SCOTLAND'S largest council has detailed where it plans to make the bulk of cuts and savings in the next financial year.

Officials have drawn up a list bridging all but around £5 million of the looming £29 million black hole for the year 2015/2016.

Insiders have dubbed the next financial 12 months as "the good year", with the 2016 to 2018 expected to see the need for cuts in excess of £100 million.

Councillors are now expected to make recommendations for the remaining £4.6 million in time for next month's budget.

Major savings include £1 million by reviewing how people with learning disabilities and older people are transported to residential and day centres, with a further £3 million found by providing alternatives to residential care.

Education bosses plan to save £400,000 by reworking school breakfast clubs for pupils. In future, only one breakfast club will operate in 10 areas where two schools are close together. Children will be escorted back to their own school when they have finished their meal.

It has already saved almost £2 million by cutting funding to the Glasgow Association for Mental Health (GAMH) by 40% as part of an overall review of mental health services throughout the city.

Officials have saved a further £1 million via new uniform approach to charging, which is expected to yield beter cash collection and recovery and reduce bad debt from residents.

The introduction of more residents parking zones is predicted to generate £2 million, with overhauls of back office functions and "technical adjustments" bringing in several more million pounds.

Almost all the £25 million was compiled by council officers with delegated authority to adjust their budgets, with only GAMH a political decisions.

But the council's SNP has hit out at the recommendations, adding: "We are all very aware of the pressure that public finances are under as a result of Westminster's austerity cuts, but piling yet more austerity on top is the wrong response.

"Glasgow Labour are balancing their books again at the expense of Glasgow's most vulnerable, and simply storing up more expense in future by making illogical, short-sighted cuts to preventive care and support services."