will run until January 6, with the Government seeking views from children, parents, teachers and the wider community, was an "open consultation".
"If you don't want to be bothered by the buildings ... tell me that. But tell me what would make a difference, to enable you to do what I am asking you to do, what I really need you to do, which is to lead education in your school," he said.
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