REBEL councils which split from the umbrella body representing Scottish local government have a detailed blueprint for running their breakaway group.
The new entity, spearheaded by four Labour authorities, is now due to be in place by March 2015 as an alternative to Cosla, the umbrella body for councils.
Provisionally called the Scottish Local Government Partnership it comprises of Aberdeen, Glasgow, South Lanarkshire and Renfrewshire councils, with membership "open to all Scottish local authorities".
Last night Cosla described the proposals as 'disingenuous.'
A spokesman said the plans would not represent a direct alternative to its work as the organisation does not simply "cherry pick" certain issues, but represents councils across a broad range of policy areas.
Following a recent meeting, the Partnership's members said they had "agreed a purpose, a set of guiding principles, and ways of working and are currently establishing terms of reference".
With Cosla negotiating wages for council employees, including teachers, talks are due to begin in the New Year, throwing up the possibility of different rates of pay for workers doing the same job in different authorities.
A progress report on the plans said the purpose of the Partnership was "to promote and secure the legitimate role of its member councils in the governance of Scotland".
A statement said: "This means the membership will be diverse and, as a principle, the Partnership will recognise this diversity from the outset in its priorities, governance and support structures.
"The Partnership will be a lean organisation with a small directorate and secretariat, with back office functions provided by a member council."
The four councils quit Cosla along with several others in a row over where the power lies within the organisation, how funding to local authorities is distributed and the overall effectiveness of the body.
At least one of the rebel councils, Inverclyde, later voted to rejoin.
Glasgow claimed plans to change voting structures denied it around £15m.
Cosla has argued those breaking away have legal obligations, which could leave taxpayers with a bill of £3.5 million.
The decision-making body on the new Partnership will consist of all leaders of member authorities and decisions will be taken by consensus, rather than by a majority vote, the statement said.
It added: "Dissenting members will have the flexibility to operate outside the consensus while retaining membership of the Partnership."
Leader of Glasgow City Council, Cllr Gordon Matheson, said: "The existing structures which represent local government have failed. They are overly bureaucratic and expensive and, in attempting to form a single view from Scotland's diverse communities, they end up pleasing no-one.
"This new partnership will be leaner and it will focus on a smaller number of strategic priorities; which will ensure that councils are able to properly play their part in the governance of Scotland."
Eddie McAvoy, South Lanarkshire Council leader, added: "Our job as local councillors is to represent the people who live in our areas and make the best possible arrangements for them. Membership of COSLA was hindering that."
A Cosla spokesman said: "This is fairly disingenuous. This is not an alternative to Cosla because Cosla cannot cherry pick two or three self interest issues. Cosla has to represent its full membership on all issues that concern or impact on Scottish Local Government.
"We are pleased that Scottish Government have been crystal clear that on national matters they will continue to Consult Cosla and only Cosla."
A senior local government source described the new proposed body as a farce saying: "Although not up and running until March it is appropriate that they are trying to generate some publicity for it during the pantomime season."
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