SNP ministers have been accused of an "outrageous raid" on social care funding over the claw back of £331m in covid reserves.
The cash will be "returned" to the Scottish Government despite a cash crisis in the sector.
Labour MSP Jackie Baillie blasted: "The Government must drop these reckless plans to reduce health board budgets and let local health and social care bodies use this funding to deliver the social care services we desperately need."
As revealed by the Record in October, a senior health official wrote to Integration Joint Boards (IBJs) about their "surplus covid reserves".
IJBs, which include councillors and NHS officials, commission health and social care services.
A follow up letter by Richard McCallum, Director of Health Finance and Governance in the Government, has confirmed the plan.
A breakdown shows the IJB in Glasgow will have to return around £44.8m, while Edinburgh’s care body will hand back £32.3m.
The claw back for Fife IJB’s is £21.4m, the sum for North Lanarkshire is £24m and the figure for Aberdeen stands at £9.6m. The collective figure is £331.4m.
Baillie said: “This is an outrageous raid on social care funding.
“Care services are at crisis point and it is causing chaos across our NHS, but the SNP government have decided this is a good time to pick their pockets.
“The SNP government are always quick to remind us that the pandemic is still taking a toll on services – but their finance department seems to think otherwise.”
Scottish Lib Dem leader Alex Cole-Hamilton said: "Shuffling deckchairs is no way to solve the crisis in our NHS and social care services.
"I would absolutely not put it past SNP ministers to re-announce the money they have clawed back as if it is new funding in a future press call.
"If the Scottish Government really cared about the future of social care, they would end their plans for a a billion-pound bureaucratic takeover and invest the money in frontline NHS and care services."
A Scottish Government spokesperson said: “We are proceeding in line with original plans and have not changed our approach.
“Most Integration Joint Board reserves are earmarked for specific purposes, in particular the ongoing response to COVID-19, and cannot be used to fund other spending commitments.
“The money being returned from IJB reserves does not affect wider NHS Board budgets. It is being used to fund Covid pressures across the sector and for no other purpose. Integration Joint Boards continue to have sufficient funding to cover their Covid costs in 2022/23.”
